{"id":7685,"date":"2025-07-11T11:20:54","date_gmt":"2025-07-11T11:20:54","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7685"},"modified":"2025-07-11T11:21:24","modified_gmt":"2025-07-11T11:21:24","slug":"tds-payment-return-due-dates","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/tds-payment-return-due-dates\/","title":{"rendered":"TDS Payment &amp; Return Due Dates for FY 2025-26"},"content":{"rendered":"<p>Staying compliant with <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>Tax<\/a> Deducted at Source (<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tds\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>TDS<\/a>) regulations is crucial to avoid penalties. Here&rsquo;s a comprehensive overview of the due dates for TDS payments and return filings for the Financial Year 2025-26:<\/p>\n\n\n\n<h2 id=\"monthly-tds-payment-deadlines\" class=\"wp-block-heading\">Monthly TDS Payment Deadlines<\/h2>\n\n\n\n<p>For most deductors, TDS must be deposited by the 7th of the following month. However, for deductions made in March, the due date is extended to April 30th.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Month of Deduction<\/th><th>TDS Payment Due Date<\/th><\/tr><\/thead><tbody><tr><td>April 2025<\/td><td>7th May 2025<\/td><\/tr><tr><td>May 2025<\/td><td>7th June 2025<\/td><\/tr><tr><td>June 2025<\/td><td>7th July 2025<\/td><\/tr><tr><td>July 2025<\/td><td>7th August 2025<\/td><\/tr><tr><td>August 2025<\/td><td>7th September 2025<\/td><\/tr><tr><td>September 2025<\/td><td>7th October 2025<\/td><\/tr><tr><td>October 2025<\/td><td>7th November 2025<\/td><\/tr><tr><td>November 2025<\/td><td>7th December 2025<\/td><\/tr><tr><td>December 2025<\/td><td>7th January 2026<\/td><\/tr><tr><td>January 2026<\/td><td>7th February 2026<\/td><\/tr><tr><td>February 2026<\/td><td>7th March 2026<\/td><\/tr><tr><td>March 2026<\/td><td>30th April 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Note: If the due date falls on a Sunday or public holiday, the next working day is considered the due date.<\/em><\/p>\n\n\n\n<h3 id=\"quarterly-tds-return-filing-deadlines\" class=\"wp-block-heading\">Quarterly <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tds-return\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">TDS Return<\/a> Filing Deadlines<\/h3>\n\n\n\n<p>TDS returns must be filed quarterly using the appropriate forms:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Form 24Q<\/strong>: TDS on salaries<\/li>\n\n\n\n<li><strong><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/form-26q\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Form 26Q<\/a><\/strong>: TDS on payments other than salaries to residents<\/li>\n\n\n\n<li><strong>Form 27Q<\/strong>: TDS on payments to non-residents<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Quarter<\/th><th>Period Covered<\/th><th>TDS Return Due Date<\/th><\/tr><\/thead><tbody><tr><td>Q1<\/td><td>April &#x2013; June 2025<\/td><td>31st July 2025<\/td><\/tr><tr><td>Q2<\/td><td>July &#x2013; September 2025<\/td><td>31st October 2025<\/td><\/tr><tr><td>Q3<\/td><td>October &#x2013; December 2025<\/td><td>31st January 2026<\/td><\/tr><tr><td>Q4<\/td><td>January &#x2013; March 2026<\/td><td>31st May 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n\n\n\n<h2 id=\"penalties-for-late-tds-payment-or-filing\" class=\"wp-block-heading\">Penalties for Late TDS Payment or Filing<\/h2>\n\n\n\n<p>Non-compliance with TDS regulations can lead to various penalties:<\/p>\n\n\n\n<h3 id=\"1-late-filing-fee-section-234e\" class=\"wp-block-heading\">1. <strong>Late Filing Fee (Section 234E)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amount<\/strong>: &#x20B9;200 per day of delay.<\/li>\n\n\n\n<li><strong>Cap<\/strong>: Total fee cannot exceed the TDS amount.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"2-penalty-for-late-filing-or-incorrect-filing-section-271h\" class=\"wp-block-heading\">2. <strong>Penalty for Late Filing or Incorrect Filing (Section 271H)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Amount<\/strong>: Minimum &#x20B9;10,000 and up to &#x20B9;1,00,000.<\/li>\n\n\n\n<li><strong>Applicability<\/strong>: For delayed filing beyond one year or incorrect details in the return.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"3-interest-on-late-deduction-or-payment-section-201-1a\" class=\"wp-block-heading\">3. <strong>Interest on Late Deduction or Payment (Section 201(1A))<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Late Deduction<\/strong>: 1% per month from the date tax was deductible to the date it is deducted.<\/li>\n\n\n\n<li><strong>Late Payment<\/strong>: 1.5% per month from the date of deduction to the date of payment.<\/li>\n<\/ul>\n\n\n\n<p><em>Interest is calculated for every month or part thereof, meaning even a delay of one day in a month can attract interest for the entire month.<\/em><\/p>\n\n\n\n<h2 id=\"importance-of-timely-compliance\" class=\"wp-block-heading\">Importance of Timely Compliance<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Avoid Financial Penalties<\/strong>: Timely payments and filings prevent unnecessary financial burdens.<\/li>\n\n\n\n<li><strong>Ensure Deductee Benefits<\/strong>: Timely filing ensures that the deducted tax reflects in the deductee&#x2019;s <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/form-26as\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Form 26AS<\/a>, allowing them to claim credit.<\/li>\n\n\n\n<li><strong>Maintain Good Standing<\/strong>: Regular compliance builds trust with stakeholders and avoids scrutiny from tax authorities.<\/li>\n<\/ul>\n\n\n\n<p><em>Note: This information is based on the latest guidelines for FY 2025-26. For specific cases or further assistance, consult a tax professional or refer to official resources.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Staying compliant with Tax Deducted at Source (TDS) regulations is crucial to avoid penalties. Here&#x2019;s a comprehensive overview of the due dates for TDS payments and return filings for the Financial Year 2025-26: Monthly TDS Payment Deadlines For most deductors, TDS must be deposited by the 7th of the following month. However, for deductions made [&#x2026;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7685","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7685","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7685\/revisions"}],"predecessor-version":[{"id":7686,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7685\/revisions\/7686"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}