TDS return 24Q due dates
TDS return 24Q (salary)
Form 24Q is the quarterly TDS return for salary. It reports, employee by employee, the tax you deducted under section 192 and the challans through which you deposited it — and it is what makes that credit visible in each employee's Form 26AS.
- How often
- Quarterly
- Who it applies to
- Entity has a TAN / TDS registration recorded
Upcoming due dates
- TDS 24Q — FY2026-27 Q2Sat, 31 October 2026
- TDS 24Q — FY2026-27 Q3Sun, 31 January 2027
- TDS 24Q — FY2026-27 Q4Mon, 31 May 2027
- TDS 24Q — FY2027-28 Q1Sat, 31 July 2027
- TDS 24Q — FY2027-28 Q2Sun, 31 October 2027
- TDS 24Q — FY2027-28 Q3Mon, 31 January 2028
Recent deadlines
- TDS 24Q — FY2026-27 Q1Fri, 31 July 2026
- TDS 24Q — FY2025-26 Q4Sun, 31 May 2026
- TDS 24Q — FY2025-26 Q3Sat, 31 January 2026
- TDS 24Q — FY2025-26 Q2Fri, 31 October 2025
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file TDS return 24Q
Every employer holding a TAN who deducted tax from salary during the quarter. Deposit of the tax and filing of the return are separate obligations with separate deadlines: tax is deposited by the 7th of the following month, and the return is filed quarterly.
What the form asks for
- Challan details for every deposit made during the quarter
- Annexure I — deductee-wise breakup of deduction for the quarter, filed with all four quarters
- Annexure II — the full salary breakup, exemptions and chapter VI-A deductions for each employee, filed only with the fourth quarter
- The tax regime each employee selected for the year
- Any lower or nil deduction certificates relied on
If you miss the TDS return 24Q deadline
Late fee
₹200 per day of delay under section 234E, running until the return is filed but never exceeding the amount of tax deducted. A separate penalty under section 271H — ₹10,000 to ₹1,00,000 — can be levied for a return that is more than a year late or materially wrong.
Interest
1% a month for deducting late, and 1.5% a month for depositing late, under section 201(1A). The month is counted as a whole month, so a single day's delay past a month boundary costs a full month's interest.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How TDS return 24Q fits with your other filings
The fourth-quarter 24Q, with its Annexure II, is what Form 16 is generated from — so a late Q4 return delays every employee's Form 16 and, with it, their own return filing.
Tracking this for a list of clients?
Keetu PRM generates TDS return 24Q tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeTDS return 24Q — common questions
What is the penalty for filing 24Q late?
A late-filing fee of ₹200 per day under section 234E, capped at the amount of TDS deducted. A return more than a year late, or one with wrong particulars, can additionally attract a penalty of ₹10,000 to ₹1,00,000 under section 271H.
When is the 24Q return for the last quarter due?
31 May, following the quarter ending 31 March. It is the return that carries Annexure II, the annual salary breakup, and it is the source of every employee's Form 16.
What is the difference between 24Q and 26Q?
24Q reports tax deducted from salary under section 192. 26Q reports tax deducted from resident payees on everything else — contractor payments, professional fees, rent, interest, commission. The due dates are the same; the annexures are not.