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- GST Jurisdiction
GST Jurisdiction
TDS / TCS — PAYMENT & RETURN FILING CALENDAR
01-Apr-2026 to 31-Mar-2027
GST Jurisdiction
01-Apr-2026 to 31-Mar-2027
| Month of Deduction | TDS Payment Due | Applicable Sections | Nature of Payments | Government Deductor | Remarks |
|---|---|---|---|---|---|
| April 2026 | 07-May-2026 | Sec 192 - 194S, 206C | Salaries, Rent, Professional, Interest, Commission, TCS etc. | Same day (Govt) | For non-Govt: 7th of next month |
| May 2026 | 07-Jun-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in May 2026 | Same day (Govt) | |
| June 2026 | 07-Jul-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Jun 2026 | Same day (Govt) | |
| July 2026 | 07-Aug-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Jul 2026 | Same day (Govt) | |
| August 2026 | 07-Sep-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Aug 2026 | Same day (Govt) | |
| September 2026 | 07-Oct-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Sep 2026 | Same day (Govt) | |
| October 2026 | 07-Nov-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Oct 2026 | Same day (Govt) | |
| November 2026 | 07-Dec-2026 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Nov 2026 | Same day (Govt) | |
| December 2026 | 07-Jan-2027 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Dec 2026 | Same day (Govt) | |
| January 2027 | 07-Feb-2027 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Jan 2027 | Same day (Govt) | |
| February 2027 | 07-Mar-2027 | All TDS/TCS Sec | All payments on which TDS/TCS deducted in Feb 2027 | Same day (Govt) | |
| March 2027 | 30-Apr-2027 | Sec 193-194S, 206C | TDS deducted on salary (Sec 192) for Mar 2027 | Same day (Govt) | Extended to Apr 30 for March deductions |
|
March 2027 (Other than Salary) |
07-Apr-2027 | Sec 193-194S, 206C | All non-salary TDS/TCS for March 2027 | Same day (Govt) | 7th April for non-salary March TDS |
| Quarter | Period | Return Due Date | Form Type | Applicable To | Remarks |
|---|---|---|---|---|---|
| Q1 FY 2026-27 | Apr-Jun 2026 | 31-Jul-2026 | 24Q / 26Q / 27Q / 27EQ | All deductors/collectors |
TDS on salary → 24Q; Others → 26Q; Foreign payments → 27Q; TCS → 27EQ |
| Q2 FY 2026-27 | Jul-Sep 2026 | 31-Oct-2026 | 24Q / 26Q / 27Q / 27EQ | All deductors/collectors |
Late filing fee u/s 234E: ₹200/day (max = TDS amount) |
| Q3 FY 2026-27 | Oct-Dec 2026 | 31-Jan-2027 | 24Q / 26Q / 27Q / 27EQ | All deductors/collectors | Penalty u/s 271H up to ₹1 lakh for non-filing |
| Q4 FY 2026-27 | Jan-Mar 2027 | 31-May-2027 | 24Q / 26Q / 27Q / 27EQ | All deductors/collectors | Extended due date for Q4; TDS certificate issuance follows |
| Form | Issued By | Issued To | Due Date | Frequency | Remarks |
|---|---|---|---|---|---|
| Form 16 | Employer | Employee | 15-Jun-2027 (for FY 26-27) | Annual | TDS on salary - 24Q; Others - 26Q; Foreign payments - 27Q; TCS - 27EQ |
| Form 16A | All deductors (non-salary) | Payee (non-salary) | 15 days from return due date | Quarterly | Late filing fee u/s 234E: ₹200/day (max = TDS amount) |
| Form 16B | Buyer of immovable Property | Seller of Property | 15 days from due date of 26QB | Per Transaction | Penalty u/s 271H up to ₹1 lakh for non-filing |
| Form 27D | TCS Collector | Buyer/Collectee | 15 days from return due date | Quarterly | Extended due date for Q4; TDS certificate issuance follows |
| Section | Nature Of Payment | Threshold (₹) | TDS Rate (Resident) | TDS Rate (NR) | Remarks |
|---|---|---|---|---|---|
| Sec 192 | Salary | Basic exemption | Slab rates | Slab rates | As per tax regime chosen; Form 12BB by employee |
| Sec 193 | Interest on Securities | 5,000 | 10% | - | Listed debentures - nil if Demat |
| Sec 194 | Dividend | 5,000 | 10% | 20% + surcharge | Listed company dividends |
| Sec 194A | Interest other than securities | 50,000 (Sr.Cit.) 40,000 (Banks) |
10% | 30% | 40,000 for non-senior bank interest |
| Sec 194B | Lottery / Crossword winnings | 10,000 | 30% | 30% | Per transaction |
| Sec 194C | Payment to Contractor | 30,000 (single) 1,00,000 (aggregate) |
1% / 2% | 2% | 1% individual/HUF; 2% others |
| Sec 194D | Insurance Commission | 15,000 | 5% | - | |
| Sec 194DA | Life Insurance policy proceeds | 1,00,000 | 5% on profit | - | On maturity or surrender above threshold |
| Sec 194H | Commission / Brokerage | 15,000 | 5% | - | |
| Sec 194I | Rent | 2,40,000 p.a. | 2% / 10% | - | 2% machinery; 10% land/building |
| Sec 194IA | Purchase of Immovable Property | 50,00,000 | 1% | - | Form 26QB; buyer to deduct |
| Sec 194IB | Rent by Individuals/HUF | 50,000 per month | 5% | - | Form 26QC; no TAN required |
| Sec 194J | Professional / Technical Fees | 30,000 | 2% / 10% | - | 2% technical; 10% professional |
| Sec 194Q | Purchase of Goods | 50,00,000 p.a. | 0.1% | - | Buyer's turnover > ₹10 Cr; seller > ₹50L from buyer |
| Sec 194S | VDA / Crypto Asset Transfer | 10,000 / 50,000 | 1% | 1% | 10K if specified person; 50K others |
| Sec 206C | TCS on various items | Varies | 0.1% - 20% | Varies | On sale of goods, foreign remittance, LRS, overseas tours |
