12 TDS Due Dates for FY 2025 26 You Must Save to Avoid Penalty

TDS compliance becomes stressful only when dates are missed. Otherwise, it’s a simple cycle: deduct tax, deposit it on time, then file the quarterly statement. Most notices and penalties happen when businesses treat TDS as a “quarter-end task” instead of a monthly habit.

This updated guide is based on the latest schedule you shared (Updated 01 Feb 2026). It includes the correct monthly TDS payment due dates (including the special March rule), the correct quarterly return due dates, and what happens if you delay—late fee, interest, and even prosecution risk in serious default cases.

If you want BizSetups to handle monthly deposits + quarterly returns + corrections end-to-end, we can do that.
📍 You can also coordinate faster with our teams in Noida and Gurugram, while we serve clients across India.

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What TDS is and why due dates matter

TDS means tax deducted at source. When a payment is made that falls under TDS rules, the deductor must deduct tax at the prescribed rate and deposit it with the government. After depositing, the deductor must file a TDS return (statement) showing all deductions made during the quarter.

If you deposit late, interest applies. If you file the quarterly statement late, late filing fee applies. If you ignore compliance long enough, it can turn into penalties and prosecution exposure in extreme cases.

The smartest approach is to keep your TDS dates saved so you never have to “catch up” later.

Which forms are used for filing TDS returns

You don’t need to remember every form. Most businesses only deal with these:

Form 24Q is the quarterly TDS statement for salary.
Form 26Q is the quarterly TDS statement for domestic payments other than salary (professional fees, interest, contractor, rent, etc.).
Form 27Q is the quarterly TDS statement for payments to non-residents (other than salary) and foreign companies.

There’s also a special case many people miss.

If TDS is deducted under Section 194-IA (property purchase) or Section 194-IB (rent by certain individuals/HUF), the filing happens through challan-cum-statement Forms 26QB and 26QC. The rule you shared is clear: the challan-cum-statement must be provided within 30 days from the last day of the month in which tax was deducted.

The key rule behind all dates in FY 2025–26

This is the easiest way to remember it:

TDS payment due date is usually the 7th of the next month.
TDS return due date is the last day of the month after the quarter ends.

And March is the exception month for deposit dates.

TDS payment due dates for FY 2025–26

Here are the updated monthly deposit dates exactly as per your shared table.

That last line is crucial. Many people wrongly assume March is also “7th April,” but as per the updated schedule you provided, March 2026 deposit due date is 30 April 2026.

Special note for government deductors (book entry/treasury challan): the rule you shared says deposit is on the same day as deduction (and for March by 7th April). This is important for government bodies and certain deductors, but most private businesses follow the standard dates above.

Quarterly TDS and TCS return due dates for FY 2025–26

Your updated rule is: returns are due on the last day of the month following the end of the quarter.

Here are the quarterly due dates shown in your content (applies to quarterly statements like 24Q/26Q/27Q and also TCS 27EQ pattern as listed).

If you run payroll, vendors, and contractor payments, treat these as non-negotiable. Late filing hurts more in Q4 because it impacts Form 16/Form 16A timelines and year-end closure.

Late filing fee under Section 234E and how it actually hits you

If you file the TDS/TCS return after the due date, the late filing fee under Section 234E is ₹200 per day until the statement is filed, but it cannot exceed the TDS/TCS amount.

Your example explains it perfectly: if the calculated fee becomes higher than the TDS deducted, the payable fee is capped at the TDS amount. This cap saves people from unlimited fee growth, but the pain still becomes real when multiple statements are delayed.

The practical takeaway is simple. Even a 2–3 week delay can create a fee that feels unnecessary because the tax was already deducted.

Penalty under Section 271H and when it becomes scary

Section 271H can apply where there is failure to file within due time, and the penalty range you shared is ₹10,000 to ₹1,00,000.

Your content also gives the key relief conditions businesses should remember. Penalty may not apply in certain cases when:

• tax deducted/collected is paid to the government,

• late filing fee/interest is paid,

• and the statement is filed within one year from the due date.

This is why “late but corrected properly” is always safer than “ignored.”

Interest on late deduction or late deposit under Section 201(1A)

This is where businesses lose money quietly.

If TDS was not deducted (fully/partly), interest is 1% per month from the date tax was deductible to the date it is actually deducted.

If TDS was deducted but not deposited, interest is 1.5% per month from the date of deduction to the date of deposit.

And the important compliance point you shared: this interest should be paid before filing the TDS return.

In real life, this means you should not file the quarterly statement first and “pay interest later.” That sequence creates correction and mismatch headaches.

Prosecution risk under Section 276B

This is not for small delays. This is for serious non-payment behavior.

Your updated content states that failure to deposit TDS to the credit of the Central Government can attract prosecution under Section 276B with:

• rigorous imprisonment minimum 3 months and up to 7 years, and
• fine.

For most normal businesses, staying consistent with monthly deposits eliminates this risk completely.

How to make TDS payment online using the e-filing portal

Here is the clean portal flow you shared, rewritten in a simple way:

Login to the income tax e-filing portal using TAN credentials. Open e-File, then go to e-Pay Tax. Start a new payment and choose the correct payment tile. Select the assessment year and fill required payment details. Add the tax breakup, choose the payment gateway, verify the details, and pay.

After payment, you should receive confirmation on registered email and mobile. Save the challan immediately in your compliance folder because you’ll need it for quarterly return preparation and matching.

A simple system to never miss TDS dates again

Don’t overcomplicate it.

Close vendor bills and salary calculation by the 2nd or 3rd of every month. Confirm which payments attracted TDS and check PAN availability. Deposit by the 7th (and for March, plan for 30 April). Then keep one week buffer before quarterly filing to fix PAN errors, challan mapping, and deduction entries.

This one routine prevents 90% of late fees and interest.

Get TDS payment and returns managed by BizSetups

If you want monthly deposits, quarterly filing, and correction statements handled without stress, BizSetups can manage the entire TDS workflow.

We support clients across India, and for faster coordination you can connect with our teams in Noida and Gurugram.

Contact BizSetups Experts

FAQ

1 Is TDS deducted and deposited every month
Yes. TDS is deducted and deposited monthly. The due date is usually the 7th of the following month, and March TDS is deposited by 30 April as per FY 2025–26 schedule.

2 Is TDS return filed monthly or quarterly
TDS return (statement) is filed quarterly.

3 What are the quarterly TDS return due dates for FY 2025–26
Q1 31 July 2025, Q2 31 October 2025, Q3 31 January 2026, Q4 31 May 2026.

4 What is late filing fee under Section 234E
It is ₹200 per day until filing, capped at the TDS/TCS amount.

5 What is interest on late deposit of TDS under Section 201(1A)
1% per month for delay in deduction, and 1.5% per month for delay in deposit after deduction.

6 What is the due date for 26QB and 26QC filing
Within 30 days from the last day of the month in which tax was deducted.