TDS-26QhighCBDT (Income Tax)
TDS-26Q — Quarterly TDS Statement — Other than Salaries
Quarterly statement of tax deducted on contractor, professional, rent, interest and commission payments.
- Due
- 31 Jul / 31 Oct / 31 Jan / 31 May
- Frequency
- Quarterly
- If it lapses
- Late filing fee ₹200/day under s.234E, capped at the TDS deducted
- Statutory reference
- Rule 31A, Income-tax Rules 1962
Who has to file it
Every one of these has to hold before TDS-26Q binds an entity:
- TAN registered
- Filed on:
- TRACES / NSDL
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is TDS-26Q due?
- 31 Jul / 31 Oct / 31 Jan / 31 May. It falls due every quarter.
- Who has to file TDS-26Q?
- It applies to TAN registered.
- What is the penalty for filing TDS-26Q late?
- Late filing fee ₹200/day under s.234E, capped at the TDS deducted
- Where is TDS-26Q 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.