When is TDS deposited with the government?

TDS deducted in a month is deposited by the 7th of the following month, except for March, where the deposit is due by 30 April. Late deposit attracts interest under section 201(1A).

What are the TDS return due dates?

Quarterly: Q1 (Apr–Jun) by 31 July, Q2 (Jul–Sep) by 31 October, Q3 (Oct–Dec) by 31 January, and Q4 (Jan–Mar) by 31 May — the same across the TDS forms.

Which TDS return form applies?

Form 24Q for TDS on salary, 26Q for non-salary payments to residents, 27Q for payments to non-residents, and 27EQ for TCS. From FY 2026-27 the TDS forms are being renumbered, so confirm the current form for your quarter.

What is the penalty for a late TDS return?

A late filing fee of ₹200 per day applies under section 234E until the return is filed, capped at the amount of TDS. Separate penalties and interest can apply for late deduction or deposit.

Compliance calendar

The TDS return filing calendar every CA firm tracks

Last updated: 22 August 2026

TDS is where a practice's discipline shows. The tax is deducted by the client, deposited monthly, and reconciled into a quarterly return — and a single late deposit carries interest, while a late return carries a per-day fee. Knowing the calendar is table stakes; running it across a book of deductor clients is the real work.

Here is the deposit and return rhythm as it stands. Due dates and forms can be changed by CBDT, so confirm the current position for the period you're filing.

The monthly deposit

TDS deducted in a month is deposited with the government by the 7th of the following month — with the exception of March, where the deposit deadline is 30 April. Miss it and interest runs under section 201(1A): 1% a month from deduction to deduction where tax wasn't deducted, and 1.5% a month from deduction to payment where it was deducted but not paid.

The deposit is monthly even though the return is quarterly, so a deductor client has something due most months, not just at quarter-end.

The quarterly returns

TDS and TCS statements are filed quarterly, and the due dates are steady across forms: Q1 (April–June) by 31 July, Q2 (July–September) by 31 October, Q3 (October–December) by 31 January, and Q4 (January–March) by 31 May.

Which form depends on the deduction: 24Q for TDS on salaries, 26Q for TDS on non-salary payments to residents, 27Q for payments to non-residents, and 27EQ for TCS. A single deductor may file more than one.

A note on the FY 2026-27 form changes

From FY 2026-27, CBDT has renumbered the TDS statements — 24Q, 26Q and 27Q are being replaced by new form numbers (with the TCS statement 27EQ unchanged). The filing rhythm and due dates are the same; only the form identifiers change. Because this is a recent change, confirm the exact form applicable to the quarter you are filing before you file.

The certificates that follow

After the return comes the certificate — Form 16 for salary (annual) and Form 16A for non-salary (quarterly). These are downloaded from TRACES after the return is processed, and clients chase them, so they belong on the same calendar as the return that produces them.

Running it across a book of clients

One deductor's calendar is manageable; thirty deductors, each with monthly deposits, quarterly returns across two or three forms, and certificate follow-ups, is not something to hold in your head. The workable answer is to set each obligation up once as a recurring series with its own due rule, so every deposit, return and certificate for every client surfaces on one calendar before it's due — not after a client forwards the notice.