S. S. Dhamne & Co., Chartered Accountants — TDS / TCS Reference — FY 2026–27 (AY 2027–28)

Income Tax Act 1961 → Income Tax Act 2025  |  For professional reference only. Verify with the latest Finance Act and CBDT circulars.

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Abhishek Dhamne
Chartered Accountant
TDS / TCS Section Reference
Income Tax Act 1961  →  Income Tax Act 2025
Press / search  ·  C calc  ·  D due dates
FY 2026–27

Professional Reference Tool — S. S. Dhamne & Co., Chartered Accountants

TDS / TCS Section Lookup

Search by IT Act 1961 section, keyword, or nature of payment to find the corresponding IT Act 2025 clause, rates, threshold limits, and quarterly return forms.

Search by section, nature, or IT Act 2025 payment code  ·  194A · Rent · 1029 · 26Q · VDA · FII

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Total Entries
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TDS – Residents
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TDS – Non-Residents
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TCS Provisions
1.0%
Interest p.m. (Late Deduction)
1.5%
Interest p.m. (Late Deposit)
Quarterly Return Filing Due Dates — FY 2026–27
Form 24Q — TDS on Salary
24Q
Sec 192 / Clause 392(1)  ·  IT Act 2025: Form 138
Q1 (Apr–Jun)31 July 2026
Q2 (Jul–Sep)31 Oct 2026
Q3 (Oct–Dec)31 Jan 2027
Q4 (Jan–Mar)31 May 2027
Form 26Q — TDS on Non-Salary Residents
26Q
Sec 193–194T  ·  IT Act 2025: Form 140
Q1 (Apr–Jun)31 July 2026
Q2 (Jul–Sep)31 Oct 2026
Q3 (Oct–Dec)31 Jan 2027
Q4 (Jan–Mar)31 May 2027
Form 27Q — TDS on Payments to Non-Residents
27Q
Sec 192 / 194E / 194LB–196D  ·  IT Act 2025: Form 144
Q1 (Apr–Jun)31 July 2026
Q2 (Jul–Sep)31 Oct 2026
Q3 (Oct–Dec)31 Jan 2027
Q4 (Jan–Mar)31 May 2027
Form 27EQ — TCS Quarterly Return
27EQ
Sec 206C  ·  IT Act 2025: Form 143
Q1 (Apr–Jun)31 July 2026
Q2 (Jul–Sep)31 Oct 2026
Q3 (Oct–Dec)31 Jan 2027
Q4 (Jan–Mar)31 May 2027
Form 16 / 16A — TDS Certificates
16 / 16A
Issuance to deductee after filing return · IT Act 2025: Form 130 (salary) / Form 131 (non-salary) / Form 133 (TCS)
Form 16 → Form 130 (Salary) Annual15 June 2027
Form 16A → Form 131 Q115 Aug 2026
Form 16A → Form 131 Q215 Nov 2026
Form 16A → Form 131 Q315 Feb 2027
Form 16A → Form 131 Q415 June 2027
Monthly TDS / TCS Deposit (Challan)
ITNS 281
All deductors / collectors — OLTAS Challan
Non-Government deductors7th of next month
March (non-Govt)30 April
Government deductorsSame day (NSDL)
Property purchase (194IA/IB)30 days from month-end
IT Act 2025 — Form Changes
2025 Act
Old form → New form under IT Act 2025
Form 24Q (TDS-Salary)→ Form 138
Form 26Q (TDS-Non-Sal)→ Form 140
Form 27Q (TDS-NR)→ Form 144
Form 27EQ (TCS)→ Form 143
Form 16 (TDS Cert. – Salary)→ Form 130
Form 16A (TDS Cert. – Non-Sal)→ Form 131
Form 16B/C/D/E (Other certs.)→ Form 132
Form 27D (TCS Certificate)→ Form 133
Form 15CA / 15CB — NR Remittances
15CA/CB
Required for most remittances to non-residents
Part A – ≤ ₹5L, not chargeableBefore remittance
Part B – Order / Nil cert.Before remittance
Part C – 15CB required (CA cert.)Before remittance
Part D – Not taxable in IndiaBefore remittance
Reference Table
57 entries shown
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No matching sections found

Try a different query — e.g. 194A, Rent, 26Q, or 196D.

Frequently Referenced Sections

TDS / TCS Calculator
Computation Breakdown
Net TDS / TCS to Deduct ₹0
Rounded to nearest rupee. Verify all computations with the applicable statutory provision and CBDT circulars before deduction.
Interest & Penalty Calculator
u/s 201(1A): Non-deduction / short deduction — 1% p.m. from date when tax was deductible to date of actual deduction.
u/s 201(1A): Non-payment / short payment — 1.5% p.m. from date of deduction to date of actual payment.
u/s 271C: Penalty up to the amount of TDS not deducted (in addition to interest).

Month counting: If deduction is on the last day of the month — that month is not counted; count from the next month through the payment month. If deduction is on any other day — count the deduction month and all months through the payment month.
No interest if TDS deposited by 7th of next month (Apr–Feb) or 30th April (for March deductions).
Total Interest Payable ₹0
Interest is computed in full months (part of a month = full month). Rounded to nearest rupee. This is an estimate — verify with Assessing Officer / TRACES before payment.