TDS Compliance Calendar 2026-27 — Every Deadline a CA Must Know

TDS compliance is the backbone of India's tax collection system, and under the IT Act 2025, the framework continues with new section references but largely similar timelines. For Chartered Accountants managing multiple clients, missing even a single TDS deadline can trigger interest under Section 234E equivalent, penalties, and prosecution provisions in extreme cases.

This article provides a complete TDS compliance calendar for Tax Year 2026-27, covering every critical deadline a CA must track.

Monthly TDS Deposit Deadlines

TDS deducted during any month must be deposited by the 7th of the following month. The only exception is March, where TDS must be deposited by April 30. This timeline is unchanged from the old Act.

Quarterly TDS Return Filing Deadlines

TDS returns must be filed quarterly in the prescribed forms. The forms under IT Act 2025 carry new numbers but the quarterly cycle remains the same.

Advance Tax Installment Dates

Taxpayers with tax liability exceeding ₹10,000 (after TDS) must pay advance tax in quarterly installments under Section 368-372 of the new Act.

ITR Filing Deadlines

Certificate Issuance Deadlines

Penalties for Non-Compliance

The IT Act 2025 continues and in some cases strengthens the penalty regime for TDS non-compliance:

• Late deposit of TDS: Interest at 1.5% per month (from the date of deduction to the date of deposit) under the equivalent of Section 201
• Late filing of TDS return: Fee of ₹200 per day (capped at the TDS amount) under the equivalent of Section 234E
• Non-deduction of TDS: Deemed assessee in default. Interest at 1% per month from the date the TDS should have been deducted
• Incorrect PAN/non-furnishing of PAN: TDS at higher rate (20% or applicable rate, whichever is higher)

Conclusion

TDS compliance under the IT Act 2025 follows the same rhythm as before — monthly deposits by the 7th, quarterly returns, advance tax installments, and annual certificate issuance. What has changed are the section references, form numbers, and the integration of faceless processing. The fundamentals remain: deduct correctly, deposit on time, file returns accurately, and issue certificates promptly. For CAs managing multiple clients, systematic tracking is not optional — it is the difference between smooth compliance and cascading penalties.