The quarterly TDS return for July–September 2026 (Forms 24Q, 26Q and 27Q) is normally due on 31 October 2026. If you deduct tax from salaries, rent, professional fees or contractor payments, a calm two-week checklist now will save you from rejected statements, notices and avoidable late fees. This guide walks you through that checklist for your quarterly TDS return filing.
Which TDS return do you file?
TDS returns are filed quarterly, and the form depends on what you paid:
- Form 24Q – TDS on salaries.
- Form 26Q – TDS on payments to residents other than salary, such as contractor, professional, rent and commission payments.
- Form 27Q – TDS on payments to non-residents.
If you deducted tax under more than one category in the quarter, you file more than one form. Many small businesses forget that salary and non-salary TDS are separate statements.
Know your dates before you start
ItemUsual date TDS/TCS deposit for September7 October (already passed) TDS returns for July–September 202631 October 2026 TDS/TCS deposit for October 20267 November 2026 Form 16A to deductees for July–September15 November 2026These are the statutory default dates. The CBDT sometimes extends them by notification, so check the Income Tax e-filing portal (incometax.gov.in) before you rely on any date. Do not plan around an extension that has not been announced.
Step 1: Reconcile your deductions with your books
Start with a list of every payment on which TDS was applicable during July, August and September. Match it against your ledger: party name, PAN, payment date, amount paid, tax deducted and tax deposited. Most return errors begin here, not in the filing itself.
Check three things in particular:
- Every deduction in the books has a matching challan.
- Payments where you deducted nothing have a reason on file, for example a lower-deduction certificate or a payment below the threshold.
- Advances and adjustments are recorded against the right party.
Step 2: Verify PANs and deductee details
A wrong or missing PAN is the most common cause of defaults and higher-rate deductions. Collect PANs for new vendors, check names against the PAN, and confirm that the section code and nature of payment you chose are right. If a vendor has not given a PAN, speak to your CA about the consequences before filing.
Step 3: Match challans with the statement
Each challan you paid is identified by its BSR code, date and serial number. Your return must link deductions to these challans. A mismatch means the department cannot match your payment to your statement, and you may see a demand or a notice later.
- Download the challan status list from the TRACES or e-filing portal.
- Match each challan amount with the total you plan to show in the return.
- Resolve short payments before you file, not after.
Step 4: Prepare, validate and file
Prepare the return with the Return Preparation Utility or your accounting software, then run the file validation utility to catch format errors. Upload with your digital signature or the verification method you use, and download the filing acknowledgement. Keep the token number safe; you will need it for any correction.
Try not to file on the last day. Portals slow down near deadlines, and a rejected statement leaves you little time to fix errors.
Step 5: Issue certificates and handle corrections
Once the return is processed, you can generate Form 16A for non-salary deductions and send it to your vendors, normally by 15 November for this quarter. Salary deductees get Form 16 after the year ends. If the processing summary on TRACES shows defaults, a correction statement is the usual fix. Late payment or late filing can attract interest and a late filing fee, so ask your CA to confirm the current rates and sections, as the Income-tax Act provisions are being renumbered.
Common mistakes to avoid
- Filing the return without checking that all challans are available on the portal.
- Using the wrong section code for the nature of payment.
- Skipping PAN validation for new vendors.
- Waiting for the last day of the month.
For a wider view of TDS obligations, see our guide to TDS compliance basics for growing companies. If GST returns are also due this month, our GST filing checklist for small businesses helps you plan the rest of the calendar, and the bookkeeping checklist for Indian SMEs shows how clean books make returns faster.
Key takeaways
- Quarterly TDS returns for July–September are normally due on 31 October 2026; confirm on the official portal.
- Use 24Q for salary, 26Q for resident non-salary payments and 27Q for non-residents.
- Reconcile books, PANs and challans before you file.
- File a few days early and keep the acknowledgement.
To keep these dates in front of your team, you can add them to the AICOUNTLY Calendar, which is built as a compliance calendar. As always, this is general guidance; please confirm specifics for your business with a chartered accountant.