Q4 TDS Return Filing Deadline (Form 24Q, 26Q, 27Q)

Under Section 200(3) of the Income Tax Act, any person or entity that deducts Tax Deducted at Source (TDS) must file a quarterly statement detailing the deductions. The due date to file the final TDS return for the Fourth Quarter (January to March) of FY 2026-27 is May 31, 2027\. (Note: Unlike Q1, Q2, and Q3 which give a 31-day window, Q4 gives a 61-day window for filing).

Important Considerations:

1. Relevant Forms: You must file Form 24Q for TDS on salaries, Form 26Q for TDS on non-salary payments (like professional fees, rent, or contracts to residents), and Form 27Q for payments made to non-residents. 2. Crucial for Form 16/16A Generation: The Q4 return is particularly critical because the Income Tax Department uses this consolidated final data to generate Part A of Form 16 (for salary) and Form 16A (for non-salary). These certificates must legally be issued to employees and vendors by June 15th. Any delay in filing the Q4 TDS return creates a domino effect, delaying your deductees' ability to file their own Income Tax Returns. 3. Penalties for Delay (Section 234E): Failing to file the TDS return by the May 31st deadline attracts a strict late fee of ₹200 per day of delay. This penalty will continue to accrue until the return is filed, subject to a maximum limit equal to the total TDS amount deducted.