TCS-27EQmediumCBDT (Income Tax)
TCS-27EQ — Quarterly TCS Statement
Quarterly statement of tax collected at source, filed by the 15th of the month following each quarter (15 May for Q4).
- Due
- 15 Jul / 15 Oct / 15 Jan / 15 May
- Frequency
- Quarterly
- If it lapses
- Late filing fee ₹200/day under s.234E
- Statutory reference
- Rule 31AA, Income-tax Rules 1962
Who has to file it
Every one of these has to hold before TCS-27EQ binds an entity:
- TAN registered
- turnover of ₹10.00 Cr or more
- Filed on:
- TRACES / NSDL
- Usually owned by:
- Accountant
- Typical effort:
- 2 hours
Common questions
- When is TCS-27EQ due?
- 15 Jul / 15 Oct / 15 Jan / 15 May. It falls due every quarter.
- Who has to file TCS-27EQ?
- It applies to TAN registered and turnover of ₹10.00 Cr or more.
- What is the penalty for filing TCS-27EQ late?
- Late filing fee ₹200/day under s.234E
- Where is TCS-27EQ filed?
- TRACES / NSDL.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.