Businesses, organisations and other persons responsible for deducting Tax Deducted at Source (TDS) or collecting Tax Collected at Source (TCS) should ensure timely deposit of the tax collected during October 2026. The applicable deadline for regular monthly deposits is 7th November 2026, subject to the special payment procedure applicable to Government offices.

Due Date for Deposit of TDS/TCS for October 2026

As per Rule 218 of the Income-tax Rules, 2026, tax deducted or collected during October 2026 is generally required to be deposited into the credit of the Central Government on or before 7th November 2026.

This requirement applies to regular monthly TDS and TCS deposits under the applicable provisions of the Income-tax Act, 2025.

Special Provision for Government Offices

A separate payment mechanism applies where tax is deducted or collected by an office of the Government.

Under Rule 218(1) of the Income-tax Rules, 2026:

• Payment without challan: Where tax is paid without production of an income-tax challan, the amount must be credited to the Central Government on the same day on which the tax is deducted or collected.

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• Payment with challan: Where tax is paid accompanied by an income-tax challan, the amount must be deposited on or before seven days from the end of the month in which the deduction or collection is made.

Accordingly, Government offices following the payment-without-challan mechanism must ensure same-day credit rather than waiting until 7th November 2026.

Important Compliance Points

Tax deductors and collectors should take note of the following:

• Reconcile the TDS/TCS amounts deducted or collected during October 2026.

• Ensure that the applicable tax is deposited within the prescribed time.

• Verify the challan details and payment particulars to avoid reconciliation issues.

• Government offices should follow the prescribed same-day payment procedure wherever tax is deposited without a challan.

• Maintain appropriate records of deductions, collections and tax deposits for subsequent reporting and compliance.

Conclusion

The due date for depositing TDS/TCS relating to October 2026 is 7th November 2026. Government offices depositing tax without production of an income-tax challan must, however, ensure payment on the same day of deduction or collection.

Timely deposit helps businesses and Government offices avoid interest, penalties and other consequences arising from delayed compliance.

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