# TCS return: due dates

27EQ is a quarterly TDS and TCS compliance. The dates below run from 22 October 2026 to the end of FY 2027-28, generated from the Charter statutory calendar, version 2026-09.

## 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).

Form: 27EQ. Frequency: quarterly.

## Upcoming due dates, through FY 2027-28

Dates generated on 22 October 2026.

Next due: 15 January 2027, Q3 FY2026-27.

| Period | Due date |
| --- | --- |
| Q3 FY2026-27 | 15 January 2027 |
| 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

[Income-tax Rule 31AA: quarterly TCS statement (Form 27EQ)](https://www.incometaxindia.gov.in/)

Checked against the source on 17 September 2026.

Calendar version 2026-09. Charter reminds 7, 3, 1 days before the due date.

## Related notice types

- [TDS intimation (short deduction, interest, late fee)](https://charterai.in/notice/tds-tds-intimation-short-deduction-interest-late-fee)
- [Late fee computation (s.234E)](https://charterai.in/notice/tds-late-fee-computation-s-234e)

## FAQ

### When is the TCS return due?

The next due date from 22 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).

Add to my calendar: https://charterai.in/sign-up

Canonical: https://charterai.in/due-dates/tds-tcs-27eq