Subject to Extension by the CBDT for specific quarters of a particular FY
| Quarter | Form Nos. 24Q & 26Q | Form No. 27Q | Form No. 27EQ |
| April to June | 15 July | 15 July | 15 July |
| July to September | 15 October | 15 October | 15 October |
| October to December | 15 January | 15 January | 15 January |
| January to March | 15 May | 15 May | 15 May |
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Late filing consequences Following are the consequences for delayed filing of TDS returns. - There is a penalty provision of Rs 200 per day, for delayed filing of Quarterly statement under TDS or TCS.
- The filing and thereby consequences are treated separately for Form 24Q, 26Q, 27Q and 27EQ.
In order to discourage the deductors to furnish incorrect information in TDS statement, it is proposed to provide that a penalty ranging from Rs.10,000 to Rs.1,00,000 shall be levied for furnishing incorrect information in the TDS statement.
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