TDS Return Filing & Payment Due Dates For FY 2025-26 (AY 2026-27)

Generally, the due date for the TDS payment is the 7th of the following month. whereas the TDS return filing due date generally falls on the last day of the month after the end of the relevant quarter. For every deduction, it is essential to stay up to date on TDS payments and the due dates for returns to avoid penalties, hefty interest, and compliance issues. 

In this blog, we will understand everything about TDS return filing and payment due dates for FY 2025-26 after the introduction of Budget 2026. 

The Due Date For TDS Return Filing

The following table shows the due date for filing the TDS return for the FY 2025-26. 

In a nutshell, the due date for filing the TDS return is generally the last date of the next month of the quarter. However, for the last quarter, which is from Jan to March, the due date is 31st May of this financial year. 

Due Date For TDS Payment

The following table shows the deposit dates for TDS for FY 2025-26. 

*This is for the government deductors making the TDS through book entry (Treasury Challan), which must be deposited on the same day of the deduction. Whereas for the month of March, by April 7. 

The Upcoming Due Dates For FY 2025-26 

The following are the TDS payment due dates for the upcoming month in FY 2025-26.

Below are the TDS return filing due dates for the upcoming quarters of FY 2025-26. 

Form For Filing TDS Returns

The following are the form types and their purposes for TDS return filing. 

It is the deductor's responsibility to provide the challan cum statement within 30 days from the end of the month in which TDS is deducted. In such cases, no separate returns are required. 

TDS/TCS Return Late Filing Penalty

The following are the penalties for late filing of TDS/TCS returns. 

Late Filing Fee (Sec 234E)

A fee of Rs 200 will be imposed every time for late filing of TDS/TCS statements from the due date of filing of the statements till the date of filing of the statements under section 234E. 

However, the total fee amount cannot exceed the total TDS or TCS amount. 

Let us understand this with an example: 

Assume that you have deducted the TDS of Rs 5000 on 13 May 2025, and then you file the return for quarter 1 on 17 November 2025 instead of the due date of 31 July 2025.

The delay between the due date and the actual filing date is 109 days, counting from August 1, 2025, to November 17, 2025. 

If we look at the calculation, it comes to Rs 200 × 109 days = Rs 21,800. Now that this amount exceeds the TDS limit of Rs 5000, you will be liable to pay only Rs 5000 as the late filing fee. 

Additionally, you will have to pay interest on the delay in depositing TDS, as covered in the next section. 

Penalty (Section 271H)

• Taxpayers who fail to file the TDS/TCS statement by the due date are liable to pay a penalty ranging from Rs 10,000 to Rs 1 Lakh. 
• Under this section, the penalty is in addition to the late filing fees under section 234E. 
• Section 271H also covers the cases of incorrect TDS return filing. 

No penalty under this section will be imposed in case of delay in filing the TDS/TCS return if the following conditions are met. 

• If the tax deducted or collected at the source is paid to the credit of the Government of India.
• The late filing fee and the interest are paid to the credit of the Government. 
• The TDS or TCS return is filed before the expiry of a one-year period from the date specified on this behalf. 

Interest On Late TDS Deposits

The following are the interest subject to TDS/TCS amount under the specified section. 

Note:

• This interest is to be added before filing the TDS return. 
• The interest on this is to be calculated monthly, not daily; that is, a partial month is treated as a full month. 
• With respect to Section 201(1A), where the TDS is deposited late after deduction, you will be subject to paying interest. Interest is calculated at 1.5% per month, from the date the TDS was deducted to the actual deposit date. 

The Bottom Line

As a taxpayer, it is always advisable to adhere to the due date and comply with all the regulations and statutory requirements. Non-compliance in such cases results in adverse consequences and, at times, even leads to imprisonment and severe penalties. 

As an NRI, if you are seeking professional assistance to understand the TDS and TCS compliance in your case, then Savetaxs is the name to trust. Our experts consult on tax deductions and collection at the source, ensuring your quarterly returns are filed, timely deposits are made, and accurate reconciliations are completed. Furthermore, our experts provide consultation on managing TAN compliance, issuing TDS certificates, auto support, and more.

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