Getting Tax Deducted at Source (TDS) right is not only about deducting the correct amount — it is about depositing it on time and filing your quarterly returns before the deadline. Missing a due date can trigger interest, a daily late fee and even a penalty. This 2026 guide sets out the monthly TDS deposit dates, the quarterly return and certificate deadlines, and the consequences of filing late.<\/p>\n
As a rule, TDS deducted in any month must be deposited with the government by the 7th of the following month<\/strong>. The only exception is TDS deducted in March, which can be paid up to 30 April<\/strong>. The table below shows the deposit calendar for a typical financial year.<\/p>\n Where tax is deducted by or on behalf of the government and paid without production of an income-tax challan<\/strong> (book adjustment), the amount must be credited to the government on the same day<\/strong> as deduction. Where a government office deposits tax with a challan<\/strong>, the normal 7th-of-next-month rule applies. In every case, an Assessing Officer may, with prior approval, permit quarterly deposit for certain payments such as salary, rent or commission.<\/p>\n After depositing TDS, deductors must file a quarterly return (TDS statement) and then issue the relevant TDS certificate. The certificate dates are linked to the return due dates.<\/p>\n Form 16A (for non-salary TDS) must be issued within 15 days of the return due date. Form 16<\/strong> (the annual salary TDS certificate) is different — it is issued once a year, by 15 June<\/strong> following the end of the financial year.<\/p>\n Delays are expensive, and the charges stack on top of one another. Here is what applies.<\/p>\n If you fail to deduct TDS, interest runs at 1% per month<\/strong> (or part of a month) from the date the tax was deductible to the date it is actually deducted. If you deduct but deposit late, interest runs at 1.5% per month<\/strong> (or part of a month) from the date of deduction to the date of payment. Even a one-day delay into a new month counts as a full month.<\/p>\n If you miss the quarterly return due date, a late fee of Rs 200 per day<\/strong> applies for every day the return is delayed. This fee cannot exceed the total amount of TDS in that return, and it must be paid before the return is filed.<\/p>\n Separately, the Assessing Officer may levy a penalty ranging from Rs 10,000 to Rs 1,00,000<\/strong> for not filing the TDS return, or for filing incorrect details such as a wrong PAN or challan number. This penalty is in addition to the Section 234E late fee. However, no Section 271H penalty applies if the tax, interest and late fee are paid and the return is filed within one year<\/strong> of the original due date.<\/p>\n\n\n
\n \nMonth of deduction<\/th>\n TDS deposit due date<\/th>\n<\/tr>\n<\/thead>\n \n April<\/td>\n 7 May<\/td>\n<\/tr>\n \n May<\/td>\n 7 June<\/td>\n<\/tr>\n \n June<\/td>\n 7 July<\/td>\n<\/tr>\n \n July<\/td>\n 7 August<\/td>\n<\/tr>\n \n August<\/td>\n 7 September<\/td>\n<\/tr>\n \n September<\/td>\n 7 October<\/td>\n<\/tr>\n \n October<\/td>\n 7 November<\/td>\n<\/tr>\n \n November<\/td>\n 7 December<\/td>\n<\/tr>\n \n December<\/td>\n 7 January<\/td>\n<\/tr>\n \n January<\/td>\n 7 February<\/td>\n<\/tr>\n \n February<\/td>\n 7 March<\/td>\n<\/tr>\n \n March<\/td>\n 30 April<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Special rule for government deductors<\/h3>\n
Quarterly TDS return and certificate due dates<\/h2>\n
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\n \nQuarter<\/th>\n Period<\/th>\n Return due date<\/th>\n Form 16A \/ certificate due date<\/th>\n<\/tr>\n<\/thead>\n \n Q1<\/td>\n 1 April – 30 June<\/td>\n 31 July<\/td>\n 15 August<\/td>\n<\/tr>\n \n Q2<\/td>\n 1 July – 30 September<\/td>\n 31 October<\/td>\n 15 November<\/td>\n<\/tr>\n \n Q3<\/td>\n 1 October – 31 December<\/td>\n 31 January<\/td>\n 15 February<\/td>\n<\/tr>\n \n Q4<\/td>\n 1 January – 31 March<\/td>\n 31 May<\/td>\n 15 June<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Which TDS return form applies?<\/h3>\n
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Interest, late fee and penalty for missing TDS deadlines<\/h2>\n
Interest under Section 201(1A)<\/h3>\n
Late filing fee under Section 234E<\/h3>\n
Penalty under Section 271H<\/h3>\n
Practical tips to stay compliant<\/h2>\n
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