Due dates · Tax
Due date for TDS payment: deposit dates, challan, and late interest
TDS deposit due dates by deductor type under Rule 30, the 7th of the next month rule with the March exception, the 30-day rule for 26QB, 26QC, and 26QD, which challan you use, and the 1% and 1.5% late interest under section 201(1A).
In this guide
For a non-government deductor, TDS is deposited by the 7th of the month after the month of deduction, except tax deducted in March, which is due by 30 April. Government deductors paying by book entry deposit the same day. TDS under sections 194-IA, 194-IB, and 194M is due within 30 days from the end of the month of deduction. Late deposit carries interest under section 201(1A). Confirm procedure changes through a CBDT circular.
What the TDS payment due date means
Tax deducted at source runs in two steps. First you deduct tax when you make a payment such as salary, contractor fees, rent, or a property purchase. Then you deposit that deducted amount with the government. The "due date for TDS payment" is the second step: the last day to deposit the tax you already deducted.
The deposit date is not one universal number. It depends on who is deducting (a government office or an ordinary deductor) and, for a few specific payments, on the section under which tax was deducted. Rule 30 of the Income-tax Rules sets these dates. The dates below are the recurring statutory rules, so treat them as your baseline and confirm any procedural change through an official CBDT source.
Deposit due dates by deductor and section
The table maps the standard deposit dates under Rule 30. Match your own case to a row, then read the challan and interest sections below.
| Deductor or payment type | When tax is deposited |
|---|---|
| Non-government deductor (general case) | 7th of the month after the month of deduction |
| Non-government deductor, tax deducted in March | 30 April |
| Government deductor paying without a challan (book entry) | Same day the tax is deducted |
| Government deductor paying with a challan | 7th of the month after the month of deduction |
| Property purchase (section 194-IA, Form 26QB), rent by certain individuals or HUF (section 194-IB, Form 26QC), and certain payments by individuals or HUF (section 194M, Form 26QD) | Within 30 days from the end of the month in which tax was deducted |
The March exception is where deductors slip most often. Tax you deduct in March follows the 30 April date, so year-end deductions do not follow the usual 7th of the next month rule.
Which challan you use to deposit
The instrument you deposit with depends on the type of deduction. There are two paths.
- Regular TDS and TCS: use challan ITNS-281. This is the standard route for salary, contractor, professional, rent, and most other deductions, where you pay across all deductees for a period and file a quarterly statement separately.
- Property, rent, and 194M cases: use a challan-cum-statement. Sections 194-IA, 194-IB, and 194M combine the payment and the reporting into one form: Form 26QB for property, Form 26QC for rent, and Form 26QD for the 194M payments. Here the deposit and the statement happen together.
The 30-day deposit window in the table above applies to the challan-cum-statement cases. For regular ITNS-281 deposits, the 7th of the next month rule with the March exception applies.
Interest for late deduction and late deposit
Section 201(1A) charges interest at two different rates, and the two cover two different failures. Reading them as one rate is a common error.
| What went wrong | Rate and period |
|---|---|
| Late deduction (tax deducted after it was deductible) | 1% per month or part of a month, from the date the tax was deductible to the date it was actually deducted |
| Late deposit (tax deducted on time but paid late) | 1.5% per month or part of a month, from the date of deduction to the date of actual deposit |
Because the charge runs per month or part of a month, even a single day into a new month counts as a full month. Depositing on the 8th when the due date was the 7th can cost a full month of interest at 1.5%, not one day. The two rates above are the standard rates under section 201(1A). Treat them as the general rule and confirm the current rate on an official source, since interest rates in the Act can be revised.
A separate charge is the late fee under section 234E. That fee is for filing the TDS statement, or return, after its due date. It is tied to the return, not to the payment, so a late statement can attract 234E even when the tax itself was deposited on time. Keep the deposit clock and the statement clock separate.
How CBDT procedure changes work
The statutory deposit dates in Rule 30 are stable, but the procedure around them can change. CBDT issues circulars and notifications that adjust forms, extend a date for a specific class of deductors, or update how a system works. When a change is real, you should be able to do all three:
- Find a CBDT circular or notification with a number and date.
- Open it from an official Income Tax, CBDT, or gazette source.
- Read who it covers, which period, and which deductors or forms it names.
If any of those three is missing, do not change your deposit plan. TRACES and the e-Filing portal are the operational systems for TDS, so a genuine procedural change usually shows up as an official notice you can open, not a forward.
How to confirm your date on official sites
- Open the Income Tax e-Filing portal and read the home banners for any live TDS notice.
- Open the tax calendar for the month your deposit falls due.
- Use TRACES for statement status, default notices, and correction workflows.
- Scan latest news for CBDT circulars about TDS procedures or dates.
Settle your deductor type and the section first, since that decides which row of the deposit table applies to you. The portal calendar then confirms the exact date for the month.
Common mistakes around the TDS deposit date
- Applying the 7th of the next month rule to March deductions instead of the 30 April date.
- Treating the 1% and 1.5% rates as one charge, or applying the deposit rate to a late deduction.
- Using ITNS-281 for a property purchase instead of Form 26QB, or the reverse.
- Forgetting that part of a month counts as a full month, so a one-day delay can cost a full month of interest.
- Confusing the section 234E statement late fee with the section 201(1A) deposit interest.
Where Complied AI fits
TDS procedure changes move through CBDT circulars and notifications that are easy to miss in a rumour cycle. Complied AI keeps CBDT updates in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the Income Tax Act sections next to the update rather than only the headline date.
Practical checks
Common questions
What is the general due date for TDS payment?
For a non-government deductor, TDS is deposited by the 7th of the month following the month in which tax was deducted. The one exception is tax deducted in March, which is due by 30 April.
What is the TDS deposit date for property under section 194-IA?
TDS on purchase of property under section 194-IA is deposited within 30 days from the end of the month in which tax was deducted, using the challan-cum-statement in Form 26QB. The same 30-day rule applies to rent under 194-IB (Form 26QC) and certain payments under 194M (Form 26QD).
What interest applies if TDS is deposited late?
Section 201(1A) charges 1% per month or part of a month for late deduction, from the date the tax was deductible to the date it was actually deducted, and 1.5% per month or part of a month for late deposit, from the date of deduction to the date of actual deposit.
Is the late deposit interest the same as the late filing fee?
No. Section 201(1A) interest is charged on the tax deposited late. The late fee under section 234E is for filing the TDS statement, or return, after its due date. They are separate charges tied to different obligations.
Verification path
Official sources used
Keep reading
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