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TDS deposit, returns and certificates: due dates and new form numbers
Deposit TDS by the 7th of the next month (30 April for March). Quarterly statements are due 31 July, 31 October, 31 January and 31 May. From tax year 2026-27, 24Q/26Q/27Q/27EQ became Forms 138/140/144/143.
Deposit
- TDS deducted in a month: by the 7th of the following month. For March: by 30 April. Government deductors paying without challan deposit the same day.
Quarterly statements
| Quarter | Due date |
|---|---|
| Apr–Jun | 31 July |
| Jul–Sep | 31 October |
| Oct–Dec | 31 January |
| Jan–Mar | 31 May |
New form numbers (Income-tax Rules, 2026)
- Salary TDS statement: Form 138 (formerly 24Q). Non-salary resident: Form 140 (formerly 26Q). Non-resident: Form 144 (formerly 27Q). TCS: Form 143 (formerly 27EQ).
- Certificates: Form 130 (formerly Form 16) and Form 131 (formerly 16A).
- Old forms continue for FY 2025-26 periods and corrections.
Consequences of delay
Interest for late deduction/payment and a per-day fee for late filing of statements apply. Check the corresponding provisions of the 2025 Act.