TDS and TCS Compliance Calendar FY 2026-27: Due Dates

Note for Form 141: The due date for Form 141 is not fixed for every month. It is generally required to be filed within 30 days from the end of the month in which deduction is made. Businesses should check the applicable due date based on their transaction.

TDS and TCS Compliance Calendar FY 2026-27

Notes:

• TDS and TCS for April 2026 to February 2027 are generally deposited by the 7th of the succeeding month.
• TDS and TCS for March 2027 have a separate deposit due date of 30 April 2027.
• Form 138 is used for quarterly salary TDS statements.
• Form 140 is used for quarterly TDS statements for resident payments other than salary.
• Form 144 is used for quarterly TDS statements relating to payments to non-residents.
• Form 143 is used for quarterly TCS statements.
• Form 131 is the non-salary TDS certificate and is issued quarterly, generally within 15 days from the due date of the corresponding quarterly TDS statement.
• Form 133 is the TCS certificate and is issued quarterly.
• Form 130 is the annual salary TDS certificate for the relevant tax year.
• TDS/TCS statements, certificates and tax deposits should reconcile with the books of account and underlying payment or collection records.

TDS and TCS Compliance Calendar FY 2026-27: Late fee, Interest and Penalties

Notes:

• Interest and late filing fee are different: interest relates primarily to delay in deduction/collection or payment of tax, whereas the ₹200-per-day fee applies to delay in filing the prescribed TDS/TCS statement.
• Part of a month counts as a full month when calculating interest at 1% or 1.5%.
• The ₹200 per day late fee cannot exceed the amount of TDS/TCS deductible or collectible for the relevant statement.
• The ₹10,000–₹1,00,000 penalty is not automatic in every delayed filing case. Section 461(2) specifically protects qualifying delayed statements where tax, fee and interest are paid and the statement is filed within one month of the prescribed deadline.
• For FY / Tax Year 2026-27, use the Income-tax Act, 2025 section numbers. The Department confirms that the new Act governs TDS obligations triggered on or after 1 April 2026.
• For Form 130, Form 131 and Form 133 certificate delays, I would not add a ₹500-per-day penalty blindly from old Section 272A(2)(g). That provision belongs to the 1961 Act. For a FY 2026-27 calendar, the consequence should be stated only after mapping the certificate-default provision under the 2025 Act. The Department itself confirms that ₹500/day under old Section 272A applies to certificate defaults relating to FY 2025-26.

Managing TDS and TCS compliance Doesn’t Have to Be Stressful

Ebizfiling understands that TDS and TCS compliance may seem manageable initially, but missed due dates, incorrect challans, return mismatches, or notices can quickly create unnecessary complications. With the new compliance structure under the Income Tax Act, 2025, businesses also need to stay updated with revised forms and filing requirements.

That’s where Ebizfiling can help. From monthly TDS and TCS deposits and filing of Forms 138, 140, 141, 143, and 144 to challan reconciliation, correction statements, issuance of Forms 130 and 131, and notice handling support, we help businesses manage compliances smoothly and avoid last-minute issues.

Every business has different compliance requirements. If you are looking for reliable support for online TDS return filing, Ebizfiling offers customized compliance solutions designed to suit your business needs.

Conclusion

When you’re running a business, TDS and TCS compliance calendar FY 2026-27 can easily feel like just another routine task. But even a small miss; a delayed deposit, a filing error, or a mismatch can end up costing more than expected through late fees, interest, or notices.

That’s why it really matters to get these compliances done from the right place and with the right support. At Ebizfiling, we’ve seen how timely and accurate compliance helps businesses avoid unnecessary losses and stay focused on what matters most – the business itself.

Stay compliant and avoid last-minute penalties with our detailed Compliance Calendars for FY 2026-27. Whether it is GST filing, TDS & TCS due dates, ROC compliances, Income Tax filings, or PF & ESI deadlines, keeping track of every due date is important for smooth business operations. Explore our complete guide on Compliance Calendar FY2026-27  to stay updated with all major statutory and regulatory compliances in one place.

Suggested Reads:

LLP compliance calendar FY 2026-27

OPC compliance calendar FY 2026-27

GST compliance calendar FY 2026-27

PF and ESI compliance calendar FY 2026-27

Company compliance calendar FY 2026-27

Section 397 of the Income Tax Act

TDS on Income from Units of Offshore Funds

Frequently Asked Questions