What are the TDS return due dates?

31 July for April–June, 31 October for July–September, 31 January for October–December and 31 May for January–March.

When is the penalty for late TDS return levied?

A penalty of ₹10,000 to ₹1 lakh can be levied if the statement is not filed within one month of the due date. It is not levied if the TDS, fee and interest are paid and the return is filed within that month.

Can the TDS late fee be waived?

No. The late fee is mandatory. Only the penalty can be avoided by filing within the one-month window.

Income Tax · Updated for tax year 2026-27

TDS Return Late Filing Fee Calculator

The late fee on a TDS or TCS return under Section 427 (old sec. 234E) is ₹200 for every day of delay after the due date, up to the total TDS for that statement. If the return is filed more than a month late, a penalty of ₹10,000 to ₹1 lakh can also be levied. Pick the quarter and filing date to see the fee.

Enter your details

Values you enterComputed values

Financial year

Quarter

TDS in the statement

Date of filing

Result

Due date31 Jul 2026

Days late30

Late filing fee₹6,000

No penalty if the TDS, fee and interest are paid before filing within one month of the due date.

Disclaimer: Computed to the best of our knowledge, as per the law — including the section changes under the Income-tax Act, 2025 — in force on the date this website was last deployed (28 Sep 2026). Results are estimates for guidance only and are not tax, legal or investment advice. Please verify with the Act, rules and notifications, or a qualified professional, before relying on them. Rates and limits last reviewed on 28 Sep 2026.

How to use the TDS Return Late Fee Calculator

1
Choose the financial year and quarter of the TDS statement.
2
Enter the total TDS deducted in that statement — the fee can never exceed it.
3
Enter the date you filed, or expect to file, the return.
4
The calculator shows the due date, days of delay, the fee and whether the penalty risk applies.

Late filing fee formula

Fee = ₹200 × days of delay after the due date

Maximum fee = TDS amount in the statement

Due dates: Q1 (Apr–Jun) 31 July · Q2 (Jul–Sep) 31 October · Q3 (Oct–Dec) 31 January · Q4 (Jan–Mar) 31 May

The fee is levied under Section 427 (old sec. 234E). The penalty for late filing (old section 271H) is not levied if the TDS, fee and interest are paid and the statement is filed within one month of the due date.

Worked example

The Q1 statement for FY 2026-27 was due on 31 July 2026 and was filed on 30 August 2026 — 30 days late.
Fee = 30 × ₹200 = ₹6,000. If the TDS in the statement was only ₹5,000, the fee is capped at ₹5,000.
Because it was filed within a month of the due date, no penalty applies as long as the fee and interest were paid first.

Nil returns and correction statements

No fee applies when there was no TDS to deduct, because the cap is the TDS amount. The fee must be paid before the statement is filed; if it is not, it is raised as a demand when the statement is processed.

Frequently asked questions

₹200 for every day of delay after the due date, capped at the total TDS in the statement.