Due Dates TCS Return Form 27EQ — Q3 (Oct–Dec)
TCS Return Form 27EQ — Q3 (Oct–Dec)
Income-tax Act 2025 s.394 (from tax year 2026-27; earlier s.206C, Income Tax Act 1961 for tax years before 1 Apr 2026)
Quarterly TCS return for October to December. Due 15 January.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 15 January | s.234E: ₹200/day | Q3 filing. |
| FY 2025-26Current | 15 January | s.234E: ₹200/day | Q3 filing. |
| FY 2026-27 | 15 January | ₹200/day — s.427, Income-tax Act 2025 (earlier s.234E, Income Tax Act 1961) | Q3 filing. |
FY-specific notes
FY 2024-25: Q3 filing.
FY 2025-26: Q3 filing.
FY 2026-27: Q3 filing.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234E — Late Fee for TDS/TCS Return →