FreeComplianceTDS due dates for companies: deposit, returns and certificates
Once a company pays salaries, rent or professional fees above the thresholds, it must deduct TDS, deposit it with the government, file quarterly returns and issue certificates. Each step has its own deadline.
Deposit
| Deducted in | Deposit by |
|---|---|
| April to February | 7th of the following month |
| March | 30 April |
Quarterly returns
| Quarter | Return due |
|---|---|
| April–June | 31 July |
| July–September | 31 October |
| October–December | 31 January |
| January–March | 31 May |
From tax year 2026-27, the returns are Forms 138 (salary) and 140 (other resident payments). See TDS return forms.
Certificates
- Salary certificate (Form 130, formerly Form 16): annually, by 15 June.
- Non-salary certificate (Form 131, formerly Form 16A): quarterly, within 15 days of the return due date.
Costs of delay
- Interest at 1% per month for late deduction and 1.5% per month for late deposit.
- Late fee of ₹200 per day for late returns, up to the TDS amount.
- Penalty for non-filing beyond one year, and disallowance of the expense in the company's own tax computation.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- TDS on salary vs professional fees: employee or consultant?
How TDS differs for salaried employees and professionals or contractors, rates and thresholds, and how to classify payments correctly.
- TDS return forms: 138, 140 and 144 (formerly 24Q, 26Q and 27Q)
The new TDS return forms from 1 April 2026 (138, 140, 144, 143), how they map to 24Q, 26Q, 27Q and 27EQ, and how to file them.
- Company PAN and TAN: how they are issued and used
How a new company gets its PAN and TAN through SPICe+, what each is used for, and what to do if there is a mistake.