Due Dates TDS Return Form 26Q / 24Q — Q4 (Jan–Mar)
TDS Return Form 26Q / 24Q — Q4 (Jan–Mar)
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)
Quarterly TDS return for Q4 (January–March). Due 31 May (not 30 April for Q4).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 May 2025 | s.234E: ₹200/day | — |
| FY 2025-26Current | 31 May 2026 | s.234E: ₹200/day | — |
| FY 2026-27 | 31 May 2027 | ₹200/day — s.427, Income-tax Act 2025 (earlier s.234E, Income Tax Act 1961) | — |
FY-specific notes
CA review
Q4 TDS return due date is 31 May (not 30 April) — this is a common mistake. Verify on TRACES for any notification-based extension.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 234E — Late Fee for TDS/TCS Return →