Compliance Calendar
TDS Payment & Return Due Dates
Statutory timeline for monthly challan deposits (Challan 281), quarterly e-TDS returns (Form 24Q, 26Q), and real estate property challan statements (Form 26QB).
| Compliance Period | Statutory Due Date | Challan / Return Form |
|---|---|---|
| April – February (Monthly Deposit) | 7th of following month | Challan ITNS 281 |
| March (Monthly Deposit) | 30th April | Challan ITNS 281 |
| Q1 Return (April – June) | 31st July | Form 24Q / 26Q / 27Q |
| Q2 Return (July – September) | 31st October | Form 24Q / 26Q / 27Q |
| Q3 Return (October – December) | 31st January | Form 24Q / 26Q / 27Q |
| Q4 Return (January – March) | 31st May | Form 24Q / 26Q / 27Q |
Penalties for Delay:
Section 201(1A) levies interest of 1.5% per month (or part of month) for delayed deposit of tax. Section 234E enforces a mandatory late filing fee of ₹200 per day for delayed filing of quarterly returns.