When is the quarterly TDS return due?

What is a TDS return?

A TDS return is a quarterly statement. The deductor reports the tax already deducted from payments, along with the PANs of the deductees, the sections under which tax was cut, and the challan details for tax deposited with the government. It is a report, not a payment.

The payment happens separately and earlier. Tax deducted in a month is deposited by the 7th of the following month under rule 30 of the Income-tax Rules, 1962, and the quarterly return then reconciles those deposits with the deductions. Missing the return due date is a filing default with its own fee, even if you paid the tax on time. The deposit side is covered in the TDS payment due dates.

When is Form 24Q, 26Q or 27Q due?

The due dates are the same across the main TDS statement forms. What changes is the type of payment each form covers, not the calendar. These dates recur every financial year under Rule 31A of the Income-tax Rules.

The form you file depends on what you paid, and all of them follow the table above:

• Form 24Q: TDS on salaries.
• Form 26Q: TDS on payments other than salary made to residents.
• Form 27Q: TDS on payments to non-residents other than salary.

Which form covers a payment to a non-resident?

Form 27Q covers TDS on payments to non-residents other than salary. Form 26Q is only for payments to residents, so a fee paid to a foreign consultant belongs in 27Q even though both forms share the 31 July, 31 October, 31 January and 31 May dates. A payment reported on the wrong form needs a correction statement rather than a fresh return.

One related form sits next to these but is not a TDS return. Form 27EQ is the quarterly statement for tax collected at source. TCS is a separate mechanism from TDS, so if your obligation is to collect rather than deduct, watch the 27EQ dates for your case rather than assuming the TDS return covers it.

When must Form 16 and 16A be issued?

After the return is filed, the deductor issues a certificate to the deductee that the deductee uses to claim credit. The timing differs by certificate type.

Form 16 is annual because salary TDS is consolidated for the full year. Form 16A is quarterly because it follows each non-salary statement. Both are generated from TRACES after the return is processed, so a late or rejected return delays the certificate the deductee is waiting for.

What does a late TDS return cost?

Two separate charges can apply to a late TDS return, and they are not the same thing.

1. Late fee under section 234E: Rs 200 for each day the statement stays unfiled after the due date. The fee cannot exceed the total TDS amount in that statement. It applies automatically and the return will not process until the fee is paid.
2. Penalty under section 271H: from Rs 10,000 to Rs 1,00,000 for not filing the statement or for filing incorrect information. This is a separate penalty on top of the 234E fee, and it is subject to relief conditions.

The 271H penalty can be avoided in the non-filing case if the statement is filed within one year of the due date and the tax, interest, and the 234E fee are paid. The safe reading is to file quickly, since the 234E fee runs per day and the penalty exposure grows the longer a statement stays open.

How is the 234E cap calculated?

The section 234E fee stops at the total TDS reported in that statement. A statement carrying Rs 18,000 of TDS therefore caps the fee at Rs 18,000, which is reached after 90 days at Rs 200 per day. A statement with a large TDS figure has an effectively uncapped fee, so a big-quarter delay is far more expensive than a small one.

The figures above are the standard amounts under sections 234E and 271H of the Income-tax Act, 1961. Confirm the current amount on an official source before you rely on it, since statutory amounts can be revised.

Must I file a nil TDS return?

If no tax was deducted in a quarter, filing a regular TDS statement for that quarter is generally not mandatory. The practical problem is that the department cannot tell the difference between "nothing to deduct" and "forgot to file," so a silent quarter can draw a notice.

The clean way to handle it is a nil declaration on TRACES. A deductor with a TAN can log in and submit a declaration for a non-filing quarter, stating the reason no statement is due. This is not the same as filing a return with zero entries. It is a short confirmation that keeps the record clear and reduces the chance of a default notice for that period.

A separate distinction is worth noting. Certain deductions use a combined challan-cum-statement instead of a quarterly return. Form 26QB for TDS on property purchase, Form 26QC for rent under section 194-IB, and Form 26QD for certain payments are filed within 30 days from the end of the month in which tax was deducted. These are one-off filings tied to the transaction, so they do not have separate quarterly return dates.

How do I confirm a TDS return date?

The quarterly dates are stable, but the department can extend a due date for a specific quarter or category by notification. Confirm before you rely on any changed date.

1. Open the Income Tax e-Filing portal and read the home banners for any live season message.
2. Check the tax calendar for the month the quarter's return falls due.
3. Log in to TRACES to check statement status, default notices, and to generate Form 16 or 16A.
4. Scan latest news for a CBDT circular or notification number if you hear a date has been extended.

Treat a forwarded message about an extension as unverified until you can open a CBDT notification with a number and read who it covers. A real extension always lands as a document you can open on an official site.

Why are TDS returns filed late?

• Treating on-time tax deposit as if it also covers the return, then missing the quarterly statement date.
• Using 30 April for the Q4 statement instead of the correct 31 May date.
• Filing the wrong form for the payment type, such as reporting non-resident payments on Form 26Q instead of 27Q.
• Leaving a nil quarter silent instead of filing a nil declaration on TRACES, then getting a default notice.
• Delaying Form 16A because the return was filed late, which holds up the deductee's credit claim.
• Assuming a rumoured extension applies without a CBDT notification number you can open.

Where are TDS date extensions issued?

TDS due-date changes move through CBDT circulars and portal notices, and they 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.