A business or professional who deducts tax at source must deposit it and then file a quarterly TDS return. Form 24Q covers TDS on salaries, Form 26Q covers other payments to residents, and Form 27Q covers payments to non-residents.
TDS deducted in a month is generally deposited by the 7th of the next month, and by 30 April for March. Late filing attracts a fee under Section 234E, and the deductee cannot claim the credit until the return is filed.
Key points
- Q1 (April to June): return by 31 July
- Q2 (July to September): return by 31 October
- Q3 (October to December): return by 31 January
- Q4 (January to March): return by 31 May
- Form 16 to employees by 15 June; Form 16A within 15 days of the return due date
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts