Deducting TDS is only half the job — you must deposit it on time and file quarterly returns, or face interest and late fees. This guide lists the TDS deposit and return due dates.
Keep these handy to stay compliant as a deductor.
What is TDS Deposit and Return Due Dates?
TDS deducted in a month must generally be deposited by the 7th of the next month (with special dates for March). Quarterly TDS returns (Form 24Q for salary, 26Q for others) follow the end of each quarter.
Form 16/16A is issued after the return is filed.
TDS due dates
| Item | Due date |
|---|---|
| TDS deposit (Apr–Feb) | 7th of the next month |
| TDS deposit (March) | 30 April |
| Q1 return (Apr–Jun) | 31 July |
| Q2 return (Jul–Sep) | 31 October |
| Q3 return (Oct–Dec) | 31 January |
| Q4 return (Jan–Mar) | 31 May |
Penalties for non-compliance
- Late deposit: interest at 1.5% per month; late deduction: 1% per month
- Late return: fee of ₹200 per day under Section 234E (up to the TDS amount)
Frequently asked questions
By when must TDS be deposited?
Generally by the 7th of the following month; TDS for March is due by 30 April.
When are TDS returns due?
Quarterly — 31 July, 31 October, 31 January and 31 May for the four quarters.