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 – TDS and TCS Due Date Chart for FY 2025-26 | AY 2026-27 Tax Deducted at source ( TDS ) and Tax Collected at source (TCS) plays an important source of Tax collection for the Income Tax Department. Thus delay in collection or deduction of tax, delay in payment of TDS / TCS and filing TDS and TCS Return , leads to good quantum of Interest and Late fees. 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. 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.