TDS return 26Q due dates
TDS return 26Q (non-salary)
Form 26Q is the quarterly TDS return for non-salary payments to residents: contractors, professionals, landlords, lenders and agents. It reports what was deducted, under which section, and against which challan.
- How often
- Quarterly
- Who it applies to
- Entity has a TAN / TDS registration recorded
Upcoming due dates
- TDS 26Q — FY2026-27 Q2Sat, 31 October 2026
- TDS 26Q — FY2026-27 Q3Sun, 31 January 2027
- TDS 26Q — FY2026-27 Q4Mon, 31 May 2027
- TDS 26Q — FY2027-28 Q1Sat, 31 July 2027
- TDS 26Q — FY2027-28 Q2Sun, 31 October 2027
- TDS 26Q — FY2027-28 Q3Mon, 31 January 2028
Recent deadlines
- TDS 26Q — FY2026-27 Q1Fri, 31 July 2026
- TDS 26Q — FY2025-26 Q4Sun, 31 May 2026
- TDS 26Q — FY2025-26 Q3Sat, 31 January 2026
- TDS 26Q — 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 26Q
Every deductor holding a TAN who deducted tax from a resident payee on a non-salary payment during the quarter. Deductions from non-residents go in Form 27Q instead, and tax collected at source goes in Form 27EQ.
What the form asks for
- Challan details for each deposit made during the quarter
- Deductee-wise breakup with PAN, amount paid and tax deducted
- The section code for each deduction — 194C for contractors, 194J for professional and technical fees, 194I for rent, 194A for interest, 194H for commission, among others
- Lower or nil deduction certificates under section 197 relied on
- Reason codes where tax was not deducted
If you miss the TDS return 26Q deadline
Late fee
₹200 per day of delay under section 234E, capped at the amount of tax deducted, plus a possible section 271H penalty of ₹10,000 to ₹1,00,000 for a return over a year late or materially incorrect.
Interest
1% a month for late deduction and 1.5% a month for late deposit under section 201(1A), counted in whole months.
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 26Q fits with your other filings
Form 16A, the certificate your payees need in order to claim the credit, is generated from 26Q and issued within fifteen days of the return's due date. A missing PAN raises the deduction rate to 20% under section 206AA, so the PAN clean-up belongs before the quarter closes, not at filing.
Tracking this for a list of clients?
Keetu PRM generates TDS return 26Q 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 26Q — common questions
What is the due date for the 26Q TDS return?
31 July for the quarter ending 30 June, 31 October for the quarter ending 30 September, 31 January for the quarter ending 31 December, and 31 May for the quarter ending 31 March.
What is the late fee for a delayed 26Q?
₹200 per day under section 234E until the return is filed, never exceeding the tax deducted. Interest under section 201(1A) — 1% a month for late deduction, 1.5% a month for late deposit — applies separately and is not capped.
What happens if the deductee has no PAN?
Section 206AA requires deduction at the higher of the normal rate or 20%. Reporting a deduction without a valid PAN also generates a short-deduction demand when the return is processed.