# 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. > 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. Source: Income-tax Act, 1961 — Section 200(3) read with Rule 31A, Section 200(3); Rule 31A (https://www.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. Source: Income-tax Act, 1961 — Section 200(3) read with Rule 31A, Section 200(3); Rule 31A (https://www.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: Next due 31 Oct 2026 (in 20 days) [Due soon] - 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 - Income-tax Act, 1961 — Section 200(3) read with Rule 31A, Section 200(3); Rule 31A: https://www.incometax.gov.in/ ## TDS Return — Form 26Q (Quarterly) by state - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/tds-return-26q/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/tds-return-26q/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/tds-return-26q/assam) - [Bihar](https://luckpanda.app/compliance/glossary/tds-return-26q/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/tds-return-26q/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/tds-return-26q/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/tds-return-26q/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/tds-return-26q/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/tds-return-26q/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/tds-return-26q/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/tds-return-26q/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/tds-return-26q/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/tds-return-26q/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/tds-return-26q/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/tds-return-26q/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/tds-return-26q/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/tds-return-26q/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/tds-return-26q/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/tds-return-26q/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/tds-return-26q/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/tds-return-26q/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/tds-return-26q/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/tds-return-26q/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/tds-return-26q/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/tds-return-26q/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/tds-return-26q/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/tds-return-26q/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/tds-return-26q/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/tds-return-26q/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/tds-return-26q/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/tds-return-26q/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/tds-return-26q/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/tds-return-26q/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/tds-return-26q/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/tds-return-26q/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/tds-return-26q/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22TDS%20Return%20%E2%80%94%20Form%2026Q%20(Quarterly)%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/tds-return-26q) is part of LuckPanda's public compliance reference for Indian businesses: one compliance rule with its applicability, next due date and official citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22TDS%20Return%20%E2%80%94%20Form%2026Q%20(Quarterly)%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).