TDS Return Filing & Payment Due Dates FY 2025-26: Complete Calendar for Businesses

Staying compliant with tax regulations is a cornerstone of responsible financial management. For businesses and professionals, understanding tds return filing and payment deadlines for the Financial Year 2025-26 (Assessment Year 2026-27) is vital to avoid heavy penalties. Tax Deducted at Source (TDS) is a system where a person responsible for making payments (the deductor) subtracts a specific percentage of tax before paying the receiver (the deductee). This tax is then sent to the central government.

Whether you are managing a small startup or a large enterprise, tracking the tds return filing last date ensures your business remains in good standing. This guide provides a detailed calendar and breakdown of the rules you need to follow.

TDS Payment Due Dates for FY 2025-26 (Monthly)

Before you file a return, you must deposit the tax. For most non-government deductors, the tds payment due date is the 7th of the following month. For instance, tax deducted in June 2025 must be deposited by July 7, 2025.

The only exception is the month of March. Because it marks the end of the financial year, deductors have until April 30, 2026, to deposit the tax. Having this liquidity is helpful, especially if you are managing unsecured business loans or navigating cash flow gaps.

TDS Quarterly Return Filing Due Dates FY 2025-26

Filing a tds quarterly return is a separate step from the monthly payment. This statement informs the government about who you paid and how much tax was deducted. Using the correct tds return form 24q 26q 27q is essential:

• 24Q: For salary payments.

• 26Q: For non-salary payments to residents.

• 27Q: For payments to non-residents.

If you are a business owner in West Bengal, keeping these dates in mind is as important as exploring new business ideas in Kolkata.

The Importance of Linking PAN and Aadhaar

One of the most frequent causes of high TDS rates is an inactive PAN. If your PAN is inactive, you may be forced to deduct tax at 20% instead of the standard rates. Ensure all your vendors and employees have linked their documents to avoid these complications. This level of compliance also makes it easier to apply for MSME loans in the future.

Interest and Late Filing Fee under 234E

The Income Tax Department is strict about delays.

1. Late Filing Fee (Section 234E): If you miss the tds return filing last date, you will be charged ₹200 per day until the return is filed. This fee cannot exceed the total TDS amount for that quarter.

2. Interest on Late Payment: If you fail to deposit the tax by the tds deposit due date, interest is charged at 1.5% per month from the date of deduction.

High interest costs can impact your profitability. For those looking to optimize their finances, checking the lowest interest rates in India for other liabilities like home loans can help offset these costs.

TDS Return Filing Online Process

The tds return filing online process involves several steps:

• Collect all tds payment challan 281 details.

• Verify the PAN of all deductees.

• Prepare the file using the NSDL Return Preparation Utility (RPU).

• Validate the file using the File Validation Utility (FVU).

• Upload the validated file to the official e-filing portal.

Accurate filing is necessary if you plan to seek a 100 Cr unsecured business loan later, as lenders look for impeccable tax compliance.

Impact of GST 2.0 on Small Businesses

While focusing on TDS, don’t ignore the GST 2.0 impact on MSMEs. Changes in slab rates and reporting requirements mean that your accounting team must be more vigilant than ever. Staying updated ensures you can accurately calculate your loan against property eligibility if you need to expand your business premises.

Why Your CIBIL Score Matters for Compliance

You might wonder how tax filing relates to your credit score. Lenders often review your tax returns when you apply for business loans. Frequent defaults in TDS can signal financial distress. If your score has dipped, you should learn how to improve your CIBIL score immediately.

Using Financial Tools for Planning

To manage your outflows better, use an EMI calculator. This helps you plan your monthly budget so that you always have enough funds to meet the tds payment due date without straining your working capital.

FAQs: TDS Return Filing and Payment

1. What is the TDS deposit due date for February 2026?

   The due date is March 7, 2026.

2. Which form is used for TDS on salaries?

   Deductors must use Form 24Q for quarterly salary returns.

3. What is the penalty for late TDS filing?

   Under Section 234E, a late fee of ₹200 per day is charged.

4. How do I check my TDS return status?

   You can log in to the TRACES portal or the Income Tax e-filing website.

5. Is the TDS interest rate 1% or 1.5%?

   It is 1.5% per month for late payment and 1% for late deduction.

6. Can I file a TDS return if my PAN is not linked to Aadhaar?

   Your PAN must be active; otherwise, you may face higher deduction rates.

7. Do I need a TAN for TDS return filing?

   Yes, a Tax Deduction Account Number (TAN) is mandatory.

8. What is Challan 281?

   It is the form used to deposit TDS into the government’s bank account.

9. Can I revise a TDS return?

   Yes, you can file a correction statement if you discover errors after filing.

10. Does a home loan impact my TDS?

    No, but home loan interest provides deductions under Section 24(b) of the Income Tax Act.

Conclusion

Meeting tds compliance dates in India is a fundamental part of running a healthy business. By following this tds filing calendar 2025-26, you protect your business from unnecessary costs. For more insights on scaling your business through MSME loans, stay connected with our latest updates.