TDS / TCS – Deposit & Filing of Returns
Important Update for Tax Year 2026-27: Pursuant to Rule 219 of the Income Tax Rules, 2026, the due dates for filing quarterly TDS / TCS statements have been revised, and the updated compliance calendar below reflects the new compliance schedule applicable for the year.
TDS / TCS – deductions / collections during the course of the month needs to be deposited by 7th of the next month i.e. for April, amount needs to be deposited by 7th May. This is similar for all months from April till February. However, as March, being the last month for the tax year, the date of deposit is 30th April.
Both TDS & TCS Returns need to be filed on completion of each quarter within the following month i.e. for the first quarter, April – Jun, the last date of filing is 31st July. This remains same for the first three quarters. In the last quarter (Jan – Mar), the last date for filing TDS and TCS Return is 31st May.
Please note that it is applicable to both Govt. and Non-Govt. TAN holders who are making deposits through the Bank Challans.
The dates for both TDS / TCS is similar with some changes which has been detailed in the table below:
| Quarter | Deduction / Collection Month | Due Date for Deposit | Return Filing – Due Date |
| Quarter 1 | April | 7th May | 31st July – TDS & TCS |
| May | 7th June | ||
| June | 7th July | ||
| Quarter 2 | July | 7th August | 31st October – TDS & TCS |
| August | 7th September | ||
| September | 7th October | ||
| Quarter 3 | October | 7th November | 31st January – TDS & TCS |
| November | 7th December | ||
| December | 7th January | ||
| Quarter 4 | January | 7th February | 31st May – TDS & TCS |
| February | 7th March | ||
| March | 30th April |
Note: For Govt. Deductors making deposits through Transfer Vouchers, it should be done on the same day of Deduction / Collection. Only exception is March, where this is extended till 7th April.
Issue of TDS & TCS Certificates
The different types of Certificates are as under:
- Form 130 / 16 – Certificate for TDS of Salary (issued to Employees)
- Form 131 / 16A – Certificate for TDS other than Salary
- Form 133 / 27D – Certificate for TCS
Form 131 / 16A (Non-Salary TDS) & Form 133 / 27D (TCS) are to be issued each quarter within 15 days from the due date of return filing. Form 130 / 16 (Salary TDS) is to be issued annually (once in a year) within 15 days from the due date of return for the March quarter.
It can be issued in paper format duly signed or may be as digitally signed PDF file.
Refer to the table below for compliance dates:
| Quarter | TDS / TCS Certificate | Last Date of Issue |
| April – June (Q1) | Form 131 / 16A (TDS) Form 133 / 27D (TCS) | 15th August |
| Jul – Sep (Q2) | Form 131 / 16A (TDS) Form 133 / 27D (TCS) | 15th November |
| Oct – Dec (Q3) | Form 131 / 16A (TDS) Form 133 / 27D (TCS) | 15th February |
| January – March (Q4) | Form 130 / 16 (TDS) Form 131 / 16A (TDS) Form 133 / 27D (TCS) | 15th June |