TDS / TCS Payment to Government
Due: 7th of the following month (30 April for March deductions).
Due date
7th of the following month (30 April for March deductions).
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
TDS deducted in a month must be deposited by the 7th of the next month.
Who must comply
Deductors: employers, businesses and professionals deducting TDS.
Penalty / consequence of delay
Interest at 1% per month (from date deductible to date deducted) and 1.5% per month (from date deducted to date paid); possible disallowance of expenses.
How to comply
- Compute TDS by section/nature
- Pay using challan ITNS 281
- Record BSR code and serial
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
What is the TDS payment due date?
Generally the 7th of the next month, with special rule for March deductions.