Mitali
Many taxpayers wanted to know if there is any extension for the return filing due date.
Yes, there has been an extension made by the IT Department, but not for regular Income Tax Return filers, this is for TCS compliance under the new form series.
Before filing, you must check the revised due date notified by the Income Tax Department.
New TCS Return Filing Deadlines
From Financial Year 2026-27, the deadline to file TCS (tax collected at source) returns has changed under the new Income Tax Act 2025.
If you think that you have missed the deadline and will face interest or penalties, you must check the revised deadlines first, as you still have time to file your quarterly return.
Revised Due Dates
| Quarter | Earlier | Now |
| First (Apr–Jun) | 15 July 2026 | 31 July 2026 |
| Second (Jul–Sep) | 15 October 2026 | 31 October 2026 |
| Third (Oct–Dec) | 15 January 2026 | 31 January 2026 |
| Fourth (Jan–Mar) | 15 May 2026 | 31 May 2026 |
New TCS Return Form and Certificate For FY 2026-27
| Particulars | Old form (up to 31 Mar 2026) | New form (from 1 Apr 2026) |
| TCS Quarterly Statement | Form 27EQ | Form 143 |
| TCS certificate | Form 27D | Form 133 |
Explore More in Detail: TCS Rate and Consequences of Delay in Filing TCS Returns
Why IT Department Revised the TCS Due Date?
The deadline has been changed because the Income-tax Act, 2025 and Income-tax Rules, 2026 introduced a new compliance framework.
The IT Department revised the TCS return due date to simplify compliance by giving TDS and TCS returns the same quarterly filing timelines under the Income-tax Act, 2025, which is now due on 31 July for the 1st quarter under the new Income-tax Rules, 2026.
Know About Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
CAclubindia
