Knowing your TDS due dates is the easiest way to avoid late fees and interest. This page lists every TDS due date for FY / Tax Year 2026-27: when to deposit the tax each month, when each quarterly return is due, which form to file, and what a missed date costs.
TDS payment due dates FY 2026-27
The TDS payment due date is the 7th of the month after you deduct the tax. So TDS deducted in April 2026 is due by 7 May 2026, May by 7 June, and so on. The only exception is March: TDS deducted in March 2027 can be deposited by 30 April 2027. Government deductors who pay without a challan deposit on the same day.
TDS return due dates FY 2026-27
On top of paying the tax, you file a quarterly TDS return (statement) for each quarter. These are the TDS return due dates for the year.
| Quarter | Period | TDS statement (138/140/144) | TCS statement (143) |
|---|---|---|---|
| Q1 | Apr to Jun 2026 | 31 July 2026 | 31 July 2026 |
| Q2 | Jul to Sep 2026 | 31 October 2026 | 31 October 2026 |
| Q3 | Oct to Dec 2026 | 31 January 2027 | 31 January 2027 |
| Q4 | Jan to Mar 2027 | 31 May 2027 | 31 May 2027 |
Which TDS or TCS statement to file
For deductions or collections belonging to Tax Year 2026-27, Rule 219 uses the new forms below. Earlier-period statements and corrections continue under the earlier Act and forms.
- Form 138: salary TDS and specified senior-citizen bank cases (earlier Form 24Q).
- Form 140: relevant resident non-salary TDS (earlier Form 26Q).
- Form 144: relevant non-resident/foreign-company and RNOR deductions under the rule (earlier Form 27Q).
- Form 143: TCS statement (earlier Form 27EQ).
Challan-cum-statement exception: The specified property, rent, individual/HUF payment and VDA cases use Form 141, normally within 30 days from the end of the month of deduction. From 1 October 2026 this includes property bought from an NRI by a resident individual or HUF (Schedule E). Do not apply the quarterly calendar or assume every PAN-based payment is a property purchase.
TDS certificate due dates
For Tax Year 2026-27, salary certificate Form 130 is due by 15 June 2027. Non-salary TDS certificate Form 131 and TCS certificate Form 133 are generally due within 15 days of the Rule 219 statement due date. The specified Form 141 cases use Form 132, due within 15 days of that challan-cum-statement due date. See Rule 215.
What a missed TDS due date costs
For Tax Year 2026-27, section 427 imposes Rs 200 a day for late statements, capped at the tax deductible/collectible. Section 398(3)(a) charges TDS interest at 1% per month or part for late deduction and 1.5% for late deposit, over the statutory periods. Other consequences depend on the default and law; the calculator covers fee and interest only.
The simplest defence is a reminder before every date. Set the monthly deposit and the four quarterly returns as recurring tasks, as our guide to task management for accountants shows.
What changed under the Income-tax Act, 2025
For Tax Year 2026-27, use Rules 218, 219 and 215 for payment, statement and certificate timing. TCS quarterly statements now follow the 31 July / 31 October / 31 January / 31 May calendar too. The earlier Form 27EQ dates on the 15th should not be carried into this new-year calendar.
Frequently asked questions
What are the TDS payment due dates for FY 2026-27?
TDS deducted in any month must be deposited by the 7th of the next month. The one exception is March: TDS deducted in March can be paid by 30 April.
What is the TDS return due date?
Under Rule 219, quarterly TDS and TCS statements for Tax Year 2026-27 are due on 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027. Earlier-year Form 27EQ statements have a different calendar.
Which TDS return form do I file?
Use Form 138 for salary/specified bank cases, Form 140 for relevant resident non-salary deductions, Form 144 for the specified non-resident/RNOR cases, and Form 143 for TCS. Specified challan-cum-statement cases use Form 141. Match the Act and period first.
What happens if I miss a TDS due date?
For Tax Year 2026-27, section 427 covers the capped Rs 200 daily statement fee and section 398(3)(a) covers TDS interest. Old sections 234E and 201(1A) remain relevant to earlier obligations. Additional penalties or other consequences need a separate review.
When are Form 16 and Form 16A due?
For salary of Tax Year 2026-27, Form 130 is due by 15 June 2027. Form 131 (non-salary TDS) and Form 133 (TCS) are normally due within 15 days of their quarterly statement deadline. Earlier-year certificates keep their old forms.
Official source: Always confirm the latest TDS due dates and forms at incometax.gov.in.
See all our free tax calculators and tools
The monthly 7th/30 April rule described above is for ordinary non-government deductors/collectors. Government challan payments remain due within seven days after month-end, including March; government book adjustment is same-day. Special permissions, Form 141 and notified extensions require their own dates.
Sources: Income-tax Rules 2026, Rules 215, 218 and 219; Official Form 143 manual.
Related TDS tools: Calculate a delay with the TDS interest and late fee calculator, check the TDS rate calculator, map provisions with the Section 393 guide, or estimate partner-payment TDS with the 194T calculator.