India Tax Due DatesTDS payment and statement due dates
Rule 218 of the Income-tax Rules, 2026 (G.S.R. 198(E) of 20 March 2026, read on 14 November 2026): tax deducted by a non-Government deductor is paid on or before seven days from the end of the month of deduction, and for March deductions by 30 April. Rent, immovable property, contract work, professional fees, commission, brokerage and virtual digital assets get thirty days with a challan-cum-statement in Form 141.
Quarterly TDS statements
| Quarter ended | Statement due | Quarterly payment (special cases only) |
|---|---|---|
| 30 June | 31 July | 7 July |
| 30 September | 31 October | 7 October |
| 31 December | 31 January | 7 January |
| 31 March | 31 May following | 30 April |
Limits of this page
Interest, late fees, TCS statements, holidays and any amendment or extension after 20 March 2026 were not read.
Common questions
When is TDS paid to the government?
Rule 218(2): on or before seven days from the end of the month in which the tax was deducted; for deductions in March, on or before 30 April.
Which payments get thirty days?
Rule 218(3): rent, consideration for transfer of immovable property other than agricultural land, sums for work under a contract, professional fees, commission (other than insurance commission) or brokerage, and consideration for transfer of a virtual digital asset: within thirty days from the end of the month of deduction, with a challan-cum-statement in Form 141.
When are the quarterly TDS statements due?
Quarter ended 30 June: 31 July; 30 September: 31 October; 31 December: 31 January; 31 March: 31 May following.
Is there quarterly payment?
Only in special cases: the Assessing Officer, with the Joint Commissioner’s prior approval, may allow it, by 7 July, 7 October, 7 January and 30 April for the four quarters.
Sources
- Income-tax Rules, 2026 (G.S.R. 198(E), 20 March 2026), Rule 218 and the TDS statement rule with its table, read on 14 November 2026.
Read on 14 November 2026 from the Income-tax Rules, 2026 as gazetted on 20 March 2026. Amendments, notified extensions, holidays, interest and late fees were not read. This site is independent, not connected with the Income Tax Department, and gives information, not tax advice.