What are the TDS return due dates for FY 2026-27?

Q1 (April to June) was due on 31 July 2026. Q2 (July to September) is due on 31 October 2026. Q3 (October to December) is due on 31 January 2027, and Q4 (January to March) on 31 May 2027. The same dates apply to Forms 138, 140, 143 and 144.

TDS return kab tak file karna hota hai?

A TDS return is due by the last day of the month after each quarter: 31 July, 31 October and 31 January for the first three quarters, and 31 May for the January to March quarter. For FY 2026-27, the next one, Q2, is due on 31 October 2026 on the new forms.

Which form do I use for the January to March 2026 quarter?

Quarters up to 31 March 2026 fall under the Income-tax Act, 1961, so they stay on the old forms: 24Q, 26Q, 27Q and 27EQ. That includes any correction you file for those quarters now. The new Forms 138, 140, 143 and 144 apply only to quarters from 1 April 2026 onwards.

What is the late fee for filing a TDS return late?

The late fee is ₹200 for every day of delay, capped at the total tax deductible or collectible for that statement. It falls under section 234E of the 1961 Act for quarters up to March 2026 and section 427 of the 2025 Act for later quarters. The fee must be paid before the statement is filed.

Is there a penalty for not filing a TDS return at all?

Yes. Under section 271H of the 1961 Act, a penalty of ₹10,000 to ₹1,00,000 can apply where a statement is not filed within one year of its due date. For quarters under the 2025 Act, the CBDT's Form 138 FAQ refers to penalty proceedings under sections 461 and 465(2)(g). This is in addition to the late fee.

Is there a government fee to file a TDS return?

No. Filing a TDS or TCS statement online on the e-filing portal carries no government fee. If you file physically at a Protean TIN-FC, the upload charge is ₹50.00 for up to 100 records, ₹213.60 for 101 to 1,000 records and ₹694.20 above 1,000 records, plus GST.

What is Form 130 and when must it be issued?

Form 130 is the salary TDS certificate that replaces Form 16 from Tax Year 2026-27. The employer downloads it from TRACES and must issue it by 15 June after the end of the tax year, so Form 130 for Tax Year 2026-27 is due by 15 June 2027. Employees use it to file their income tax return.

When is Form 131 due?

Form 131, which replaces Form 16A for non-salary payments, must be issued within 15 days from the due date of the quarterly statement. That works out to 15 August, 15 November, 15 February and 15 June for the four quarters. It is downloaded from TRACES after the statement is processed.

How do I correct a TDS return that has already been filed?

File a correction statement through TRACES. Request the consolidated file, fix the PAN, challan, amount or section, validate it and upload the correction. For statements under the 2025 Act, a correction can be delivered within two years from the end of the tax year in which the statement was due. Old quarters are corrected on old forms.

What happens if I deduct TDS but do not file the return?

Your deductees do not get credit for the tax, so they may face demands or smaller refunds and will ask you to fix it. You pay a late fee of ₹200 a day, capped at the tax amount, and a penalty can apply if the statement stays unfiled beyond one year. TRACES will also show the default against your TAN.

What is the fee for TDS return filing at Regikart?

Our professional fee starts at ₹1,999 per quarter, plus GST at 18%. It includes PAN and challan validation, preparation and filing of the statement, and issue of Form 130 or Form 131. The final fee depends on the number of deductees and forms, and we confirm it in writing before we start.

Do I need a TAN to file TDS returns?

Yes. Quarterly TDS statements are filed against the deductor's TAN, so a business must have one before it deducts tax. New TAN applications use Forms 134 and 135 from 1 April 2026. Individuals deducting TDS on property purchase usually pay through Form 141 using their PAN instead.

Quarterly TDS Return Filing

TDS Return Filing every quarter on Forms 138, 140 and 144.

If you deduct tax at source, you must report it every quarter so your employees and vendors get credit for it. A Chartered Accountant prepares your quarterly TDS statement on the new forms, validates every PAN and challan, files it, and issues the certificates. Q2 of FY 2026-27 is due on 31 October 2026.

Talk to our team See process

Qualified CA / CS partnersQuarterly cycleBest for: Employers and businesses deducting TDS

Starting at

₹1,999 / quarter

Quarterly TDS

Employers and businesses deducting TDS

Form 138 for salary TDS

Form 140 for non-salary resident TDS

Form 144 for non-resident TDS, Form 143 for TCS

PAN and challan validation, Form 130 and 131 issued

Timeline

Quarterly cycle

What it is

Quarterly TDS, explained in plain English.

A TDS return is the quarterly statement a deductor files with the Income Tax Department listing each payment on which tax was deducted, the deductee PAN, the tax deducted and the challan through which it was deposited. The statement is what moves the credit to your employees and vendors, so if it is late, wrong or missing, they cannot claim it and they will come back to you. Depositing the tax and filing the return are two separate duties, and paying the tax on time does not replace the quarterly statement.

Individuals deducting TDS on a property purchase usually pay through Form 141 using their PAN instead. See Form 26QB and Form 141.

Key terms

The vocabulary you'll see on the portal.

Form 138

New quarterly TDS statement for salary from 1 April 2026. Replaces Form 24Q and is filed under section 397 of the Income-tax Act, 2025.

Form 140

New quarterly statement for other payments to residents, such as rent, contractor payments and professional fees. Replaces Form 26Q.

Form 144

New quarterly statement for payments to non-residents. Replaces Form 27Q.

Form 143

New quarterly TCS statement. Replaces Form 27EQ.

Form 130 and Form 131

New TDS certificates downloaded from TRACES. Form 130 replaces Form 16 for salary and is due by 15 June; Form 131 replaces Form 16A and is issued each quarter.

TRACES defaults

Short payment, short deduction, late payment, late filing fee and PAN errors flagged when your statement is processed. Each has a defined correction path.

Routes & scenarios

Match the situation to the right fix.

Salary TDS (Form 138)

Employers deducting tax on employee salaries each quarter.

Section and rate check per employee
Q4 salary totals tied to payroll
Form 130 issued by 15 June

Non-salary resident TDS (Form 140)

Businesses deducting on rent, contractor, professional, commission and interest payments.

Section-wise deduction mapping
PAN and challan validation
Form 131 issued each quarter

Non-resident payments (Form 144)

Payments of any kind to non-residents, reported separately from resident payments.

Residency and rate confirmation
Form 128 lower deduction certificates applied
Form 131 issued to the payee

TCS collection (Form 143)

Sellers collecting tax at source on specified goods and receipts.

TCS mapping per transaction
Challan matching before filing
Correction statements where needed

The process

Quarterly TDS - from kickoff to confirmation.

Collect

You share the payment register, salary sheet and challans for the quarter, or give us access to your accounting system.

Validate

We check every PAN, match challans with the deposits made, and confirm the section and rate on each entry.

Prepare

We build the statement in the current return preparation utility, run the file validation utility and share a summary for your approval. A CA reviews every statement before upload.

File and issue

We upload the statement, share the acknowledgement, and download and issue Form 130 or Form 131 once available.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

TAN, with login details for the e-filing portal and TRACES

Deductee names, PANs and addresses

Payment register for the quarter with date, amount, nature of payment and TDS deducted

Challan details for each deposit (BSR code, date, serial number, amount)

Salary details and declared investments for employees (for Form 138)

Lower deduction certificates received from deductees, if any

Tax residency and remittance details for non-resident payees (for Form 144)

Token number of the previous quarter's statement

Quarterly TDS FAQ

Common questions, answered.

Still unsure if Quarterly TDS is right for your case? Talk to our team and we will walk you through your specifics.

Still have questions?

Tell us about your case and our team will walk through it and outline next steps.

Talk to our team →

They are the new quarterly TDS statements under the Income-tax Act, 2025, used for quarters from 1 April 2026. Form 138 replaces Form 24Q for salary, Form 140 replaces Form 26Q for other payments to residents, and Form 144 replaces Form 27Q for payments to non-residents. Form 143 replaces Form 27EQ for TCS.

Ready when you are

Let's get your Quarterly TDS sorted this week.

Our team will get on a call with you, confirm scope and start the work.

Talk to our team Browse Tax Filing & Compliance

Quarterly TDS Return Filing

TDS Return Filing every quarter on Forms 138, 140 and 144.

Talk to our team See process

Qualified CA / CS partnersQuarterly cycleBest for: Employers and businesses deducting TDS

Starting at

₹1,999 / quarter

Quarterly TDS

Employers and businesses deducting TDS

Form 138 for salary TDS

Form 140 for non-salary resident TDS

Form 144 for non-resident TDS, Form 143 for TCS

PAN and challan validation, Form 130 and 131 issued

Timeline

Quarterly cycle

What it is

Quarterly TDS, explained in plain English.

Individuals deducting TDS on a property purchase usually pay through Form 141 using their PAN instead. See Form 26QB and Form 141.

Key terms

The vocabulary you'll see on the portal.

Form 138

New quarterly TDS statement for salary from 1 April 2026. Replaces Form 24Q and is filed under section 397 of the Income-tax Act, 2025.

Form 140

New quarterly statement for other payments to residents, such as rent, contractor payments and professional fees. Replaces Form 26Q.

Form 144

New quarterly statement for payments to non-residents. Replaces Form 27Q.

Form 143

New quarterly TCS statement. Replaces Form 27EQ.

Form 130 and Form 131

New TDS certificates downloaded from TRACES. Form 130 replaces Form 16 for salary and is due by 15 June; Form 131 replaces Form 16A and is issued each quarter.

TRACES defaults

Short payment, short deduction, late payment, late filing fee and PAN errors flagged when your statement is processed. Each has a defined correction path.

Routes & scenarios

Match the situation to the right fix.

Salary TDS (Form 138)

Employers deducting tax on employee salaries each quarter.

Section and rate check per employee
Q4 salary totals tied to payroll
Form 130 issued by 15 June

Non-salary resident TDS (Form 140)

Businesses deducting on rent, contractor, professional, commission and interest payments.

Section-wise deduction mapping
PAN and challan validation
Form 131 issued each quarter

Non-resident payments (Form 144)

Payments of any kind to non-residents, reported separately from resident payments.

Residency and rate confirmation
Form 128 lower deduction certificates applied
Form 131 issued to the payee

TCS collection (Form 143)

Sellers collecting tax at source on specified goods and receipts.

TCS mapping per transaction
Challan matching before filing
Correction statements where needed

The process

Quarterly TDS - from kickoff to confirmation.

Collect

You share the payment register, salary sheet and challans for the quarter, or give us access to your accounting system.

Validate

We check every PAN, match challans with the deposits made, and confirm the section and rate on each entry.

Prepare

We build the statement in the current return preparation utility, run the file validation utility and share a summary for your approval. A CA reviews every statement before upload.

File and issue

We upload the statement, share the acknowledgement, and download and issue Form 130 or Form 131 once available.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

TAN, with login details for the e-filing portal and TRACES

Deductee names, PANs and addresses

Payment register for the quarter with date, amount, nature of payment and TDS deducted

Challan details for each deposit (BSR code, date, serial number, amount)

Salary details and declared investments for employees (for Form 138)

Lower deduction certificates received from deductees, if any

Tax residency and remittance details for non-resident payees (for Form 144)

Token number of the previous quarter's statement

Quarterly TDS FAQ

Common questions, answered.

Still unsure if Quarterly TDS is right for your case? Talk to our team and we will walk you through your specifics.

Still have questions?

Tell us about your case and our team will walk through it and outline next steps.

Talk to our team →

Ready when you are

Let's get your Quarterly TDS sorted this week.

Our team will get on a call with you, confirm scope and start the work.

Talk to our team Browse Tax Filing & Compliance

TDS Return Filing every quarter on Forms 138, 140 and 144.

Quarterly TDS, explained in plain English.

The vocabulary you'll see on the portal.

Match the situation to the right fix.

Salary TDS (Form 138)

Non-salary resident TDS (Form 140)

Non-resident payments (Form 144)

TCS collection (Form 143)

Quarterly TDS - from kickoff to confirmation.

Collect

Validate

Prepare

File and issue

What we'll need from you.

Common questions, answered.

What are Form 138, Form 140 and Form 144?

What are the TDS return due dates for FY 2026-27?

TDS return kab tak file karna hota hai?

Which form do I use for the January to March 2026 quarter?

What is the late fee for filing a TDS return late?

Let's get your Quarterly TDS sorted this week.

TDS Return Filing every quarter on Forms 138, 140 and 144.

Quarterly TDS, explained in plain English.

The vocabulary you'll see on the portal.

Match the situation to the right fix.

Salary TDS (Form 138)

Non-salary resident TDS (Form 140)

Non-resident payments (Form 144)

TCS collection (Form 143)

Quarterly TDS - from kickoff to confirmation.

Collect

Validate

Prepare

File and issue

What we'll need from you.

Common questions, answered.

What are Form 138, Form 140 and Form 144?

What are the TDS return due dates for FY 2026-27?

TDS return kab tak file karna hota hai?

Which form do I use for the January to March 2026 quarter?

What is the late fee for filing a TDS return late?

Let's get your Quarterly TDS sorted this week.