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TDS › Deposit and returns
Depositing TDS and filing TDS returns
Deducting TDS is only half the job. The tax has to reach the government on time and be reported, or the payee does not get the credit and you pay interest.
Deposit dates
| TDS deducted in | Deposit by |
|---|---|
| April to February | 7th of the next month |
| March | 30 April |
Pay online through the e-filing portal (www.incometax.gov.in, e-Pay Tax) with your TAN. The TDS register on the home page lists the TDS of each month from your saved vouchers with these dates.
Quarterly TDS statements
Every quarter the deductor files a TDS statement listing each payee, PAN, amount and TDS. Under the old rules the non-salary statement was Form 26Q, due 31 July, 31 October, 31 January and 31 May. Under the Income-tax Rules, 2026 the forms have new numbers; check the form and date for your quarter on the e-filing or TRACES portal before filing.
Certificates
After filing the statement, download the TDS certificate for each payee from TRACES and give it to them. The payee checks the TDS in their annual tax statement before claiming it.
If you are late
- Interest is charged for each month or part of a month: for not deducting, from the date it was due to the date of deduction; for not paying after deducting, a higher rate until it is paid.
- A fee per day applies for a late quarterly statement, and penalties can follow for not filing.
- Expenses on which TDS was due but not deducted or paid can be partly disallowed in your own income.
Check the current rates and amounts with your accountant; the numbers and sections changed with the new Act.
A monthly routine
- Record every payment with TDS on a voucher (section, rate, PAN).
- On the 1st, open the TDS register here and note each section's total.
- Deposit by the 7th.
- Every quarter, file the TDS statement and issue certificates.