TCS return: due dates
27EQ is a quarterly TDS and TCS compliance. The dates below run from 23 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.
- Form
- 27EQ
- Frequency
- Quarterly
- Next due date
- 15 January 2027 (Q3 FY2026-27)
- Rule status
- Checked against the source
Who it applies to
- Persons who deduct or collect tax at source
Applies only to collectors liable to collect tax at source (to be confirmed against the notified text).
Upcoming due dates, through FY 2027-28
Dates generated on 23 October 2026 from calendar version 2026-09. They are regenerated daily, and a date notified after that is not reflected until the rule is updated.
| Period | Due date |
|---|---|
| Due in financial year 2026-27 | |
| Q3 FY2026-27 | 15 January 2027Next |
| Due in financial year 2027-28 | |
| Q4 FY2026-27 | 15 May 2027 |
| Q1 FY2027-28 | 15 July 2027 |
| Q2 FY2027-28 | 15 October 2027 |
| Q3 FY2027-28 | 15 January 2028 |
Source and verification
Income-tax Rule 31AA: quarterly TCS statement (Form 27EQ). Checked against the source on 17 September 2026.
FAQs
When is the TCS return due?
The next due date from 23 October 2026 is 15 January 2027, for Q3 FY2026-27. Every due date through FY 2027-28 is listed on this page.
Who has to comply with the 27EQ due date?
Persons who deduct or collect tax at source. Applies only to collectors liable to collect tax at source (to be confirmed against the notified text).
Where does this due date come from?
Income-tax Rule 31AA: quarterly TCS statement (Form 27EQ). Checked against the source on 17 September 2026.
Which notices follow a 27EQ default or mismatch?
TDS intimation (short deduction, interest, late fee); Late fee computation (s.234E).
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This page lists statutory due dates for chartered accountants and is not legal advice. A notification or circular can move a date, so check the notified text before you file.