TDS Return Due Date Calendar

TDS Return Due Dates FY 2025-26 — Complete Guide

Every deductor is required to file quarterly TDS/TCS returns with the Income Tax Department within the prescribed due dates. Missing these deadlines attracts a mandatory late filing fee of ₹200 per day u/s 234E — which cannot be waived. Here is the complete due date schedule for FY 2025-26.

Quarterly TDS return due dates — FY 2025-26

Which form should you file?

• Form 24Q — TDS on salary payments u/s 192. Filed by all employers who deduct TDS from employee salaries. Generates Form 16 for employees.
• Form 26Q — TDS on all non-salary domestic payments — contractor (194C), professional fees (194J), rent (194I), interest (194A), commission (194H), purchase of goods (194Q) and all other sections except salary and NRI payments.
• Form 27Q — TDS on payments to non-residents u/s 195, 196A, 196B, 196C, 196D. Filed when payments are made to foreign companies or NRIs.
• Form 27EQ — TCS (Tax Collected at Source) returns. Filed by sellers who collect TCS on sale of goods u/s 206C, sale of vehicles, timber, tendu leaves, scrap, minerals, etc.

Section 234E — Late filing fee for TDS returns

Under Section 234E of the Income Tax Act, if TDS returns are not filed by the due date, a late fee of ₹200 per day is levied for each day of delay. Key points:

• The fee accrues from the day after the due date to the date of actual filing
• The maximum late fee is capped at the total TDS amount for that quarter — it cannot exceed the TDS deducted
• The late fee is mandatory — it cannot be waived by the Assessing Officer under any circumstances
• It must be paid before filing the return — the NSDL portal will not accept the return without payment of the 234E fee
• In addition to 234E, a penalty u/s 271H of ₹10,000 to ₹1,00,000 may also be levied for late/incorrect filing

Consequences of missing TDS return due dates

• Late filing fee u/s 234E at ₹200 per day, capped at the TDS amount
• Penalty u/s 271H between ₹10,000 and ₹1,00,000
• Deductees cannot claim TDS credit in their ITR until the return is filed — causing hardship to vendors and employees
• Non-availability of Form 16A / Form 16 for deductees until return is processed
• Matching failures in Form 26AS / AIS of deductees leading to notices

How OnlineTDS.com helps you never miss a deadline

OnlineTDS.com is a NSDL-authorised cloud-based TDS software that automatically alerts your team before every quarterly due date via email and SMS. It pre-validates challans from TRACES, checks for PAN errors, and allows one-click FVU generation and submission — so your returns are filed accurately and on time, every quarter.