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Central regulation

TDS Return — Form 26Q (Quarterly)

Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q quarterly disclosing TDS on non-salary payments to residents.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q quarterly disclosing TDS on non-salary payments to residents.

  • SourceIncome-tax Act, 1961 — Section 200(3) read with Rule 31A · Section 200(3); Rule 31A
    incometax.gov.in

What it means in practice

TDS Return — Form 26Q (Quarterly) is administered by Income Tax Department / CBDT. The obligation is grounded in Income-tax Act, 1961 — Section 200(3) read with Rule 31A (Section 200(3); Rule 31A).

Q1: 31 Jul, Q2: 31 Oct, Q3: 31 Jan, Q4: 31 May. Form 24Q is the parallel salary-TDS return.

  • SourceIncome-tax Act, 1961 — Section 200(3) read with Rule 31A · Section 200(3); Rule 31A
    incometax.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • deducts_tds=true

Deadlines and penalty

Cadence
Quarterly · Recurring
Next due
Due soon Next due 31 Oct 2026 (in 20 days)
Penalty for default
Late filing: Rs 200/day (Sec 234E) capped at TDS amount; non-filing penalty Rs 10,000-1,00,000 (Sec 271H).

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceIncome-tax Act, 1961 — Section 200(3) read with Rule 31A · Section 200(3); Rule 31A
    incometax.gov.in

TDS Return — Form 26Q (Quarterly) by state