Learn about Tax Deducted at Source (TDS) in India, including its purpose, payment due dates for FY 2025-26, return filing forms, and consequences of non-compliance. Due Dates for E-Filing of TDS Return FY 2025-26. Check Late filing fees, Penalty, Interest Rate for Payment of TDS and TDS Return Forms. Check out the details of filing TDS/TCS return for FY 2025-26 (AY 2026-27). Also, we mention quarterly and annual TDS/TCS return due dates in a table format. TDS CERTIFICATES TDS certificates are an important component to prove the TDS credit and to claim at the time of filing of Income Tax returns –