TDS_Q1 · quarterly Return

TDS Return Q1 (24Q/26Q/27Q): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Income-tax Act, 1961, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

Quarter 1 TDS returns (Form 24Q/26Q/27Q) are due by 31st July. Late filing triggers mandatory fee of ₹200/day under Section 234E until the return is filed, subject to the total TDS amount.

Section: Section 200(3) read with Rule 31A · Regulator: CBDT / TRACES · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 200(3) read with Rule 31A

Income-tax Act, 1961

Standard Due Date

Day 31 following quarter end

Subject to statutory holiday extensions

Who is required to file?

TDS deductors submitting Forms 24Q, 26Q, and 27Q for April–June.

Statutory Penalty / Late Fee

Fee ₹200/day u/s 234E

Client Document Collection Checklist

Required records to collect from the client before filing TDS Return Q1 (24Q/26Q/27Q):

CORS Template

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TDS Return Q2 (24Q/26Q/27Q)

Due: Day 31

TDS_Q3

TDS Return Q3 (24Q/26Q/27Q)

Due: Day 31