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- TDS Return Q4 Form 24Q (salary)
- Due Date: 31 May 2026
- Applicable to: Employers deducting TDS on salary u/s 192
- Purpose: Reporting salary TDS for Q4 (Jan–Mar 2026)
- Annexure II: Includes full-year salary and deduction details
- Late Fee: ₹200/day u/s 234E (max = TDS amount)
- Penalty: ₹10,000 to ₹1 lakh u/s 271H