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State-specific compliance

TDS Return — Form 26Q (Quarterly) in Andaman & Nicobar Islands

How TDS Return — Form 26Q (Quarterly) applies to a business operating in Andaman & Nicobar Islands, with the state-level authority, citations and the next deadline.

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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

TDS Return — Form 26Q (Quarterly) as it applies to businesses operating in Andaman & Nicobar Islands. 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 a central regulation that applies uniformly across India, including Andaman & Nicobar Islands. In Andaman & Nicobar Islands, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Andaman & Nicobar Islands.

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

Does TDS Return — Form 26Q (Quarterly) apply to your business in Andaman & Nicobar Islands?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends

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

Related

TDS Return — Form 26Q (Quarterly) in other states