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Income Tax

TDS returns for the July–September quarter are due by 31 October

Deductors must file quarterly TDS statements for Q2 by 31 October. Late statements attract a fee for each day of delay and can trigger penalties.

m&aMishra and Associates Desk24 October 2026

Quarterly TDS statements for the second quarter of the financial year (July to September) — Form 24Q for salaries and Form 26Q for other resident payments — fall due on 31 October.

What to check before filing

Reconcile challans with deductions, verify PAN of every deductee, and confirm that lower-deduction certificates are reflected correctly. Mismatches lead to defaults on TRACES and short-credit complaints from deductees.

After filing

Download the justification report once the statement is processed and issue Form 16A to vendors within the prescribed time.

This article is for general information and does not constitute professional advice. Laws and rates may have changed since publication.Speak to us about your specific situation.

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