TDS must be deposited by the 7th of the month following deduction for non-government deductors (30th June for government deductors, and 30th April for March deductions under certain scenarios). Quarterly TDS returns (26Q/24Q/27Q/27EQ) are due on July 31, October 31, January 31, and May 31. Below is the complete TDS compliance calendar for 2026-27.
Monthly TDS Deposit Due Dates 2026-27
| Month of Deduction | Non-Govt Deductor Deposit Date | Govt Deductor (Book Entry) |
|---|---|---|
| April 2026 | 7 May 2026 | 7 May 2026 |
| May 2026 | 7 June 2026 | 7 June 2026 |
| June 2026 | 7 July 2026 | 7 July 2026 |
| July 2026 | 7 August 2026 | 7 August 2026 |
| August 2026 | 7 September 2026 | 7 September 2026 |
| September 2026 | 7 October 2026 | 7 October 2026 |
| October 2026 | 7 November 2026 | 7 November 2026 |
| November 2026 | 7 December 2026 | 7 December 2026 |
| December 2026 | 7 January 2027 | 7 January 2027 |
| January 2027 | 7 February 2027 | 7 February 2027 |
| February 2027 | 7 March 2027 | 7 March 2027 |
| March 2027 | 30 April 2027 | 7 April 2027 |
Quarterly TDS Return Due Dates 2026-27
| Quarter | Period | Due Date (Form 24Q/26Q/27Q/27EQ) |
|---|---|---|
| Q1 | April–June 2026 | 31 July 2026 |
| Q2 | July–September 2026 | 31 October 2026 |
| Q3 | October–December 2026 | 31 January 2027 |
| Q4 | January–March 2027 | 31 May 2027 |
Form 16 / 16A Issue Dates
| Form | For | Issue Deadline |
|---|---|---|
| Form 16 (Part A) | Salary TDS (Section 192) | 15 June 2027 (for FY 2026-27) |
| Form 16 (Part B) | Salary details computation | 15 June 2027 |
| Form 16A | Non-salary TDS (Sections 194A, 194C, etc.) | 15 days from return due date of each quarter |
| Form 16B | Property purchase TDS (Section 194-IA) | 15 days from return due date |
| Form 16C | Rent TDS (Section 194-IB) | 15 days from return due date |
TDS Late Payment Penalty (Section 201(1A))
Late deduction: 1% per month from the date tax was deductible to the date it was deducted.
Late deposit: 1.5% per month from the date tax was deducted to the date of actual deposit.
Late TDS return: ₹200/day under Section 234E (capped at TDS amount).
Track TDS deadlines for every client automatically. TaxZeo's TDS compliance tracker alerts you when deposit and return due dates are approaching for each client.
See TDS Features →Frequently Asked Questions
What happens if TDS is not deposited by the due date?
Interest at 1.5% per month accrues from the date of deduction to the actual deposit date under Section 201(1A). Additionally, the deductor is treated as "assessee in default" and may face prosecution under Section 276B for willful failure.
Is there a grace period for TDS deposit?
No grace period. The 7th (or 30th April for March) is an absolute deadline. However, if the 7th falls on a Sunday or public holiday, the next working day is the effective due date.