# TDS Return — Form 26Q (Quarterly) in Himachal Pradesh How TDS Return — Form 26Q (Quarterly) applies to a business operating in Himachal Pradesh, with the state-level authority, citations and the next deadline. > 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 Himachal Pradesh. 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 a central regulation that applies uniformly across India, including Himachal Pradesh. In Himachal Pradesh, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Himachal Pradesh. 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/) ## Does TDS Return — Form 26Q (Quarterly) apply to your business in Himachal Pradesh? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | ## 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/ ## Related - [TDS Return — Form 26Q (Quarterly): the national page](https://luckpanda.app/compliance/glossary/tds-return-26q): Every deductor (employer, contractor payer, rent payer above threshold, professional fee payer) must file Form 26Q… - [Food processing in Himachal Pradesh](https://luckpanda.app/compliance/business/food-processing/himachal-pradesh) - [Textile weaving in Himachal Pradesh](https://luckpanda.app/compliance/business/textile-weaving/himachal-pradesh) - [Garment manufacturing in Himachal Pradesh](https://luckpanda.app/compliance/business/garment-manufacturing/himachal-pradesh) - [E-commerce seller in Himachal Pradesh](https://luckpanda.app/compliance/business/ecommerce-seller/himachal-pradesh) ## TDS Return — Form 26Q (Quarterly) in other states - [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) - [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)%20in%20Himachal%20Pradesh%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/himachal-pradesh) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. 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)%20in%20Himachal%20Pradesh%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).