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Due Dates TDS Challan Deposit — Monthly (by 7th)

TDS Challan Deposit — Monthly (by 7th)

Income Tax Act 1961

TDS deducted must be deposited by 7th of the following month (except March: 30 April).

Due dates and late fees

FYDue DateLate FeeNote
FY 2024-257th of following month (March: 30 April 2025)s.271C: penalty = TDS amount; s.201(1A): interest 1% (deducted late) or 1.5% p.m. (deposited late)
FY 2025-26Current7th of following month (March: 30 April 2026)s.271C + s.201(1A) interest
FY 2026-277th of following month (March: 30 April 2027)s.271C + s.201(1A)

FY-specific notes

⚠ VERIFY

March TDS: due date for depositing TDS deducted in March is 30 April (not 7 April). Confirm via Rule 30 of IT Rules 1962.

Late fee calculator

Calculate the related statutory fee for this obligation.

Section 271C — Penalty for Failure to Deduct or Pay TDS