TDS return due date for Q4 FY 2025-26
The due date for filing the TDS return for Quarter 4 (January–March) of FY 2025–26 is 31 May 2026.
This deadline applies to standard quarterly returns such as Form 24Q (salaries), Form 26Q (non-salary payments to residents), and Form 27Q (payments to non-residents).
Key Deadlines for Q4 FY 2025–26
- TDS Deposit (Payment):
- For the month of March 2026, the payment must be deposited by 30 April 2026 for non-government deductors.
- Government deductors paying via challan must deposit by 7 April 2026.
- TDS Return Filing:
- The quarterly return for Q4 (covering January to March 2026) is due by 31 May 2026.
- TCS Return Filing:
- The due date for Form 27EQ (Tax Collected at Source) for Q4 is 15 May 2026.
- TDS Certificates:
- Form 16A (Quarterly certificate for non-salaries) must be issued by 15 June 2026.
- Form 16 (Annual certificate for salaries) must be issued by 15 June 2026.
Special Transaction Deadlines (Challan-cum-Statement)
For specific transactions like property purchases or rent, a separate return is not required; instead, a challan-cum-statement must be filed within 30 days from the end of the month in which the deduction was made:
- Forms 26QB, 26QC, 26QD, and 26QE: If tax was deducted in March 2026, the due date is 30 April 2026.
Consequences of Delay
- Late Filing Fee (Section 234E): A fee of ₹200 per day is charged for each day the return remains unfiled after the due date, capped at the total amount of TDS deducted.
- Interest on Late Deposit: If tax is deducted but not deposited by the due date, interest is levied at 1.5% per month (or part of a month) from the date of deduction to the actual date of payment.
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