Quarterly TCS Certificate (Form 27D) for the Quarter Ended 30 June 2026 – Due by 30 July 2026

Businesses and other persons liable to collect Tax Collected at Source (TCS) must ensure timely issuance of the quarterly TCS certificate to eligible collectees. For the quarter ending 30 June 2026, the TCS Certificate in Form 27D must be issued on or before 30 July 2026, subject to the successful filing and processing of the quarterly TCS statement.

What is Form 27D?

Form 27D is the certificate issued by the tax collector to the collectee as evidence that TCS has been collected and deposited with the Central Government. The certificate enables the collectee to claim the TCS credit while filing the income tax return.

As per Section 206C of the Income-tax Act, 1961 and Rule 37D of the Income-tax Rules, 1962, Form 27D is the prescribed certificate for TCS and is generated through the TRACES portal after the quarterly TCS statement is processed. (Etds)

Due Date

• Quarter: April 2026 to June 2026

• Quarter End: 30 June 2026

• Due Date for Issuing Form 27D: 30 July 2026

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The certificate must be issued within 15 days from the due date for furnishing the quarterly TCS statement (Form 27EQ). Since the TCS statement for the June quarter is due on 15 July 2026, the corresponding Form 27D must be issued by 30 July 2026. (Etds)

Who is Required to Issue Form 27D?

Every person responsible for collecting tax at source under Section 206C, including businesses collecting TCS on specified transactions such as:

• Sale of specified goods covered under Section 206C

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• Sale of motor vehicles where applicable

• Overseas tour packages

• Foreign remittances under the Liberalised Remittance Scheme (LRS)

• Other transactions notified under the Income-tax Act

must issue Form 27D to the collectee after depositing the tax and filing the quarterly TCS return. (Etds)

Important Compliance Points

• File the quarterly TCS Statement (Form 27EQ) within the prescribed due date.

• Download Form 27D only from the TRACES portal after the statement is processed.

• Ensure the certificate is digitally or manually signed before issuing it.

• Verify that PAN, TAN, challan details and TCS amounts are correctly reported.

• Preserve a copy of the certificate for compliance and record-keeping.

Manual certificates generated outside the prescribed process are not considered valid TCS certificates. (TDS Reconciliation System)

Consequences of Non-Compliance

Failure to issue the TCS certificate within the prescribed time may attract penalties under the Income-tax Act. Delays in filing the quarterly TCS statement may also result in late filing fees and other consequences, affecting the collectee's ability to claim TCS credit promptly. (Etds)

Conclusion

Timely issuance of Form 27D is an important post-filing compliance requirement for every TCS collector. Businesses should ensure that quarterly TCS statements are filed accurately and that Form 27D is downloaded from TRACES and issued to collectees before 30 July 2026 to avoid compliance issues and facilitate seamless tax credit.

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

EXCERPT: Businesses collecting TCS must issue Form 27D for the quarter ended 30 June 2026 by 30 July 2026. Ensure timely compliance to avoid penalties.

SEO_TITLE: Quarterly TCS Certificate Form 27D Due Date – July 2026

SEO_DESCRIPTION: Form 27D for the June 2026 quarter is due by 30 July 2026. Stay compliant with TCS rules. Contact a tax professional today.