TDS FAQs for Deductors and Deductees
Quick Reference Box
| TDS Parameter | Details |
|---|---|
| Monthly deposit deadline | 7th of following month (30 April for March) |
| Q1 return (Apr–Jun 2026) | 15 July 2026 |
| Q2 return (Jul–Sep 2026) | 15 October 2026 |
| Q3 return (Oct–Dec 2026) | 15 January 2027 |
| Q4 return (Jan–Mar 2027) | 15 May 2027 |
| Form 130 (salary TDS certificate) | By 15 June 2027 for Tax Year 2026-27 |
| No-TDS declaration form | Form 121 (replaces Form 15G + Form 15H) |
| PAN not furnished — higher TDS | Higher of double the rate or 5% |
| AIS for Tax Year 2026-27 | Form 168 (new — replaces old AIS format) |
Q1. Which section number do I cite for TDS deducted from April 2026 onwards?
From 01 April 2026, all TDS deductions on payments fall under the Income Tax Act, 2025. Section references change as follows:
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