Introduction<\/p>\n
Tax Deducted at Source (TDS) is one of the most important recurring tax compliances for businesses, employers, professionals, companies, firms and other deductors in India. TDS requires the payer to deduct tax at the prescribed rate when making specified payments and deposit that tax with the Central Government within the applicable timeline.<\/p>\n
FY 2026-27 is an important transition year because the Income-tax Act, 2025 has come into effect from 1 April 2026. The good news for businesses is that the Income Tax Department has clarified that there has been no policy change in TDS rates or monetary thresholds merely because of the new Act. The TDS provisions have largely been consolidated into a simplified table under Section 393 of the Income-tax Act, 2025.<\/p>\n
For payments or credits where the earlier event occurs on or before 31 March 2026, the Income-tax Act, 1961 applies. Where the earlier event occurs on or after 1 April 2026, the Income-tax Act, 2025 applies.<\/p>\n
Therefore, businesses should update their accounting and TDS systems for FY 2026-27 and use the new Act’s section references for payments made or credited from 1 April 2026 onwards.<\/p>\n
The following is a practical reference chart for commonly encountered TDS provisions.<\/p>\n The Income Tax Department has confirmed that the rates and monetary thresholds under the new TDS framework remain broadly the same as under the Income-tax Act, 1961.<\/p>\n TDS on salary is different from most other TDS provisions.<\/p>\n The employer does not simply deduct a fixed percentage such as 10%.<\/p>\n Instead, the employer estimates the employee’s taxable income for the relevant tax year and deducts tax based on the applicable tax regime and estimated annual tax liability.<\/p>\n For FY 2026-27, salary TDS is governed by the new Income-tax Act, 2025 because payments relating to the new tax year fall under the new Act.<\/p>\n The employer should consider:<\/p>\n Salary<\/p>\n Allowances<\/p>\n Perquisites<\/p>\n Eligible deductions<\/p>\n Exemptions<\/p>\n Previous employment income, where applicable<\/p>\n Tax regime selected by the employee<\/p>\n Other income declared by the employee<\/p>\n Rate: 10%<\/p>\n This commonly applies to interest other than interest on securities paid to a resident.<\/p>\n Examples include interest paid by:<\/p>\n Companies<\/p>\n Firms<\/p>\n Banks, subject to specific provisions<\/p>\n Other specified persons<\/p>\n A threshold applies before TDS becomes applicable.<\/p>\n The threshold and payer-specific rules should be checked before deduction.<\/p>\n Rate: 10%<\/p>\n Dividend paid to a resident shareholder may attract TDS at 10%, subject to the applicable threshold and exemptions.<\/p>\n Companies should maintain accurate shareholder records and PAN information before processing dividend payments.<\/p>\n This is one of the most commonly used TDS provisions by Indian businesses.<\/p>\n Individual\/HUF Contractor<\/p>\n 1%<\/p>\n Other Contractor<\/p>\n 2%<\/p>\n It generally applies to payments to residents for carrying out specified work, including contractual arrangements.<\/p>\n Examples include:<\/p>\n Construction work<\/p>\n Labour contracts<\/p>\n Advertising contracts<\/p>\n Transport contracts<\/p>\n Manufacturing under contract arrangements<\/p>\n The statutory thresholds should be checked before deducting TDS.<\/p>\n Two major rates apply.<\/p>\n Plant & Machinery<\/p>\n 2%<\/p>\n Land, Building, Furniture or Fittings<\/p>\n 10%<\/p>\n This distinction is particularly important for businesses paying:<\/p>\n Office rent<\/p>\n Warehouse rent<\/p>\n Factory rent<\/p>\n Equipment rent<\/p>\n Machinery rent<\/p>\n Certain individuals and HUFs who are not covered by the regular tax-audit-related TDS provisions can fall under Section 194IB.<\/p>\n Rate 2%<\/p>\n The provision has its own threshold and compliance mechanism.<\/p>\n This is another major provision for businesses.<\/p>\n Two rates are commonly relevant:<\/p>\n 2%<\/p>\n For specified technical services and certain other specified payments.<\/p>\n 10%<\/p>\n For professional services and other specified payments covered at the higher rate.<\/p>\n Examples of professional services include:<\/p>\n Legal services<\/p>\n Accounting<\/p>\n Architecture<\/p>\n Consultancy<\/p>\n Medical services<\/p>\n Professional advisory services<\/p>\n The exact nature of the service should be identified before determining the applicable rate.<\/p>\n Rate: 1%<\/p>\n A buyer of specified immovable property from a resident seller may have to deduct TDS at 1%, subject to the statutory conditions and threshold.<\/p>\n The provision is generally relevant for purchases of:<\/p>\n Land<\/p>\n Building<\/p>\n Apartment<\/p>\n Other immovable property<\/p>\n The buyer should obtain the seller’s PAN and complete the prescribed reporting\/payment procedure.<\/p>\n Where consideration is paid under specified arrangements involving transfer of development rights or similar arrangements covered by the provision:<\/p>\n Rate: 10%<\/p>\n The exact applicability depends on the contractual structure.<\/p>\n Rate: 30%<\/p>\n TDS applies to specified winnings from:<\/p>\n Lottery<\/p>\n Crossword puzzles<\/p>\n Card games<\/p>\n Other games<\/p>\n The threshold and applicable rules should be considered before deduction.<\/p>\n Rate: 30%<\/p>\n TDS is applicable on winnings from horse races where the statutory conditions are satisfied.<\/p>\n Rate: 30%<\/p>\n TDS applies to net winnings from online games under the applicable provisions.<\/p>\n The computation is not simply based on every individual deposit or withdrawal. The statutory mechanism for determining net winnings must be followed.<\/p>\n Rate: 0.1%<\/p>\n Section 194Q applies to specified purchases of goods where the prescribed conditions are satisfied.<\/p>\n A major condition is that the buyer’s turnover in the preceding financial year must exceed the prescribed limit and purchases from the particular resident seller exceed the statutory threshold.<\/p>\n Businesses with substantial procurement should monitor this provision carefully.<\/p>\n Rate: 10%<\/p>\n This provision applies to specified benefits or perquisites arising to a resident from business or profession.<\/p>\n It can become relevant for:<\/p>\n Business incentives<\/p>\n Promotional benefits<\/p>\n Gifts<\/p>\n Non-cash benefits<\/p>\n Business-related perquisites<\/p>\n The statutory threshold and exceptions should be reviewed before applying TDS.<\/p>\n \u20bf 15. Virtual Digital Assets \u2014 Section 194S<\/p>\n Rate: 1%<\/p>\n TDS at 1% can apply to consideration for transfer of specified Virtual Digital Assets, subject to the applicable conditions and thresholds.<\/p>\n This provision is particularly relevant to businesses dealing with:<\/p>\n Cryptocurrency<\/p>\n Certain digital tokens<\/p>\n Other assets falling within the statutory VDA definition<\/p>\n A significant development for FY 2026-27 is the introduction of TDS on certain payments made by a firm to its partners.<\/p>\n The provision covers specified payments such as:<\/p>\n Salary<\/p>\n Remuneration<\/p>\n Commission<\/p>\n Bonus<\/p>\n Interest<\/p>\n Rate: 10%<\/p>\n This should be specifically added to the FY 2026-27 TDS checklist for partnership firms and LLPs where applicable.<\/p>\n Rate: 0.1%<\/p>\n Specified e-commerce operators may be required to deduct TDS on payments made to e-commerce participants, subject to the statutory conditions and exemptions.<\/p>\n Businesses operating online marketplaces should review this provision carefully.<\/p>\n Rate: 2%<\/p>\n This commonly applies to commission or brokerage paid to residents.<\/p>\n Examples include:<\/p>\n Sales commission<\/p>\n Agency commission<\/p>\n Brokerage<\/p>\n Referral commission<\/p>\n The nature of the relationship and payment should be examined to determine whether Section 194H applies.<\/p>\n Rate: 2%<\/p>\n TDS can apply to specified insurance commission payments to residents.<\/p>\n Rate: 10%<\/p>\n Specified income relating to units may attract TDS under this provision when paid to a resident.<\/p>\n Rate: 10%<\/p>\n Specified compensation paid for compulsory acquisition of immovable property can attract TDS, subject to statutory conditions and thresholds.<\/p>\n Rate: 2%<\/p>\n This provision can apply to specified payments by individuals or HUFs who are not otherwise required to deduct TDS under provisions such as Section 194C, 194H or 194J.<\/p>\n It can cover payments to:<\/p>\n Contractors<\/p>\n Commission agents<\/p>\n Professionals<\/p>\n subject to the statutory conditions and threshold.<\/p>\n Payments to non-residents require separate analysis.<\/p>\n The applicable TDS rate depends on:<\/p>\n Nature of payment<\/p>\n Residential status<\/p>\n Domestic law<\/p>\n Applicable DTAA<\/p>\n PAN availability<\/p>\n Tax treaty documentation<\/p>\n Permanent establishment considerations<\/p>\n Beneficial ownership and other conditions<\/p>\n Common payments include:<\/p>\n Royalty<\/p>\n Technical services<\/p>\n Interest<\/p>\n Commission<\/p>\n Professional services<\/p>\n Other taxable payments<\/p>\n A business should not automatically apply the domestic 10% rate to every payment made to a foreign company.<\/p>\n \ud83c\udd95 Income-tax Act, 2025 \u2014 What Changed for TDS?<\/p>\n The biggest FY 2026-27 change is not a broad change in TDS rates.<\/p>\n Instead, the Income-tax Act, 2025 has reorganised the TDS provisions.<\/p>\n The Income Tax Department has specifically stated that the old TDS provisions contained across Sections 192 to 194T have been consolidated into Sections 392 and 393 of the new Act.<\/p>\n Therefore, accounting teams should update:<\/p>\n TDS software<\/p>\n ERP tax codes<\/p>\n Accounting ledgers<\/p>\n Invoice processing systems<\/p>\n TDS return utilities<\/p>\n Internal compliance checklists<\/p>\n Vendor master data<\/p>\n This is particularly important for businesses making payments around March and April.<\/p>\n The Income Tax Department has clarified that the applicable Act depends on the earlier of credit or payment.<\/p>\n If earlier event is on or before 31 March 2026<\/p>\n The Income-tax Act, 1961 applies.<\/p>\n If earlier event is on or after 1 April 2026<\/p>\n The Income-tax Act, 2025 applies.<\/p>\n Example<\/p>\n A company credits a contractor’s bill on:<\/p>\n 30 March 2026<\/p>\n and pays it on:<\/p>\n 5 April 2026<\/p>\n The earlier event is the credit on 30 March 2026, so the old Act applies.<\/p>\n Conversely, if the bill is neither credited nor paid until:<\/p>\n 5 April 2026<\/p>\n the new Income-tax Act, 2025 applies.<\/p>\n The TDS reporting system has also transitioned to new form numbering under the Income-tax Act, 2025.<\/p>\n For example, the Income Tax Department identifies Form 140 as the quarterly statement corresponding to the earlier Form 26Q for TDS on non-salary payments made to residents.<\/p>\n Quarterly Due Dates<\/p>\n The Income Tax Department’s current Form 140 guidance confirms these quarterly deadlines.<\/p>\n TDS deducted during the month generally has to be deposited within the prescribed timeline.<\/p>\n For most non-government deductors, tax deducted during a month is generally deposited by the 7th of the following month.<\/p>\n For March deductions, the applicable special deadline should be followed.<\/p>\n Businesses should ensure that the challan, deductee details and TDS ledger are reconciled before filing the quarterly statement.<\/p>\n Incorrect or delayed TDS compliance can result in:<\/p>\n Interest<\/p>\n Late filing fees<\/p>\n Penalties<\/p>\n Disallowance of expenditure in certain cases<\/p>\n TDS demand<\/p>\n Notices from the Income Tax Department<\/p>\n Incorrect Form 26AS\/AIS reporting for deductees<\/p>\n Therefore, TDS should be treated as a monthly compliance, not merely a quarterly filing exercise.<\/p>\n The deductor should obtain and verify the PAN of the deductee wherever required.<\/p>\n Incorrect or invalid PAN information can result in higher TDS consequences under the applicable provisions.<\/p>\n Businesses should therefore maintain an updated vendor database containing:<\/p>\n PAN<\/p>\n Legal name<\/p>\n Entity type<\/p>\n Residential status<\/p>\n Nature of service<\/p>\n TDS section<\/p>\n Applicable rate<\/p>\n Lower\/nil deduction certificate, if any<\/p>\n In eligible situations, a taxpayer can obtain a certificate for:<\/p>\n Lower deduction<\/p>\n Nil deduction<\/p>\n The deductor should verify the certificate’s:<\/p>\n Validity<\/p>\n PAN<\/p>\n Period<\/p>\n Section<\/p>\n Rate<\/p>\n Monetary limit<\/p>\n before applying a lower rate.<\/p>\n The treatment of GST for TDS purposes depends on the applicable TDS provision and the way the invoice is structured.<\/p>\n For many payments where GST is separately indicated and TDS is deducted on the underlying value of the service\/work, the GST component may be excluded from the amount subject to TDS, provided the statutory conditions are satisfied.<\/p>\n Businesses should therefore maintain invoices with a clear breakup of:<\/p>\n Basic Value + GST = Total Invoice Value<\/p>\n rather than applying TDS blindly on the gross invoice.<\/p>\n Obtain valid TAN where required.<\/p>\n Collect and verify vendor PAN.<\/p>\n Identify the correct TDS section.<\/p>\n Check the applicable monetary threshold.<\/p>\n Determine whether the payee is resident or non-resident.<\/p>\n Check whether a lower\/nil deduction certificate exists.<\/p>\n Apply the correct rate.<\/p>\n Deduct TDS at the correct event\u2014credit or payment, as applicable.<\/p>\n Deposit TDS within the prescribed deadline.<\/p>\n File the applicable quarterly TDS statement.<\/p>\n Issue TDS certificates.<\/p>\n Reconcile TDS payable with the books.<\/p>\n Reconcile reported TDS with the relevant tax records.<\/p>\n Correct errors through the prescribed correction mechanism.<\/p>\n The TDS rate structure for FY 2026-27 is broadly unchanged in terms of rates and monetary thresholds, but businesses must pay close attention to the transition to the Income-tax Act, 2025, which applies to payments\/credits falling on or after 1 April 2026. The Income Tax Department has expressly clarified that the new Act reorganises and simplifies the TDS provisions rather than introducing a wholesale change in TDS rates.<\/p>\n For businesses, the most important rates to remember include 1%\/2% for specified contractor payments, 2%\/10% for different professional\/technical service payments, 2%\/10% for different rent categories, 10% for interest in specified cases, 0.1% for specified purchase-of-goods and e-commerce transactions, 10% for specified benefits\/perquisites and partner payments, and 30% for specified winnings.<\/p>\n The introduction of Section 194T for specified payments to partners is particularly important for firms and LLPs and should be incorporated into FY 2026-27 accounting and compliance systems.<\/p>\n Businesses should also remember that TDS rates alone are not enough. Correct section selection, thresholds, PAN verification, residential status, timing of deduction, deposit deadlines, quarterly statements and reconciliation are all essential components of TDS compliance.<\/p>\n For FY 2026-27, companies should therefore update their TDS master data and accounting systems before processing payments under the new Income-tax Act, 2025.<\/p>\n Want regular updates on Income Tax, GST, Accounting, Payroll, ROC, Capital Gains, Audit and Business Compliance? \ud83d\udcca<\/p>\n https:\/\/whatsapp.com\/channel\/0029VaAOrtiFCCoQlhtGIx2o<\/p>\n https:\/\/www.youtube.com\/@taxajca<\/p>\n +91 8802912345<\/p>\n TAXAJ<\/p>\n Helping businesses simplify accounting, taxation and compliance.<\/p>\n","protected":false},"excerpt":{"rendered":" Learn the complete TDS rates for FY 2026\u201327, including key payment categories, thresholds, deadlines, and the transition to the Income-tax Act, 2025.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5],"tags":[665,663,664],"class_list":["post-1287","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-income-tax-tds-rates","tag-tds-rates-2026-27","tag-tds-rates-india-2026"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1287"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1287\/revisions"}],"predecessor-version":[{"id":1497,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1287\/revisions\/1497"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n\n
\n \nPayment \/ Nature<\/th>\n Old Section Reference<\/th>\n FY 2026-27 Rate<\/th>\n Important Threshold \/ Condition<\/th>\n<\/tr>\n<\/thead>\n \n Salary<\/td>\n 192<\/td>\n Slab rate<\/td>\n Based on estimated taxable salary<\/td>\n<\/tr>\n \n Interest other than securities<\/td>\n 194A<\/td>\n 10%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Dividend<\/td>\n 194<\/td>\n 10%<\/td>\n Subject to applicable threshold<\/td>\n<\/tr>\n \n Contractor \u2013 Individual\/HUF<\/td>\n 194C<\/td>\n 1%<\/td>\n Per payment\/annual threshold<\/td>\n<\/tr>\n \n Contractor \u2013 Others<\/td>\n 194C<\/td>\n 2%<\/td>\n Per payment\/annual threshold<\/td>\n<\/tr>\n \n Commission\/Brokerage<\/td>\n 194H<\/td>\n 2%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Insurance commission<\/td>\n 194D<\/td>\n 2%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Rent \u2013 Plant\/Machinery<\/td>\n 194I<\/td>\n 2%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Rent \u2013 Land\/Building\/Furniture<\/td>\n 194I<\/td>\n 10%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Rent by Individual\/HUF not liable to audit<\/td>\n 194IB<\/td>\n 2%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Professional\/Technical services<\/td>\n 194J<\/td>\n 2% \/ 10%<\/td>\n Depends on nature of payment<\/td>\n<\/tr>\n \n Purchase of immovable property<\/td>\n 194IA<\/td>\n 1%<\/td>\n Where prescribed conditions apply<\/td>\n<\/tr>\n \n Payment under specified immovable-property arrangement<\/td>\n 194IC<\/td>\n 10%<\/td>\n Subject to provision<\/td>\n<\/tr>\n \n Lottery\/Games winnings<\/td>\n 194B<\/td>\n 30%<\/td>\n Subject to applicable threshold<\/td>\n<\/tr>\n \n Horse-race winnings<\/td>\n 194BB<\/td>\n 30%<\/td>\n Subject to applicable threshold<\/td>\n<\/tr>\n \n Online gaming net winnings<\/td>\n 194BA<\/td>\n 30%<\/td>\n Applicable on net winnings<\/td>\n<\/tr>\n \n Purchase of goods<\/td>\n 194Q<\/td>\n 0.1%<\/td>\n Subject to turnover and purchase thresholds<\/td>\n<\/tr>\n \n Benefits\/perquisites from business\/profession<\/td>\n 194R<\/td>\n 10%<\/td>\n Subject to threshold<\/td>\n<\/tr>\n \n Sale of virtual digital assets<\/td>\n 194S<\/td>\n 1%<\/td>\n Subject to applicable threshold<\/td>\n<\/tr>\n \n Payments by firm to partner<\/td>\n 194T<\/td>\n 10%<\/td>\n Subject to threshold<\/td>\n<\/tr>\n \n Commission on lottery tickets<\/td>\n 194G<\/td>\n 2%<\/td>\n Threshold applies<\/td>\n<\/tr>\n \n Income from units<\/td>\n 194K<\/td>\n 10%<\/td>\n Subject to threshold<\/td>\n<\/tr>\n \n Compensation for compulsory acquisition<\/td>\n 194LA<\/td>\n 10%<\/td>\n Subject to threshold<\/td>\n<\/tr>\n \n Certain payments by Individual\/HUF<\/td>\n 194M<\/td>\n 2%<\/td>\n Subject to threshold<\/td>\n<\/tr>\n \n E-commerce participant<\/td>\n 194-O<\/td>\n 0.1%<\/td>\n Subject to conditions<\/td>\n<\/tr>\n \n Interest on securities<\/td>\n 193<\/td>\n 10%<\/td>\n Subject to applicable conditions<\/td>\n<\/tr>\n \n Payments to non-residents<\/td>\n 195<\/td>\n Applicable rate<\/td>\n Depends on nature of income, DTAA etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n 1. TDS on Salary \u2014 Section 192<\/h2>\n
2. TDS on Interest \u2014 Section 194A<\/h2>\n
3. TDS on Dividend \u2014 Section 194<\/h2>\n
4. TDS on Contractor Payments \u2014 Section 194C<\/h2>\n
5. TDS on Rent \u2014 Section 194I<\/h2>\n
6. TDS on Rent by Certain Individuals\/HUF \u2014 Section 194IB<\/h2>\n
\u200d\ud83d\udcbb 7. TDS on Professional & Technical Services \u2014 Section 194J<\/h2>\n
8. TDS on Purchase of Immovable Property \u2014 Section 194IA<\/h2>\n
9. TDS on Certain Real Estate Arrangements \u2014 Section 194IC<\/h2>\n
10. Lottery, Crossword & Game Winnings \u2014 Section 194B<\/h2>\n
11. Horse Race Winnings \u2014 Section 194BB<\/h2>\n
12. Online Gaming \u2014 Section 194BA<\/h2>\n
13. Purchase of Goods \u2014 Section 194Q<\/h2>\n
14. Benefits or Perquisites \u2014 Section 194R<\/h2>\n
16. Payments to Partners \u2014 Section 194T<\/h2>\n
17. E-Commerce \u2014 Section 194-O<\/h2>\n
18. Commission\/Brokerage \u2014 Section 194H<\/h2>\n
19. Insurance Commission \u2014 Section 194D<\/h2>\n
20. Income from Units \u2014 Section 194K<\/h2>\n
21. Compensation for Compulsory Acquisition \u2014 Section 194LA<\/h2>\n
22. TDS by Individual\/HUF on Certain Payments \u2014 Section 194M<\/h2>\n
23. Payments to Non-Residents \u2014 Section 195<\/h2>\n
FY 2025-26 vs FY 2026-27 \u2014 Important Transition<\/h2>\n
TDS Return Filing for FY 2026-27<\/h2>\n
\n\n
\n \nQuarter<\/th>\n Period<\/th>\n TDS Statement Due Date<\/th>\n<\/tr>\n<\/thead>\n \n Q1<\/td>\n April\u2013June 2026<\/td>\n 31 July 2026<\/td>\n<\/tr>\n \n Q2<\/td>\n July\u2013September 2026<\/td>\n 31 October 2026<\/td>\n<\/tr>\n \n Q3<\/td>\n October\u2013December 2026<\/td>\n 31 January 2027<\/td>\n<\/tr>\n \n Q4<\/td>\n January\u2013March 2027<\/td>\n 31 May 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n TDS Deposit<\/h2>\n
Consequences of TDS Default<\/h2>\n
PAN & Higher TDS Considerations<\/h2>\n
Lower or Nil TDS Certificate<\/h2>\n
TDS on GST Component<\/h2>\n
Practical TDS Compliance Checklist for FY 2026-27<\/h2>\n
Conclusion<\/h2>\n
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