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Due dates for filing of TDS/TCS returns
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Due dates for filing of TDS/TCS returns are as below:
[Subject to Extension by the CBDT for specific quarters of a particular FY]
| Quarter |
Form Nos. 24Q & 26Q |
Form No. 27Q |
Form No. 27EQ |
April to June |
15 July |
15 July |
15 July |
July to September |
15 October |
15 October |
15 October |
October to December |
15 January |
15 January |
15 January |
January to March |
15 May |
15 May |
15 May |
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Late filing consequences
Fees for delay in furnishing the statements: (refer section 234E of Income Tax Act)
Effective from 1st July 2012, any delay in furnishing the eTDS statement will result in a mandatory fees of Rs. 200 per day, the total fees should not exceed the total amount of TDS made for the quarter. The late filing fee should be paid before filing such delayed eTDS statement.
Penalty for failure to furnish statements and furnishing incorrect statements: (refer section 271H of Income Tax Act)
Failure to file eTDS statement delaying more than an year or furnishing incorrect details in the statement filed like PAN, Challan and TDS Amount etc, will result in a penalty ranging from Rs. 10,000 to one lac. |
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