Which form applies
The form follows the nature of the payment and the residential status of the recipient, not the size of the payment.
| Form | Covers |
|---|---|
| 24Q | Tax deducted from salary |
| 26Q | Tax deducted on payments to residents other than salary |
| 27Q | Tax deducted on payments to non-residents |
| 27EQ | Tax collected at source |
Quarterly return due dates
| Quarter | Period | Return due |
|---|---|---|
| Q1 | April to June | 31 July |
| Q2 | July to September | 31 October |
| Q3 | October to December | 31 January |
| Q4 | January to March | 31 May |
Payment and certificate dates
| Item | Due date |
|---|---|
| Deposit of tax deducted, April to February | 7th of the following month |
| Deposit of tax deducted in March | 30 April |
| Form 16 to employees | 15 June following the financial year |
| Form 16A to other deductees | Quarterly, within the period prescribed after the return due date |
What a default costs
The consequences stack rather than replace one another: interest under Section 201(1A) for late deduction or late deposit, a fee of ₹200 for each day a return is late under Section 234E capped at the tax deducted, and a penalty under Section 271H where a return is not filed or carries incorrect information. Late deduction can also lead to the expense being disallowed, which turns a compliance slip into additional tax on income.
Dates can be extended
The Central Board of Direct Taxes extends these dates from time to time for a particular quarter or category. Confirm the applicable date for the quarter before filing rather than working from this table alone.
Check before you rely on this
Rates, limits and dates change by notification, and some are extended part-way through a year. This table is a summary for general information, not a statement of the law for your case. Confirm the current position from the official source below, or ask us.
Income Tax Department