State-specific compliance

TDS Return — Form 26Q (Quarterly) in Odisha

How TDS Return — Form 26Q (Quarterly) applies to a business operating in Odisha, 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 Odisha. 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 Odisha. In Odisha, the day-to-day administering authority and the office where filings are submitted will be the jurisdictional Income-tax officer in Odisha.

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 Odisha?

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: 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