For Financial Year 2025–26, compliance with TDS (Tax Deducted at Source) provisions remains a critical responsibility for businesses, employers, and professionals.

The process includes deduction, timely deposit, and return filing. Any delay can lead to penalties and interest.

TDS Payment Due Dates (Monthly Compliance)

Standard Rule:

• TDS must be deposited before 7th of next month
• For March → 30th April

TDS Return Filing Due Dates

• Q1: 31 July
• Q2: 31 October
• Q3: 31 January
• Q4: 31 May

Interest on Late Payment

• 1% – Delay in deduction
• 1.5% – Delay in deposit

Late Filing Fees

• ₹200 per day
• Maximum up to TDS amount

Penalty for Non-Compliance

• ₹10,000 to ₹1,00,000
• Applicable for incorrect or non-filing

Compliance Tips

• File on time
• Check PAN details
• Match challan data
• Verify returns