Compliance GuideTDS Return 26Q
INCOME-TAX · quarterly

TDS Return 26Q: TDS Return — Non-Salary Payments

File your TDS return for vendor payments

DUE DATE
31 July, 31 October, 31 January, 31 May
FILED WITH
Income Tax Portal
HANDLED BY
Chartered Accountant
EST. COST
₹1,500 – ₹3,000

What is TDS Return 26Q?

If your company or LLP makes payments to vendors, contractors, or service providers above certain thresholds, you must deduct tax at source (TDS) and deposit it with the government. The quarterly return (Form 26Q) reports all these deductions. Due dates: Q1 July 31, Q2 October 31, Q3 January 31, Q4 May 31.

Penalty for missing TDS Return 26Q

₹200 per day of delay, capped at the TDS amount. Plus 1.5% per month interest if TDS not deposited.

Source: Income Tax Act 1961, ss.194C, 194J

Pending CA review

Documents required

Details of all vendor payments above thresholdTDS challan receiptsPAN of all vendors

Applies to:

private limitedopcllp

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