Due Dates TDS Return Form 26Q / 24Q — Q1 (Apr–Jun)
TDS Return Form 26Q / 24Q — Q1 (Apr–Jun)
Income Tax Act 1961
Quarterly TDS return for Q1 (April–June). Due 31 July. Includes Form 24Q (salary) and 26Q (non-salary).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 July 2024 | s.234E: ₹200/day; max = TDS amount for the quarter | — |
| FY 2025-26Current | 31 July 2025 | s.234E: ₹200/day; max = TDS amount | — |
| FY 2026-27 | 31 July 2026 | s.234E: ₹200/day | — |
FY-specific notes
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234E — Late Fee for TDS/TCS Return →