TDS Payment Due Date

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.

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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 (AY 2026-27):

*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 (AY 2026-27) are:

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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:

1. The TDS amount has been paid to the government
2. The late filing fee and interest have been paid
3. The TDS return is filed within one year of the due date

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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.

Important notes:

Missing the deadline to file TDS returns can lead to a penalty of Rs. 200 per day, as per Section 234E of the Income Tax Act. However, the total penalty amount cannot exceed the actual TDS that was required to be paid. Apart from the penalty, you may also have to pay interest if there is any delay in depositing the TDS after it has been deducted. This interest is charged at 1.5% per month and is calculated starting from the date of deduction—not the payment due date.

In cases where TDS is deducted under Section 194-IA (on the sale of property) or Section 194-IB (on rent payments), the deadline to deposit the tax is within 30 days from the end of the month in which the deduction was made. Additionally, the relevant challan-cum-statements—Form 26QB for property sales and Form 26QC for rent—must also be filed within this 30-day period.

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.


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