TDS compliance has two separate clocks: depositing the tax you deducted, and filing the quarterly statement. Missing either carries its own consequences. This note sets out the dates for FY 2026-27 (1 April 2026 to 31 March 2027) in one place.
1. Monthly deposit dates
Tax deducted in a month is generally deposited by the 7th of the following month. March is the exception: tax deducted in March is due by 30 April.
| Month of deduction | Deposit due |
|---|---|
| April 2026 | 7 May 2026 |
| May 2026 | 7 June 2026 |
| June 2026 | 7 July 2026 |
| July 2026 | 7 August 2026 |
| August 2026 | 7 September 2026 |
| September 2026 | 7 October 2026 |
| October 2026 | 7 November 2026 |
| November 2026 | 7 December 2026 |
| December 2026 | 7 January 2027 |
| January 2027 | 7 February 2027 |
| February 2027 | 7 March 2027 |
| March 2027 | 30 April 2027 |
Government deductors follow a different rule for March (7 April) and for payments without a challan. Property purchases by individuals use a separate challan-cum-statement route within 30 days from the end of the month of deduction.
2. Quarterly statement dates
| Quarter | Period | Statement due |
|---|---|---|
| Q1 | April to June 2026 | 31 July 2026 |
| Q2 | July to September 2026 | 31 October 2026 |
| Q3 | October to December 2026 | 31 January 2027 |
| Q4 | January to March 2027 | 31 May 2027 |
Deposit and filing are independent obligations. A timely deposit does not excuse a late statement, and the reverse is also true.
3. Certificates
Form 16 for salaried employees is due by 15 June 2027, generated after the Q4 statement is processed. Certificates for non-salary deductions follow the statement dates.
4. A note on the changing calendar
One compliance publication reports that the filing dates for quarterly statements under the 2025 Act have been revised under the Income-tax Rules, 2026, while most other sources still show the dates above. Before you fix your internal calendar, confirm the current dates on the income tax portal.
5. Calendar discipline in practice
| Practice | Why it helps |
|---|---|
| Set the internal deposit target at the 3rd to 5th | Leaves room for challan errors and bank cut-offs |
| Reconcile deductions to the ledger before the 7th | Prevents short deposits |
| Reconcile the statement to deductee data before filing | Catches missing deductee PANs |
| Treat March separately | The 30 April date is easy to confuse with the 7th |
Conclusion
The calendar itself is simple: the 7th for deposits, quarter-end plus one month for statements, with March and Q4 as the exceptions. Most defaults come from a missed exception or an unreconciled ledger, not from the rules being unclear.
The author, N. Sudheer, M.Com., FCS, LL.B., Partner, A2 Consultants, Hyderabad. The views are personal and for general information only.
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