Direct Tax & ITR 4 min read

TDS Rate Changes & Quarterly Filing Tips

Published on June 22, 2026

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TDS Rate Changes & Quarterly Filing Tips

Tax Deducted at Source (TDS) compliance is a regular task for every corporate employer and business entity. With the latest financial year amendments, several rates for contract payments, professional fees, and commission fees have been revised.

Ensure your accounting team follows these guidelines:

  • Deduct TDS at the correct rate matching the section (e.g., 194C, 194J).
  • Deposit the deducted amount before the 7th of the subsequent month.
  • File Form 24Q, 26Q, or 27Q quarterly to avoid late fees of Rs. 200 per day.

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