2 min
12 May 2025
Are you concerned about missing the TDS payment due date? Understanding when and how to pay TDS is crucial for all businesses and individuals who deduct tax at source. Missing the TDS deposit due date can lead to penalties and interest charges that hurt your finances.
This article will guide you through all the important TDS payment due dates for the financial year 2025-26, along with the penalties for late filing and payment.
What is TDS?
TDS stands for Tax Deducted at Source. It is a method of collecting tax where the payer deducts a certain amount from payments made to others. The payer then deposits this tax amount with the government on behalf of the payee.
For example, when a company pays salary to an employee, it must deduct TDS if the salary crosses the basic exemption limit. The company then deposits this tax with the Income Tax Department by the TDS payment due date.
Check your eligibility for financial solutions that help you manage tax payments efficiently. You may already be eligible, find out by entering your mobile number and OTP.
Due dates for TDS return
The TDS payment due date is typically the 7th day of the month following the month in which the deduction was made. However, for the month of March, the TDS deposit due date is extended to April 30th.
Here is a detailed table of TDS payment due dates for FY 2025-26:
*Note: For government deductors making TDS payments through book entry (Treasury Challan), the tax must be deposited on the same day of deduction. For March, the payment should be made by April 7th.
TDS return
After depositing the TDS, the deductor must file a TDS return. This is a statement providing details of the tax deducted and deposited with the government. The TDS deposit due date for filing returns is the last day of the month following the end of the quarter.
The quarterly TDS return filing due dates for FY 2025-26 are:
Check your loan offers to see how you can manage your finances better while staying compliant with TDS rules. You may already be eligible, find out by entering your mobile number and OTP.
Due date for TDS payment of March 2025
The TDS payment due date for March 2025 (which falls in FY 2024-25) is April 30th, 2025. This extended deadline is specifically for the month of March.
For the last quarter of FY 2024-25, the TDS return filing due date is May 31st, 2025.
Here is the detailed information:
The TDS return filing due date for Q4 of FY 2024-25:
Forms for Filing TDS Returns
Different forms are required for filing TDS returns depending on the nature of payment. These forms must be submitted by the TDS deposit due date.
For Forms 26QB, 26QC, and 26QD, the due date is 30 days from the end of the month in which TDS is deducted. No separate return is required.
Penalty for late filing of TDS returns
If you miss the TDS payment due date, you face penalties under various sections of the Income Tax Act.
Penalty (Sec 271H)
Under Section 271H, failing to file the TDS return within the due date can result in a penalty ranging from Rs. 10,000 to Rs. 1,00,000. This penalty is in addition to the late filing fee under Section 234E.
The penalty can be waived if:
The TDS amount has been paid to the government
The late filing fee and interest have been paid
The TDS return is filed within one year of the due date
Looking for financial solutions to help manage your tax obligations? Check your eligibility for a home loan from Bajaj Finserv. You may already be eligible, find out by entering your mobile number and OTP.
Interest on late deposit of TDS
Missing the TDS deposit due date also attracts interest charges under Section 201(1A):
Interest is calculated on a monthly basis, with part of a month treated as a full month. For example, if TDS was deducted on February 21st, 2025, and deposited on March 8th, 2025 (one day after the due date), interest would be calculated for 2 months at 1.5% per month, totalling 3% of the TDS amount.
Prosecution (Sec 276B)
In severe cases of non-compliance with the TDS payment due date, Section 276B provides for prosecution. If a person fails to deposit TDS with the government, they may face imprisonment ranging from 3 months to 7 years, along with a fine.
How to apply for Bajaj Finserv Home Loan
If you're planning to buy a property, Bajaj Finserv offers home loans with competitive interest rates and flexible repayment options. Here's how to apply:
Eligibility criteria to get home loan from Bajaj Finserv
To be eligible for a Bajaj Housing Finance Home Loan, you need to meet these criteria:
Conclusion
Understanding the TDS payment due date is crucial for all businesses and individuals who deduct tax at source. Missing these deadlines can lead to significant penalties, interest charges, and in extreme cases, even prosecution.
If you're looking for financial solutions to help manage your tax obligations, consider a home loan from Bajaj Finserv. With interest rates starting from 7.99%* p.a., loan amounts up to Rs. 15 crore*, and flexible tenures up to 32 years, Bajaj Housing Finance Home Loans offer excellent value.
Benefits include:
*Terms and conditions apply
This article will guide you through all the important TDS payment due dates for the financial year 2025-26, along with the penalties for late filing and payment.
What is TDS?
TDS stands for Tax Deducted at Source. It is a method of collecting tax where the payer deducts a certain amount from payments made to others. The payer then deposits this tax amount with the government on behalf of the payee.
For example, when a company pays salary to an employee, it must deduct TDS if the salary crosses the basic exemption limit. The company then deposits this tax with the Income Tax Department by the TDS payment due date.
Check your eligibility for financial solutions that help you manage tax payments efficiently. You may already be eligible, find out by entering your mobile number and OTP.
Due dates for TDS return
The TDS payment due date is typically the 7th day of the month following the month in which the deduction was made. However, for the month of March, the TDS deposit due date is extended to April 30th.
Here is a detailed table of TDS payment due dates for FY 2025-26:
| Month of deduction | TDS payment due date (FY 2025-26) |
| April 2025 | 7th May 2025 |
| May 2025 | 7th June 2025 |
| June 2025 | 7th July 2025 |
| July 2025 | 7th August 2025 |
| August 2025 | 7th September 2025 |
| September 2025 | 7th October 2025 |
| October 2025 | 7th November 2025 |
| November 2025 | 7th December 2025 |
| December 2025 | 7th January 2026 |
| January 2026 | 7th February 2026 |
| February 2026 | 7th March 2026 |
| March 2026 | 30th April 2026 |
*Note: For government deductors making TDS payments through book entry (Treasury Challan), the tax must be deposited on the same day of deduction. For March, the payment should be made by April 7th.
TDS return
After depositing the TDS, the deductor must file a TDS return. This is a statement providing details of the tax deducted and deposited with the government. The TDS deposit due date for filing returns is the last day of the month following the end of the quarter.
The quarterly TDS return filing due dates for FY 2025-26 are:
| Quarter | Period | TDS return due date |
| 1 | 1st April 2025 to 30th June 2025 | 31st July 2025 |
| 2 | 1st July 2025 to 30th September 2025 | 31st October 2025 |
| 3 | 1st October 2025 to 31st December 2025 | 31st January 2026 |
| 4 | 1st January 2026 to 31st March 2026 | 31st May 2026 |
Check your loan offers to see how you can manage your finances better while staying compliant with TDS rules. You may already be eligible, find out by entering your mobile number and OTP.
Due date for TDS payment of March 2025
The TDS payment due date for March 2025 (which falls in FY 2024-25) is April 30th, 2025. This extended deadline is specifically for the month of March.
For the last quarter of FY 2024-25, the TDS return filing due date is May 31st, 2025.
Here is the detailed information:
| Month of deduction | Due date for depositing TDS |
| January 2025 | 7th February 2025 |
| February 2025 | 7th March 2025 |
| March 2025 | 30th April 2025 |
The TDS return filing due date for Q4 of FY 2024-25:
| Quarter | Period | TDS return due date |
| 4 | 1st January 2025 to 31st March 2025 | 31st May 2025 |
Forms for Filing TDS Returns
Different forms are required for filing TDS returns depending on the nature of payment. These forms must be submitted by the TDS deposit due date.
| Form No. | Description |
| Form 24Q | Quarterly TDS statement for tax deducted on salary payments |
| Form 26Q | Quarterly TDS statement for tax deducted on payments other than salary to residents |
| Form 27Q | Quarterly TDS statement for tax deducted on payments to non-residents |
| Form 26QB | Challan-cum-statement for TDS on sale of immovable property (Section 194-IA) |
| Form 26QC | Challan-cum-statement for TDS on rent by individuals/HUF (Section 194-IB) |
| Form 26QD | Challan-cum-statement for TDS by individuals/HUF on professional fees (Section 194M) |
For Forms 26QB, 26QC, and 26QD, the due date is 30 days from the end of the month in which TDS is deducted. No separate return is required.
Penalty for late filing of TDS returns
If you miss the TDS payment due date, you face penalties under various sections of the Income Tax Act.
Penalty (Sec 271H)
Under Section 271H, failing to file the TDS return within the due date can result in a penalty ranging from Rs. 10,000 to Rs. 1,00,000. This penalty is in addition to the late filing fee under Section 234E.
The penalty can be waived if:
The TDS amount has been paid to the government
The late filing fee and interest have been paid
The TDS return is filed within one year of the due date
Looking for financial solutions to help manage your tax obligations? Check your eligibility for a home loan from Bajaj Finserv. You may already be eligible, find out by entering your mobile number and OTP.
Interest on late deposit of TDS
Missing the TDS deposit due date also attracts interest charges under Section 201(1A):
| Section | Nature of default | Interest rate | Period for interest calculation |
| 201(1A)(i) | TDS not deducted (fully/partly) | 1% per month | From the date tax was deductible to the date it was actually deducted |
| 201(1A)(ii) | TDS deducted but not deposited | 1.5% per month | From the date of tax deduction to the date of deposit |
Interest is calculated on a monthly basis, with part of a month treated as a full month. For example, if TDS was deducted on February 21st, 2025, and deposited on March 8th, 2025 (one day after the due date), interest would be calculated for 2 months at 1.5% per month, totalling 3% of the TDS amount.
Prosecution (Sec 276B)
In severe cases of non-compliance with the TDS payment due date, Section 276B provides for prosecution. If a person fails to deposit TDS with the government, they may face imprisonment ranging from 3 months to 7 years, along with a fine.
How to apply for Bajaj Finserv Home Loan
If you're planning to buy a property, Bajaj Finserv offers home loans with competitive interest rates and flexible repayment options. Here's how to apply:
- Click on 'APPLY' on the home loan page.
- Enter your full name, mobile number, and employment type.
- Select the type of loan you wish to apply for.
- Verify your phone number through OTP.
- Provide details such as monthly income, required loan amount, and property details.
- Enter your date of birth, PAN number, and other required information.
- Submit your application and await contact from a Bajaj Finserv representative who will walk you through the next steps.
Eligibility criteria to get home loan from Bajaj Finserv
To be eligible for a Bajaj Housing Finance Home Loan, you need to meet these criteria:
- Nationality: Indian citizen residing in India
- Age: Between 23-67 years for salaried applicants and 23-70 years for self-employed professionals (upper age limit at loan maturity)
- CIBIL Score: 725 or higher
- Occupation: Salaried employee, professional individual, or self-employed individual
- KYC documents (identity and address proof)
- Income proof (salary slips or P&L statement)
- Business proof (for self-employed applicants)
- Bank statements for the last 6 months
Conclusion
Understanding the TDS payment due date is crucial for all businesses and individuals who deduct tax at source. Missing these deadlines can lead to significant penalties, interest charges, and in extreme cases, even prosecution.
If you're looking for financial solutions to help manage your tax obligations, consider a home loan from Bajaj Finserv. With interest rates starting from 7.99%* p.a., loan amounts up to Rs. 15 crore*, and flexible tenures up to 32 years, Bajaj Housing Finance Home Loans offer excellent value.
Benefits include:
- Quick approval within 48 hours*.
- Top-up loan facility up to Rs. 1 crore.
- No foreclosure fees for individual borrowers with floating interest rates.
- Low EMIs starting at just Rs. 722/lakh*.
- Hassle-free application process.
*Terms and conditions apply
