TDS RETURN FILING AY 2026-27
📋 TDS PROVISIONS 2025 · AY 2026-27
Finance Act 2025 updates — Revised TDS rates, new sections 194T & 194R enhanced scope.
| Section | Nature of Payment | TDS Rate (%) | Threshold (₹) |
|---|---|---|---|
| 192 | Salary | Slab Rates | Basic exemption limit |
| 194A | Interest (other than securities) | 10% | 40,000 (senior citizen 50,000) |
| 194C | Contractor payments | 1% / 2% | 30,000 (single) / 1,00,000 (aggregate) |
| 194H | Commission / Brokerage | 5% | 15,000 |
| 194I | Rent (Plant/Machinery/Land) | 2% / 10% | 2,40,000 |
| 194J | Professional / Technical Fees | 10% | 30,000 |
| 194Q | Purchase of Goods | 0.1% | 50,00,000 |
New Section 194T: TDS on payments to partners by firms @ 10% w.e.f FY 2025-26
📅 Key Due Dates AY 2026-27 :
- TDS Payment (Monthly) – 7th of next month (for all deductor categories)
- Quarterly Returns (24Q, 26Q, 27Q) – 31st July / 31st Oct / 31st Jan / 31st May (Q4)
- Form 16 / 16A Issuance – 15th June 2026 (for FY 2025-26)
- TDS Certificate download (TRACES) – mandatory before due dates
🧾 TDS RETURN TYPES
- 24Q – Salaries (Quarterly)
- 26Q – Non-salary payments to residents
- 27Q – Payments to non-residents
- 27EQ – TCS returns (Collection at source)
- New JSON utility for seamless filing
📊 COMPLIANCE EDGE
- Higher TDS 20% if PAN not quoted
- Late filing fee u/s 234E: ₹200/day
- TDS on Perquisites: mandatory reporting
- Integration with AIS & Form 26AS
Coming Soon
New features, TDS reconciliation tools, and AI-based compliance calendar
Launching in Q2 2026 — Stay tuned!
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