TDS deposit due dates: when to pay and what a delay costs

TDS deducted in a month is generally due by the 7th of the next month. See the monthly due dates, the interest on delays and a short pre-payment checklist.

TDS deducted in October 2026 is due for deposit by Saturday, 7 November 2026. The same monthly rhythm applies through most of the year, and a missed date costs interest for every month or part of a month until the tax is paid.

When TDS must be deposited

These dates are for non-government deductors. Government offices follow separate rules.

What a delay costs

• Late deduction: interest at 1% per month, from the date the tax should have been deducted until it is deducted.
• Late deposit: interest at 1.5% per month, from the date of deduction until the tax is deposited.
• Part of a month counts as a full month, so even a short delay can cost more than expected.
• A late quarterly TDS return carries a separate fee of ₹200 per day, capped at the TDS amount for that return.

Pay any interest before the quarterly return is filed. Unpaid interest can leave a default open on the statement and take more time to clear later.

A quick check before you pay

• List the month’s payments that attract TDS, such as salary, rent, contractor charges, professional fees, commission and interest.
• Check each payee’s PAN, the section that applies and the rate used.
• Separate the amounts by section, because each section is paid under its own code.
• Pay through e-Pay Tax on the income tax portal and keep the challan details.
• Match the challan to your books so the quarterly return ties back without rework.

After you pay

Paying the tax is only half of the job. The payment also has to be reported in the quarterly TDS return, because that is what gives the payee credit for it. The return for October to December is generally due by 31 January.

This article is for general information only and is not professional advice. Rules and rates change; consult a qualified advisor about your own situation.