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January marks a busy compliance month for taxpayers, deductors and reporting entities, with multiple deadlines linked to tax deduction at source (TDS), tax collection at source (TCS) and quarterly filings for the October–December period.
The month opens with deposit obligations and gradually moves into certificate issuance and return filings, making timely compliance critical to avoid interest and penalties.
Early January: TDS and TCS deposit deadlines
The first major compliance date falls on January 7, 2026, which is the due date for depositing tax deducted or collected for December 2025, excluding deductions under Sections 194-IA, 194-IB, 194M and 194S by specified persons. Government offices are also required to deposit any sums deducted or collected during the month.
The same date applies for entities that have received permission from the Assessing Officer to deposit TDS on a quarterly basis under Sections 192, 194A, 194D or 194H for the October to December 2025 period.
Mid-month: Issuance of TDS certificates and government filings
January 14, 2026, is the deadline for issuing TDS certificates for taxes deducted in November 2025 under Sections 194-IA (immovable property transactions), 194-IB (rent), 194M (payments to contractors or professionals by individuals or HUFs) and 194S (virtual digital assets by specified persons).
Compliance responsibilities continue on January 15, 2026, when government offices that have deposited TDS or TCS for December 2025 without a challan must furnish Form 24G.
The same date is also the deadline for filing the quarterly TCS statement for the quarter ending December 31, 2025, and for authorised dealers to submit Form 15CC, reporting foreign remittances made during the quarter.
Additionally, declarations received in Form 15G and Form 15H for the October–December quarter must be furnished by this date, along with the quarterly statement in Form 49BA by specified funds under Rule 114AAB.
End of January: Quarterly statements and challan-cum-filings
As the month draws to a close, January 30, 2026, is the due date for issuing quarterly TCS certificates for the quarter ended December 31, 2025. This date also applies for furnishing challan-cum-statements for taxes deducted in December 2025 under Sections 194-IA, 194-IB, 194M and 194S by specified persons.
The final set of deadlines falls on January 31, 2026, which marks the due date for filing the quarterly TDS statement for the quarter ended December 31, 2025. Banking companies must also file their quarterly return of non-deduction of tax at source on interest paid on time deposits for the same period.
In addition, sovereign wealth funds and pension funds are required to intimate details of investments made in India during the October–December quarter by this date.
The month opens with deposit obligations and gradually moves into certificate issuance and return filings, making timely compliance critical to avoid interest and penalties.
Early January: TDS and TCS deposit deadlines
The first major compliance date falls on January 7, 2026, which is the due date for depositing tax deducted or collected for December 2025, excluding deductions under Sections 194-IA, 194-IB, 194M and 194S by specified persons. Government offices are also required to deposit any sums deducted or collected during the month.
The same date applies for entities that have received permission from the Assessing Officer to deposit TDS on a quarterly basis under Sections 192, 194A, 194D or 194H for the October to December 2025 period.
Mid-month: Issuance of TDS certificates and government filings
January 14, 2026, is the deadline for issuing TDS certificates for taxes deducted in November 2025 under Sections 194-IA (immovable property transactions), 194-IB (rent), 194M (payments to contractors or professionals by individuals or HUFs) and 194S (virtual digital assets by specified persons).
Compliance responsibilities continue on January 15, 2026, when government offices that have deposited TDS or TCS for December 2025 without a challan must furnish Form 24G.
The same date is also the deadline for filing the quarterly TCS statement for the quarter ending December 31, 2025, and for authorised dealers to submit Form 15CC, reporting foreign remittances made during the quarter.
Additionally, declarations received in Form 15G and Form 15H for the October–December quarter must be furnished by this date, along with the quarterly statement in Form 49BA by specified funds under Rule 114AAB.
End of January: Quarterly statements and challan-cum-filings
As the month draws to a close, January 30, 2026, is the due date for issuing quarterly TCS certificates for the quarter ended December 31, 2025. This date also applies for furnishing challan-cum-statements for taxes deducted in December 2025 under Sections 194-IA, 194-IB, 194M and 194S by specified persons.
The final set of deadlines falls on January 31, 2026, which marks the due date for filing the quarterly TDS statement for the quarter ended December 31, 2025. Banking companies must also file their quarterly return of non-deduction of tax at source on interest paid on time deposits for the same period.
In addition, sovereign wealth funds and pension funds are required to intimate details of investments made in India during the October–December quarter by this date.
