Due Dates TDS Challan Deposit — Monthly (by 7th)
TDS Challan Deposit — Monthly (by 7th)
Income-tax Act 2025 (from tax year 2026-27) and Income Tax Act 1961 (tax years before 1 Apr 2026, s.536(2) ITA 2025)
TDS deducted must be deposited by 7th of the following month (except March: 30 April).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 7th of following month (March: 30 April 2025) | s.448, Income-tax Act 2025 (earlier s.271C, Income Tax Act 1961) — penalty = TDS amount; s.398(3)(a), Income-tax Act 2025 (earlier s.201(1A), Income Tax Act 1961) — interest 1% (deducted late) / 1.5% p.m. (deposited late) | — |
| FY 2025-26Current | 7th of following month (March: 30 April 2026) | s.448, Income-tax Act 2025 (earlier s.271C, Income Tax Act 1961) + s.398(3)(a), Income-tax Act 2025 (earlier s.201(1A), Income Tax Act 1961) interest | — |
| FY 2026-27 | 7th of following month (March: 30 April 2027) | s.448, Income-tax Act 2025 (earlier s.271C, Income Tax Act 1961) + s.398(3)(a), Income-tax Act 2025 (earlier s.201(1A), Income Tax Act 1961) | — |
FY-specific notes
CA review
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 →