TDS Return Filing 2026 — Forms, Due Dates (24Q, 140, 27Q)
Once you hold a TAN and start deducting TDS, you must file a return every quarter — using the right form and before the due date, or a daily late fee starts ticking.
Quick Answer
TDS returns are filed quarterly using Form 24Q (salary), Form 26Q / new Form 140 (resident non-salary), 27Q (non-residents), and 27EQ (TCS). Due dates are 31 July, 31 October, 31 January, and 31 May for Q1–Q4. Late filing attracts ₹200/day under Section 234E (capped at the TDS amount), and TDS certificates (Form 16/16A) follow after filing.
✓Key Takeaways
- Pick the form by payment type: 24Q salary, 26Q/Form 140 resident non-salary, 27Q non-resident, 27EQ TCS.
- Quarterly due dates: 31 Jul, 31 Oct, 31 Jan, 31 May.
- Late filing fee under 234E is ₹200/day, capped at the TDS amount.
- From FY 2026-27, Form 140 replaces Form 26Q for resident non-salary TDS.
Which TDS return form do I file?
| Form | Covers |
|---|---|
| 24Q | TDS on salary (Section 192) |
| 26Q → Form 140 | TDS on resident non-salary payments (contractor, rent, professional fees). Form 140 applies from 1 April 2026 |
| 27Q | TDS on payments to non-residents (Section 195) |
| 27EQ | TCS — tax collected at source |
Quarterly due dates
| Quarter | Period | TDS return due |
|---|---|---|
| Q1 | Apr–Jun | 31 July |
| Q2 | Jul–Sep | 31 October |
| Q3 | Oct–Dec | 31 January |
| Q4 | Jan–Mar | 31 May |
After the return is processed on TRACES, generate Form 16 (salary, annual) or Form 16A (non-salary, quarterly) for each deductee.
The filing cycle, step by step
- Deduct TDS at the correct rate when you make the payment.
- Deposit it by the 7th of the next month (challan via e-Pay Tax), quoting your TAN.
- File the quarterly return (24Q/140/27Q/27EQ) by the due date.
- Download Form 16/16A from TRACES and issue to deductees.
Penalties to watch
- Late filing fee (234E): ₹200/day until filed, capped at the TDS amount.
- Late deduction/deposit interest (201): 1% per month for late deduction, 1.5% per month for late deposit.
- Penalty (271H): ₹10,000–₹1,00,000 for not filing or filing incorrectly.
Frequently Asked Questions
What if I deducted no TDS in a quarter?
If you had no deductions, a return is not mandatory, but filing a declaration/nil statement on TRACES avoids notices.
When are Form 16 and 16A issued?
Form 16 (salary) is annual — by 15 June after the financial year. Form 16A (non-salary) is quarterly — within about 15 days of the return due date.
Can I revise a TDS return?
Yes. If a PAN, challan, or amount is wrong, file a correction statement so the deductee's 26AS reflects the right credit.
TDS filing eating your time? We deposit challans and file your quarterly returns with Form 16/16A.
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