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- TDS Return Q4 Form 26Q (non-salary, domestic)
- Due Date: 30 May 2026
- Applicable to: TDS deductors for non-salary payments
- Coverage: Rent, professional fees, contractor payments, interest, commission, etc.
- Late Fee: ₹200/day u/s 234E (max = TDS amount)
- Penalty: ₹10,000 to ₹1 lakh u/s 271H