TDS_Q3
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quarterly Return
TDS Return Q3 (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 3 TDS returns are due on 31st January. Timely filing ensures deductees receive quarterly tax credit certificates.
Section: Section 200(3) read with Rule 31A
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Regulator: CBDT / TRACES
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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 for October–December.
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 Q3 (24Q/26Q/27Q):
Q3 challans
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Zero-Touch WhatsApp Follow-ups & Magic Upload Link
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