TDS and TCS Due Date Compliance Calendar and Rate Chart for Tax Year 2026-27
17 May 2026Khush Dharmeshkumar Trivedi
TDS and TCS Due Date Compliance Calendar and Rate Chart for Tax Year 2026-27
As a Tax Professional, you must be aware of the changes applicable from 1st April 2026, i.e., the Income Tax Act 1961 stands repealed and is replaced by the Income Tax Act 2025. Hence, there are various changes in the TDS/TCS filing of forms, and their names have also changed, so let’s get a brief of them.
COMPARISON OF OLD VS NEW
| Particulars | Income Tax Act, 1961 | Income Tax Act, 2025 |
| TDS on Salary | Section 192 | Section 392 |
| TDS on Non-Salary (Residents & NRs) | Sections 194C, 194J, 194I, 194H etc. | Section 393 (Consolidated Tables) |
| Tax Collected at Source (TCS) | Section 206C | Section 394 |
| Annual Salary TDS Certificate | Form 16 | Form 130 |
| Non-Salary TDS Certificate | Form 16A | Form 131 |
| TCS Certificate | Form 27D | Form 133 |
| Quarterly TDS RETURN-Salary | Form 24Q | Form 138 |
| Quarterly TDS RETURN – Non-Salary | Form 26Q | Form 140 |
| Quarterly TCS RETURN | Form 27EQ | Form 143 |
| Quarterly TDS RETURN- NON-RESIDENT | Form 27Q | Form 144 |
| PAN-based TDS (property, rent, VDA, contractors) |
Form 26QB / 26QC / 26QD / 26QE | Form 141 |