# Due Dates – Deposit of TDS/TCS and Filing of Statements

## 1. Due Date for Deposit/Payment of TDS & TCS

Month of Deduction/Collection	TDS Deposit Due Date	TCS Deposit Due Date
April to February	7th of the next month	7th of the next month
March	30th April of next F.Y.	7th April of next F.Y.

Key point: For the month of March, TDS deposit window is longer (till 30th April), but TCS for March must still be deposited by 7th April.

## 2. Due Dates for Filing TDS/TCS Quarterly Returns (Statements)

Quarter Ended	TDS Return Due Date	TCS Return Due Date
30th June (Q1)	31st July	15th July
30th September (Q2)	31st October	15th October
31st December (Q3)	31st January	15th January
31st March (Q4)	31st May	15th May

Observation: TCS returns are due earlier (15th of the month) than TDS returns (end of the month).

## 3. Late Filing Fee – Section 234E

Fee: ₹200 per day during which the default continues.
Cap: Cannot exceed the amount of TDS/TCS deductible/collectible.
Applies if TDS/TCS return is filed after the due date.

## 4. Penalty – Section 271H

When attracted: TDS/TCS statement filed after 1 year from the prescribed due date, OR incorrect information furnished.
Penalty: Minimum ₹10,000, Maximum ₹1,00,000.
Penalty u/s 271H is in addition to fee u/s 234E.

## Quick Recall Chart

```

DEPOSIT: Apr–Feb → 7th of next month

March → TDS 30 Apr | TCS 7 Apr

RETURN: TDS → 31st of next month (Q4 = 31 May)

TCS → 15th of next month (Q4 = 15 May)

LATE FEE 234E: ₹200/day (capped at TDS amount)

PENALTY 271H : ₹10,000 to ₹1,00,000 (after 1 yr or wrong info)

```

Worked example

### Example 1

Example 1 – Deposit due date:

TDS of ₹50,000 deducted on a contract bill on 15 November 2025. Due date for deposit = 7 December 2025.

### Example 2

Example 2 – March deduction:

TDS of ₹2,00,000 on rent deducted on 28 March 2026.

TDS Deposit due date = 30 April 2026.
If it were TCS of ₹2,00,000 on 28 March 2026, deposit due date = 7 April 2026.

### Example 3

Example 3 – Late filing fee:

Mr. X filed TDS return for Q2 (ended 30 Sept 2025) on 20 November 2025 instead of 31 October 2025. Delay = 20 days.

Late fee u/s 234E = 20 × ₹200 = ₹4,000 (subject to maximum of TDS deductible).

### Example 4

Example 4 – Penalty for delay beyond 1 year:

A company filed Q1 TDS return (due 31 July 2024) on 15 August 2025 (>1 year late). Apart from ₹200/day fee u/s 234E, penalty u/s 271H of minimum ₹10,000 (up to ₹1,00,000) is leviable.

⚠️ Common exam mistakes

Treating TCS March deposit as having a 30th April due date – it is actually 7th April.
Applying TDS return due date (end of month) to TCS – TCS returns are due on 15th.
Forgetting the ₹200/day cap at total TDS amount under Section 234E.
Believing Section 271H penalty applies for ANY late filing – it applies only if delay > 1 year or incorrect particulars.
Computing late fee by counting only working days – Section 234E counts every day of default.

Reference: 234E, 271H, 200(3), 206C(3)

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Due Dates for Payment of TDS/TCS and Filing of Returns

Worked example

⚠️ Common exam mistakes