26Q Due Date, Penalty and How to File
26Q (Quarterly TDS return, non-salary (26Q)) applies to Private Limited Company, One Person Company (OPC) and LLP. Quarterly statement of TDS on non-salary payments to residents (contractor 194C, professional 194J, rent 194I, interest 194A, etc.). Late fee under 234E Rs 200/day.
26Q at a glance
- Form
- 26Q
- 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
- Quarterly statement of TDS on non-salary payments to residents (contractor 194C, professional 194J, rent 194I, interest 194A, etc.). Late fee under 234E Rs 200/day.
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.
26Q: frequently asked
What is the due date of 26Q?+
26Q (Quarterly TDS return, non-salary (26Q)) is due quarterly: 31 July, 31 October, 31 January and 31 May.
Who needs to file 26Q?+
26Q applies to Private Limited Company, One Person Company (OPC) and LLP.
What is the penalty for late 26Q?+
Quarterly statement of TDS on non-salary payments to residents (contractor 194C, professional 194J, rent 194I, interest 194A, etc.). Late fee under 234E Rs 200/day.
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