The due dates for filing TDS (Tax Deducted at Source) quarterly returns in India are as follows:
TDS Quarterly Return Due Dates:
Quarter 1 (April to June):
- Due Date: 31st July
Quarter 2 (July to September):
- Due Date: 31st October
Quarter 3 (October to December):
- Due Date: 31st January
Quarter 4 (January to March):
- Due Date: 31st May
Note:
These due dates apply to both government and non-government deductors.
Entities deducting TDS need to file their TDS returns within the specified due dates to avoid penalties and late fees.
The due dates mentioned are for regular quarterly TDS returns, and different forms such as 24Q, 26Q, 27Q, and 27EQ are used for filing TDS returns based on the nature of deductees and transactions.
The due dates may be subject to change, and it’s advisable to check for any updates or notifications from the Income Tax Department.
To ensure compliance with the latest TDS return filing due dates and regulations, taxpayers should refer to official notifications or consult with tax professionals.