Form 26Q Due Date — Filing Calendar 2026-27
Due Date
31st May, 31st July, 31st October, 31st January
What is Form 26Q?
Form 26Q is the quarterly TDS return for non-salary payments. It covers TDS deducted on payments like professional fees, rent, commission, interest, contractor payments, and other non-salary payments. It is the most commonly filed TDS return for businesses.
Who files it?
All deductors who deduct TDS on non-salary payments — companies, firms, individuals/HUFs meeting the audit threshold — must file Form 26Q quarterly. This covers TDS under Sections 194A, 194C, 194H, 194I, 194J, and several others.
Late Fee & Penalty
Late fee: ₹200 per day under Section 234E from the due date until filing, capped at the TDS amount for that quarter. Penalty of ₹10,000 to ₹1,00,000 under Section 271H for non-filing beyond a year.
Frequently Asked Questions — Form 26Q
When are the Form 26Q 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 payments require TDS deduction reported in Form 26Q?
Form 26Q covers TDS on rent (194I), professional/technical fees (194J), contractor payments (194C), interest (194A), commission (194H), purchase of property (194IA), and many other payments to residents.
What is the penalty for incorrect or late filing of Form 26Q?
Late filing attracts ₹200/day fee (capped at TDS amount). Incorrect filing leading to short deduction can result in demand notice plus interest at 1%/month on the short-deducted amount.
Is PAN of the deductee mandatory for Form 26Q?
Yes. PAN of the deductee is mandatory. If PAN is not provided, TDS must be deducted at a higher rate of 20% (or applicable rate, whichever is higher). The deductee also cannot claim TDS credit without correct PAN linkage.
Related Deadlines
Form 24Q
Form 24Q quarterly due dates: 31st May, 31st July, 31st October, 31st January. TDS return for salary payments, late fees, and FY 2026-27 calendar.
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.