Form 24Q Due Date — Filing Calendar 2026-27
Due Date
31st May, 31st July, 31st October, 31st January
What is Form 24Q?
Form 24Q is the quarterly TDS return for salaries. It captures details of all salary payments made to employees and the TDS deducted from each employee during the quarter. After filing, employees receive Form 16 at the year end based on this data.
Who files it?
All employers (companies, firms, individuals with audit requirement) who deduct TDS on salary payments under Section 192 of the Income Tax Act must file Form 24Q quarterly.
Late Fee & Penalty
Late fee: ₹200 per day under Section 234E from the due date until the date of filing, capped at the TDS amount for that quarter. Penalty of ₹10,000 to ₹1,00,000 under Section 271H for non-filing.
Frequently Asked Questions — Form 24Q
When are the Form 24Q due dates for FY 2026-27?
Q1 (Apr–Jun): 31st July. Q2 (Jul–Sep): 31st October. Q3 (Oct–Dec): 31st January. Q4 (Jan–Mar): 31st May.
What is the difference between Form 24Q and Form 16?
Form 24Q is filed by the employer quarterly to report TDS on salaries. Form 16 is the TDS certificate issued to employees at year end based on Form 24Q data. Form 16 is generated from the TRACES portal after 24Q is filed.
What is the late fee for Form 24Q?
Late fee under Section 234E is ₹200 per day from the due date until actual filing, but the total fee cannot exceed the total TDS deducted for the quarter. Persistent non-filing can also attract penalty of ₹10,000–₹1,00,000.
Can Form 24Q be revised?
Yes. Form 24Q can be revised within 6 years from the end of the relevant financial year. Revisions are commonly needed to correct PAN errors, add missed employees, or adjust TDS amounts.
Related Deadlines
Form 26Q
Form 26Q due dates: 31st May, 31st July, 31st October, 31st January. TDS return for non-salary payments like professional fees and rent for FY 2026-27.
TDS Deposit
TDS deposit due date is 7th of every month (30th April for March). TDS challan payment schedule, interest on late deposit, and FY 2026-27 calendar.
Form 27EQ
Form 27EQ quarterly due dates: 15th April, 15th July, 15th October, 15th January. TCS return filing calendar and late fees for FY 2026-27.