TDS Deposit Due Dates 2026-27: Monthly, March and Special Cases

The move to the Income-tax Act, 2025 from 1 April 2026 has changed section references, but the Government has clarified that the core TDS deposit timelines continue under the Income-tax Rules, 2026.

General monthly TDS deposit rule

For a non-government deductor, TDS is generally deposited by the 7th of the following month, subject to the specific rules applicable to the payment category.

For example, tax deducted during May is generally deposited by 7 June.

What is the March due date?

For non-government deductors, TDS deducted in the month of March is generally payable by 30 April.

This is particularly important during year-end provision work because many expenses are credited on 31 March even though the vendor is paid later.

What about challan-cum-statement cases?

Certain specified transactions use a challan-cum-statement mechanism. The due date is generally 30 days from the end of the month in which tax is deducted for those prescribed categories.

These transactions should be tracked separately instead of being mixed into the normal monthly corporate TDS process.

Old Act or new Act challan?

If the underlying TDS obligation arose on or before 31 March 2026, it remains governed by the Income-tax Act, 1961 even where the tax is deposited after 1 April 2026.

For a transaction whose TDS event arises from 1 April 2026 onwards, the Income-tax Act, 2025 applies.

This distinction matters in the transition year because both old-law and new-law obligations can be paid on the portal for their respective periods.

Interest for delay

The basic interest structure for TDS default continues to distinguish between:

• failure to deduct tax when it should have been deducted; and
• delay in depositing tax after deduction.

Interest is calculated for a month or part of a month under the applicable provision, so even a short delay can have a full-month consequence.

Practical monthly TDS control

1. Run an expense-ledger scan before closing TDS each month.
2. Include journal provisions, not only bank payments.
3. Separate old-Act and new-Act transactions during the 2026 transition.
4. Reconcile challans with the deduction register.
5. Review unmatched PAN and section/table codes before quarterly filing.
6. Reconcile the TDS payable ledger after every return.

Year-end financials should agree with TDS workings

Professional fees, rent, contractor charges, interest and partner payments in the financial statements should reconcile with the TDS population, subject to valid exceptions.

assureOffice Financial Builder can handle the structured financial statement layer while the TDS reconciliation remains a separate compliance control.

A good TDS process is monthly. Waiting until tax audit season turns a simple control into a large reconciliation exercise.