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Rules 2026

Quarterly TDS Returns — Forms and Due Dates

Every deductor must file four quarterly TDS statements. Here are the four forms, their due dates, and the process — in plain English.

Introduction

TDS is not just deducted — it is reported. Every quarter, the deductor files a statement showing all the payments made, TDS deducted, and PANs collected. This statement is called an e-TDS return. The frequency is quarterly, and the deadlines are fixed by the Income-tax Rules 2026.

Key facts

Four quarterly statements

TDS is filed quarterly using e-TDS returns. Form 24Q covers salary TDS, Form 26Q covers TDS on payments other than salary, Form 27Q covers TDS on payments to non-residents, and Form 27EQ covers TCS.

Due dates

Q1 (Apr–Jun): due 31 July. Q2 (Jul–Sep): due 31 October. Q3 (Oct–Dec): due 31 January. Q4 (Jan–Mar): due 31 May. Late filing attracts a penalty and interest.

Online filing only

All TDS returns must be filed online at incometax.gov.in or through third-party software that conforms to the CBDT's JSON schema. Paper returns are not accepted for most deductors since FY 2022-23.

TDS challan payment

TDS must be deposited using Challan ITNS 281 on or before the due date for each instalment. The challan requires TAN, assessment year, nature of payment code, and the amount of TDS being deposited.

Consolidated TDS statement

The annual consolidated TDS statement (Form 27A) is automatically generated from the four quarterly statements. This is the document that appears in the deductee's Form 26AS.

Quarterly due dates

Quarter Period Form Due date
Q1 April – June 24Q / 26Q / 27Q 31 July
Q2 July – September 24Q / 26Q / 27Q 31 October
Q3 October – December 24Q / 26Q / 27Q 31 January
Q4 January – March 24Q / 26Q / 27Q 31 May

Frequently asked questions

What happens if I miss the quarterly TDS return deadline?
Late filing of TDS returns attracts a penalty of ₹200 per day (up to the amount of TDS) under Section 272A. Interest at 1.5% per month also applies on the TDS amount from the due date. The deductor's TAN may be blacklisted for persistent non-filing.

Can I revise a TDS return after filing?
Yes. You can file a correction return using the same Form 24Q, 26Q, or 27Q. Corrections can add, delete, or update TDS entries. The correction statement must be filed within one year of the original statement's filing. A non-receipt certificate can also be updated through corrections.

What is the difference between Form 24Q and Form 26Q?
Form 24Q covers TDS on salary payments — it includes details of the employee, salary paid, TDS deducted, and the employer's contribution to NPS and other deductions. Form 26Q covers all other TDS deductions: interest, rent, contractor payments, professional fees, etc.

How does the deductor download Form 16A from TRACES?
After filing the quarterly e-TDS return, the deductor can download Form 16A (TDS certificate for non-salary payments) from the TRACES portal at tdscpc.gov.in. You need your TAN, user ID, and the TDS statements to be processed before downloading.

What is a TDS filing correction?
A TDS correction statement is used to correct errors in previously filed TDS returns — wrong PAN, wrong amount, wrong rate, or missing deductee details. Corrections are filed using the same online filing utility on the e-filing portal. Without corrections, the deductee's Form 26AS will not show the correct TDS credit.

Sources

Last reviewed by FinWiz24 Research Desk.