Form / Return: Form 27D (TCS Certificate)

Due Date: 30 May 2026

Who It's For: TCS collectors who filed Form 27EQ by 15 May 2026

Description:

• Issue TCS certificate to buyers for Q4 (Jan–Mar 2026)
• Issued within 15 days of filing Form 27EQ (Q4 due 15 May → certificate due 30 May).

Late Fee / Penalty: ₹100/day u/s 272A(2)(g) for non-issuance of certificate