TDS & Payroll
TDS Return Due Dates for Tax Year 2026-27: Forms 138, 140, 143 & 144
Quarterly TDS/TCS return due dates continue on the familiar 31 July, 31 October, 31 January and 31 May cycle under the new Income-tax Act forms.
The Income-tax Act, 2025 changes TDS/TCS form numbers, but the regular quarterly filing calendar remains familiar.
Quarterly due-date chart
| Quarter | Period | Due date |
|---|---|---|
| Q1 | April–June 2026 | 31 July 2026 |
| Q2 | July–September 2026 | 31 October 2026 |
| Q3 | October–December 2026 | 31 January 2027 |
| Q4 | January–March 2027 | 31 May 2027 |
Which form is used?
- Form 138: salary and specified related reporting.
- Form 140: resident non-salary TDS.
- Form 143: TCS quarterly statement.
- Form 144: non-resident non-salary TDS.
Do not forget monthly deposit deadlines
The quarterly return due date is separate from the monthly TDS deposit obligation. Tax is generally deposited by the 7th of the following month, with the special March timeline and challan-cum-statement exceptions.
Recommended control
Maintain one TDS calendar containing deduction date, deposit due date, challan details, quarterly return due date and certificate due date.
TDS compliance is a chain. Missing one step usually creates errors in the next one.