TDS return (payments to non-residents): due dates
27Q 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
- 27Q
- Frequency
- Quarterly
- Next due date
- 31 October 2026 (Q2 FY2026-27)
- Rule status
- Checked against the source
Who it applies to
- Persons who deduct or collect tax at source
Applies only when TDS was deducted on a payment to a non-resident during the quarter (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 | |
| Q2 FY2026-27 | 31 October 2026Next |
| Q3 FY2026-27 | 31 January 2027 |
| Due in financial year 2027-28 | |
| Q4 FY2026-27 | 31 May 2027 |
| Q1 FY2027-28 | 31 July 2027 |
| Q2 FY2027-28 | 31 October 2027 |
| Q3 FY2027-28 | 31 January 2028 |
Source and verification
Income-tax Rule 31A: quarterly 27Q statement. Checked against the source on 17 September 2026.
FAQs
When is the TDS return (payments to non-residents) due?
The next due date from 23 October 2026 is 31 October 2026, for Q2 FY2026-27. Every due date through FY 2027-28 is listed on this page.
Who has to comply with the 27Q due date?
Persons who deduct or collect tax at source. Applies only when TDS was deducted on a payment to a non-resident during the quarter (to be confirmed against the notified text).
Where does this due date come from?
Income-tax Rule 31A: quarterly 27Q statement. Checked against the source on 17 September 2026.
Which notices follow a 27Q 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.