TDS/TCS Return Due Date 2026: July–September Quarterly Filing

The second quarter (Q2) TDS/TCS return filing deadline is 31 October 2026, covering the period from 1 July to 30 September 2026.

Employers, businesses, and other applicable tax deductors and collectors must submit their quarterly TDS/TCS statements to the Income Tax Department. These statements contain details of tax deducted or collected, taxpayer PAN, payments, and challans.

Important Information Before Filing

Businesses should verify their TAN, PAN details, TDS/TCS challans, deduction amounts, and payment records before submitting the return.

The Income Tax Department confirms that the Q2 filing deadline is 31 October 2026 for Forms 138, 140, 143 and 144.