Returns & due dates
10 common TDS questions on returns & due dates, answered by a CA firm and kept current for FY 2026-27.
What are the TDS return due dates for FY 2026-27?
Quarterly returns are due 31 July, 31 October, 31 January and 31 May for Q1 to Q4 respectively.…
Which TDS return should I file — Form 24Q, 26Q or 27Q (now 138/140/144)?
Form 138 (24Q) for salary, Form 140 (26Q) for non-salary payments to residents, and Form 144 (27Q) for payments to non-residents.…
By when must I deposit TDS deducted during a month?
By the 7th of the following month — except TDS deducted in March, which can be deposited by 30 April.…
What is the new TDS payment code system (1001–1067) and where do I use it?
Under the Income-tax Act 2025, each nature of payment now carries a numeric code that you quote on the challan and in the return instead of …
How do I file a TDS return — what is the process?
Prepare the statement in the RPU, validate it through the FVU using your challan (CSI) file, and upload it on the income-tax portal or throu…
What is Form 16 / Form 16A (now Form 130) and when must I issue it?
Form 16 is the salary TDS certificate and Form 16A the non-salary certificate (both renumbered Form 130); issue Form 16 by 15 June and Form …
Can I revise a TDS return after filing?
Yes — file a correction statement to fix PAN errors, add or tag challans, or correct deductee details; there is no fixed limit on the number…
Do I need a TAN to deduct TDS, and how do I get one?
Yes — every deductor needs a TAN (apply in Form 49B online via Protean/NSDL), except for TDS on property (26QB) and rent under 194-IB, where…
What is Form 26QB and how do I pay TDS on a property purchase?
A buyer of immovable property over ₹50 lakh deducts 1% and deposits it using Form 26QB (a challan-cum-statement) within 30 days of the month…
If I had no TDS deductions in a quarter, do I have to file a NIL return?
Filing a NIL TDS statement is not mandatory, but you should file a NIL declaration on TRACES to avoid follow-up notices.…
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