24Q Due Date, Penalty and How to File
24Q (Quarterly TDS return on salary (24Q)) applies to Private Limited Company, One Person Company (OPC) and LLP. Quarterly statement of TDS on salaries. Late fee under 234E Rs 200/day (capped at the TDS), penalty under 271H up to Rs 1,00,000.
24Q at a glance
- Form
- 24Q
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- Quarterly: 31 July, 31 October, 31 January and 31 May
- Category
- TDS
- Filing portal
- TRACES
- CA required
- No, you can file it yourself
- Penalty / consequence
- Late fee under 234E Rs 200/day (capped at the TDS), penalty under 271H up to Rs 1,00,000.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
24Q: frequently asked
What is the due date of 24Q?+
24Q (Quarterly TDS return on salary (24Q)) is due quarterly: 31 July, 31 October, 31 January and 31 May.
Who needs to file 24Q?+
24Q applies to Private Limited Company, One Person Company (OPC) and LLP.
What is the penalty for late 24Q?+
Late fee under 234E Rs 200/day (capped at the TDS), penalty under 271H up to Rs 1,00,000.
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