When TDS is deposited after the due date it is considered as Late Deposit of TDS. Following are the due dates for TDS Deposit:



  • For April to February: 7th of the next month,

  • For March: 30th April of the next year. 


If Payer/ Deductor fails to deposit within due date then penal interest @1.5% per month on such a delayed deposit is levied. Payer/ Deductor needs to pay the interest via challan no 281 before filing an e-TDS Return.  In case of non-payment of interest, the IT Department will issue a notice.  


Read More: Due Dates for TDS Filing