One of the major provisions of the Indian tax system on income tax is the Tax Deducted at Source (TDS) to make sure that taxes are collected at the right time. After the deductor has deducted tax, it is the legal obligation of the deductor to submit periodic returns of TDS to the Income Tax Department. Failure to file TDS returns on time might result in a penalty, interest and even disallowance of expenses. In this article, the due dates of filing of the TDS returns are explained, which quarters to be used, forms to be utilized, and the importance of meeting the due date of the TDS returns to the deductors.
Introduction
Deduction and deposit of tax is not the final requirement of compliance with TDS. The submission of TDS returns is also essential, since it would make the deducted tax properly recorded in the Form 26AS and AIS of the deductee. These returns give information on the deductor, deductee, nature of payment and tax deducted.
In the case of the financial year 2025-26, the TDS returns are filed in 2025 and 2026. Taxpayers are likely to be confused over due dates, particularly where the returns are in the subsequent calendar year. The knowledge about TDS return filing due dates in 2026 will make businesses and employers remain compliant and receive no needless notices.
What is a TDS Return?
A TDS is a quarterly statement that is provided by the deductor to the Income Tax Department. It includes the information on tax deducted at the source and paid to the government.
Prescription of different forms varies with the nature of payment, such as salary, payments in the form of a contractor, rent, or professional fees. The filing of these returns is a prerequisite for every individual who claims a tax deduction under the Income Tax Act, 1961.
Return Filing Due Dates FY 2025-26
The TDS filing dates for the 2026 returns are primarily associated with the third and fourth quarters of the 2025-26 financial year. The due dates are regular, and they are informed according to the income tax laws.
The TDS return would be due by 31 January 2026 for the quarter ending 31 December 2025.
The TDS return should be submitted by 31 May 2026 for the quarter ending 31 March 2026.
These due date applies to all the TDS returns like Form 24Q, Form 26Q and Form 27Q except when the government may extend them through a government notification.
TDS Return Forms Applicable
The TDS returns are filed in the form depending on the type of payment made.
- TDS that is deducted upon payment of salaries are done on Form 24Q.
- Form 26Q can be used when TDS is done on payments not in the form of salary, e.g. professional fees, rent, and contractors’ payments.
- Form 27Q is submitted for TDS deducted on payments to non-residents, other than salary.
The right form is one that must be selected because a wrong form may cause flaws and rejections.
Due Dates vs Payments on TDS.
One should not mix up TDS payment due dates with TDS return filing due dates. TDS should normally be deposited on a monthly basis, and TDS returns are quarterly.
Although it is necessary that TDS is deposited on time, not filing the return on the due date may attract penalties.
Consequences of Missing TDS Return Due Dates
There are consequences attached to the failure to meet TDS Return Due Dates.
Late filing: A late filing fee is imposed in accordance with Section 234E. The charge is calculated on a daily basis, but with a limit on the amount of TDS.
Besides the late fee, there are also penalties available under Section 271H when there are delays or wrong filings. Besides, there is the risk of deductees experiencing problems with claiming credit for TDS when the returns are not submitted on time, and there are conflicts and dissatisfaction.
Amended and Recalculated TDS Returns
In case of detection of errors at a later stage, the deductor is free to provide a new TDS filing. Revision, however, does not forego late filing fees in the event that the original return had been filed past the due date.
Therefore, accuracy and timeliness are equally relevant in TDS compliance.
Significance of TDS Return Filing on time
The filing of TDS returns on time will also facilitate matching of tax credits in the records of deductee. It also aids the deductor in having a clean compliance record and minimises the chances of notices and penalties.
In the case of businesses, correct TDS compliance would increase business credibility and prevent unjustifiable financial and legal liability.
Effective Learning and Hacking to TDS Due Dates
The quarterly return can be easily filed by maintaining good records of payments, PAN details and challenges. Accounting software or professional assistance is another way of ensuring accuracy and timeliness.
It is also important to plan in advance, particularly the March quarter, because the due date during the quarter is in May when several tax compliances coincide.
Conclusion
The due dates of TDS returns filing 2026 are a very important area of tax compliance by the employer, business and other deductors. The due dates are 31 January 2026 and 31 May 2026, respectively, for the quarterly, and therefore, timely filing is required to prevent late fees and penalties. Knowledge of the forms/relevant deadlines and repercussions of non-compliance enables the taxpayer to manage efficiently and sustain effective tax operations.
