Quick answer: The tds return due date for Q3 of tax year 2026-27 is 31 January 2027. Q3 covers October to December 2026. That date is a Sunday, and no extension has been announced as of 13 November 2026. File by Friday 29 January 2027 to stay safe.
If you deducted TDS between October and December 2026, the quarterly statement is your next deadline. This guide covers the Q3 due date, which form to file, the Sunday question, the late fee and penalty if you miss it, and the filing steps.
What is a TDS return?
TDS means tax deducted at source. When you make certain payments, you cut a small part as tax and send it to the government. Salary, rent, professional fees and contractor bills are common examples.
The person who deducts is called the deductor. The person from whose payment the tax is cut is the deductee. You need a TAN (Tax Deduction and Collection Account Number) to deduct TDS.
Every quarter, you file a statement. This statement is the TDS return. It lists each deductee, their PAN, the payment amount, the tax you cut, and the challan details.
Do not mix up two things. Depositing TDS is a monthly job. Filing the return is a quarterly job. You must do both. Depositing on time does not remove the need to file the quarterly statement.
When is the Q3 TDS return due?
The tds return due date for Q3 is 31 January 2027. Q3 covers October, November and December 2026.
Here is the full-year calendar for tax year 2026-27.
| Quarter | Period covered | TDS statement due date |
|---|---|---|
| Q1 | April – June 2026 | 31 July 2026 |
| Q2 | July – September 2026 | 31 October 2026 |
| Q3 | October – December 2026 | 31 January 2027 |
| Q4 | January – March 2027 | 31 May 2027 |
All four statements — salary, resident non-salary, non-resident and TCS — share the same due date in each quarter. There is no staggering between the forms.
Which form should you file?
The Income-tax Act, 2025 applies from 1 April 2026. The form numbers changed with it. Many deductors still type the old numbers out of habit.
| What you paid | Old form | New form (from 1 April 2026) |
|---|---|---|
| Salary to employees | 24Q | Form 138 |
| Non-salary payments to residents | 26Q | Form 140 |
| Payments to non-residents | 27Q | Form 144 |
For Q3 of 2026-27, use the new numbers. The old numbers no longer apply.
Pick your form by looking at the payment, not at the deductee’s name. One employer may need two forms: Form 138 for the payroll and Form 140 for a freelance consultant who lives in India. If you paid a foreign consultant, that goes in Form 144.
What changed in 2026-27, and what stayed the same?
Three things changed. The form numbers changed — 24Q, 26Q and 27Q became Forms 138, 140 and 144. The TCS dates changed — the TCS statement now follows the same calendar as TDS instead of its old 15th-of-the-month dates. And the correction window changed — from 1 April 2026 a correction statement is accepted only within two years from the end of the tax year in which the original statement was due.
What stayed the same: the due dates themselves (31 July, 31 October, 31 January, 31 May), the Rs 200-per-day late fee, and the monthly deposit cycle. The quarterly rhythm is exactly what it was under the old Act.
Does the due date move because 31 January 2027 is a Sunday?
No. This is the most common wrong assumption.
The Income-tax Rules, 2026 do not shift a due date that lands on a Sunday. Only a CBDT notification can move such a date. As of 13 November 2026, no extension has been announced. The CBDT circular of 28 September 2026 (Circular No. 07/2026) extended only tax-audit reports and the related ITRs — it did not touch TDS deadlines.
So treat 31 January 2027 as a hard deadline. Aim to finish by Friday 29 January 2027. The last week of January is busy on the portal. Uploading early also gives you time to fix errors if the file is rejected.
What changed for TCS?
TCS is tax collected at source. It is the same idea, but the seller collects it from the buyer.
The TCS statement is now Form 143. Earlier it was Form 27EQ.
The due dates also changed. TCS now follows the same calendar as TDS:
- 31 July
- 31 October
- 31 January
- 31 May
The old TCS dates of 15 July, 15 October, 15 January and 15 May are gone. If your business collects TCS, your Q3 statement is also due on 31 January 2027.
When must you deposit the TDS?
Deposit runs on a monthly cycle. The tds return due date is separate.
| TDS deducted in | Deposit by |
|---|---|
| October 2026 | 7 November 2026 |
| November 2026 | 7 December 2026 |
| December 2026 | 7 January 2027 |
| March 2027 | 30 April 2027 |
Use Challan 281 for the deposit. Most months the cut-off is the 7th of the next month. March is the exception, with 30 April as the cut-off.
How do you file a TDS return online?
Step 1 — Keep your TAN ready
A deductor needs a TAN. Check that your TAN is active and linked to the right Assessing Officer.
Step 2 — Collect your data
Pull together the deductee list, PANs, payment amounts, tax deducted, and challan numbers from Challan 281. Match the challans against your deposit records.
Step 3 — Prepare the statement in the RPU
The Return Preparation Utility (RPU) is the free software for building the statement. Enter your TAN, the quarter, the form type and the challan details. Then add the deductee rows.
Step 4 — Validate with the FVU
Run the file through the File Validation Utility (FVU). The FVU checks for gaps and format errors. Fix every error before you move on. A file that fails validation will not upload.
Step 5 — Upload the statement
Upload the validated file on the e-filing portal at incometax.gov.in, or on tdscpc.gov.in (TRACES). Either route works.
Step 6 — Verify with DSC or EVC
An upload is not a filing. Verify it with a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). Unverified statements do not count as filed.
Step 7 — Check the status
After processing, a provisional receipt is generated. Later the statement is processed and defaults, if any, are shown. Check the status on TRACES.
What happens if you miss the tds return due date?
Three separate costs can apply. They are not the same thing.
Late fee
Under Section 427 of the Income-tax Act, 2025 (old Section 234E), the late fee is Rs 200 per day. It keeps running until the statement is filed. It is capped at the total TDS amount in that statement.
You must pay the late fee before you file the delayed statement.
Worked example. Suppose the TDS in your Q3 statement is Rs 50,000 and you file 10 days late.
- Rs 200 × 10 days = Rs 2,000
- Cap = Rs 50,000
- Fee payable = Rs 2,000
The cap only bites in a long delay. If the same Rs 50,000 statement were 300 days late, the fee would hit the Rs 50,000 ceiling and stop there.
Penalty
Under Section 461 of the Income-tax Act, 2025 (old Section 271H), the penalty is Rs 10,000 to Rs 1,00,000. It applies for failure to file, or for filing incorrect information.
There is a relief window. No penalty applies if you pay the tax, the interest and the late fee, and file the statement within one month of the due date. For Q3, that means filing and paying in full by 28 February 2027. Do not rely on this. The late fee still applies.
If you missed the Q2 deadline, our missed Q2 TDS return guide walks through the same fee, interest and penalty rules with a Q2 example.
Interest
If you deducted late or deposited late, interest applies under Section 201(1A) of the 1961 Act:
- 1% per month for late deduction
- 1.5% per month for late deposit
Interest is charged on the tax amount, not on the statement. A late deposit also delays the TDS credit reaching your deductees, which is why they may ask you about it before they file their returns.
When do you issue TDS certificates after filing?
Certificates come after the statement is processed. They can only be generated on TRACES, so a late statement means late certificates for your deductees.
| Certificate | Earlier form | Covers | Due date for Q3 |
|---|---|---|---|
| Form 131 | Form 16A | Non-salary payments | 15 February 2027 |
| Form 130 | Form 16 | Salary | 15 June 2027 (annual) |
Form 130 for salary is an annual certificate, not a quarterly one. Our Form 131 guide explains the certificate side in detail, including the TRACES download steps.
What about corrections?
From 1 April 2026, a correction statement is accepted only within two years from the end of the tax year in which the original statement was due. For Q3 of 2026-27, the tax year ends 31 March 2027, so corrections to the Q3 statement can be filed until 31 March 2029. Do not sit on errors — a wrong PAN or a missing challan blocks the deductee’s credit until it is fixed.
Common mistakes to avoid
- Using old form numbers. Q3 of 2026-27 uses Form 138, 140 or 144.
- Assuming a Sunday gives an extra day. It does not. Plan for 29 January 2027.
- Filing the delayed statement without paying the late fee. The fee must be paid first.
- Missing the one-month penalty relief window. After that, Section 461 penalty can apply.
- Using the old TCS dates. Form 143 is due 31 January, not 15 January.
- Forgetting the March deposit date. It is 30 April 2027, not 7 April.
- Uploading without validating. An unvalidated file will be rejected.
- Uploading without verifying. DSC or EVC verification is what makes the filing complete.
- Promising certificates too early. Wait for the statement to be processed on TRACES.
Frequently asked questions
What is the last date to file TDS return for Q3?
The last date is 31 January 2027. Q3 covers October to December 2026. That day is a Sunday and no extension has been announced, so file by Friday 29 January 2027.
What happens if the TDS return is not filed on time?
A late fee of Rs 200 per day applies under Section 427, capped at the total TDS in that statement. A penalty of Rs 10,000 to Rs 1,00,000 may apply under Section 461. Interest can also apply if the tax was deducted or deposited late.
What is the late fee for a TDS return?
It is Rs 200 per day until the statement is filed. The total cannot exceed the TDS amount in that statement. You must pay it before filing the delayed statement.
Can I file a TDS return after the due date?
Yes. You can file a delayed statement. Pay the late fee first, then upload the statement. Filing within one month of the due date, with tax, interest and late fee paid, avoids the Section 461 penalty.
What is the due date for the TCS return (Form 143)?
Form 143 follows the same calendar as TDS: 31 July, 31 October, 31 January and 31 May. So the Q3 TCS statement is due 31 January 2027. The old dates of 15 July, 15 October, 15 January and 15 May no longer apply.
How do I file a TDS return online?
Prepare the statement in the RPU, validate it with the FVU, then upload it on incometax.gov.in or tdscpc.gov.in. Finish by verifying with a DSC or EVC. Check the processing status on TRACES afterwards.
What if 31 January falls on a Sunday?
The due date does not move. The Income-tax Rules, 2026 do not shift a Sunday due date. Only a CBDT notification can change it, and none has been issued as of 13 November 2026. File early instead.
Official sources
- Income Tax e-Filing Portal — https://www.incometax.gov.in
- TRACES (TDS Reconciliation Analysis and Correction Enabling System) — https://www.tdscpc.gov.in
- Income Tax Department (CBDT) — https://incometaxindia.gov.in
Related reading on eircicai: our Q2 TDS return due date guide covers the 31 October statement deadline and the new form numbers, and our ITR filing AY 2027-28 guide explains the return dates that follow once the TDS year is done.
Reviewed by Asuthod Rathod, CA. Last updated: 13 November 2026.
Disclaimer: This article is for general information only and is not professional tax advice. Tax rules change by notification, and due dates should be checked against the latest CBDT announcements before you act. For your specific case, please consult a qualified chartered accountant.
Editorial byline for eircicai income tax guides — covering the Income Tax Act, 2025, section renumbering, regime comparison, and deductions. Content is reviewed by Asuthod Rathod, CA.