Quarterly TCS Certificate (Form 27D) for the Quarter Ended 30 June 2026 – Due Date and Compliance

Businesses and other persons liable to collect Tax Collected at Source (TCS) must issue the quarterly TCS certificate to eligible collectees after filing the prescribed TCS statement. Timely issuance of the certificate helps taxpayers claim TCS credit while filing their income tax returns and ensures compliance with the Income-tax provisions.

Due Date

The due date for issuing the Quarterly TCS Certificate in Form 27D for the quarter ended 30 June 2026 is:

30 July 2026

This timeline is prescribed under Rule 37D of the Income-tax Rules, which requires the certificate to be furnished within 15 days from the due date for filing the quarterly TCS statement.

What is Form 27D?

Form 27D is the certificate issued by the person collecting tax at source under Section 206C of the Income-tax Act, 1961. It serves as evidence that:

• TCS has been collected from the buyer or collectee.

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• The collected tax has been deposited with the Central Government.

• The collectee can claim the corresponding TCS credit while filing the income tax return.

The certificate is generated through the TRACES portal after the quarterly TCS statement has been successfully processed.

Important Compliance Points

• Issue Form 27D only after filing the quarterly TCS return and its successful processing.

• Verify that the PAN of the collectee is correctly reported in the TCS statement.

• Download the certificate from the TRACES portal and issue it with a digital or manual signature, as applicable.

• Retain records of issuance for future reference and compliance.

Why Timely Issuance Matters

Failure to issue the TCS certificate within the prescribed time may result in:

• Non-availability or delay in TCS credit for the collectee.

• Compliance issues for the collector.

• Exposure to penalties under the Income-tax Act for failure to furnish the prescribed certificate, where applicable.

Businesses should therefore ensure that quarterly TCS statements are filed accurately and on time so that Form 27D can be generated without delay.

Legal Reference

The requirement to issue the quarterly TCS certificate is governed by:

• Section 206C of the Income-tax Act, 1961

• Rule 37D of the Income-tax Rules, 1962, prescribing Form 27D and the time limit for its issuance.

• The TRACES portal guidelines, which provide that Form 27D is generated only after the quarterly TCS statement has been processed.

Conclusion

The due date for issuing the Quarterly TCS Certificate (Form 27D) for the quarter ending 30 June 2026 is 30 July 2026. Businesses collecting TCS should ensure timely filing of quarterly TCS statements, verify transaction details, and issue Form 27D promptly to enable collectees to claim their tax credit without difficulty.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Quarterly TCS Certificate (Form 27D) for the quarter ended 30 June 2026 must be issued by 30 July 2026. Know the due date and key compliance requirements.

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Sources verified: Rule 37D of the Income-tax Rules governing Form 27D and its issuance timeline, the Income Tax Department's Form 27D/Form 133 FAQs, TRACES guidance on downloading Form 27D, and July 2026 compliance calendars confirming the due date. (incometaxindia.gov.in)