Two deadlines fall on Saturday 31 October 2026: the Q2 (July–September) TDS and TCS statements, now filed on Forms 138, 140, 144 and 143, and the September 2026 PF ECR, which EPFO extended from 15 October.
Two compliance deadlines fall on Saturday, 31 October 2026.
1. Q2 TDS and TCS statements (July–September 2026)
This is the first half-year under the Income-tax Act, 2025, so the quarterly statements have new form numbers:
- Form 138 for salary TDS (was 24Q)
- Form 140 for other payments to residents (was 26Q)
- Form 144 for payments to non-residents (was 27Q)
- Form 143 for TCS (was 27EQ)
No extension has been announced. CBDT Circular 07/2026 covered only tax audit reports and audit-case returns. A late statement attracts a fee of ₹200 per day under section 427 (earlier section 234E), capped at the TDS or TCS amount. Q2 TDS certificates (Form 131, earlier 16A) are due by 15 November 2026.
2. PF ECR for September 2026
EPFO's circular dated 13 October 2026 moved the due date for the September 2026 ECR and PF payment from 15 October to 31 October 2026, because the wage ceiling changed in the middle of September. This is a one-time relief for September only. The October 2026 ECR is still due on 15 November.
What to do
- File the Q2 TDS/TCS statements today, on the new form numbers, after checking challan and PAN details.
- Upload the September ECR and pay PF on the EPFO employer portal today.
- If you miss today, file as soon as you can. The TDS late fee grows every day.
Need help? Call or WhatsApp +91 93113 95139.
Sources: Pujara & Co, CAclubindia (TDS due dates), CorpLaw Updates (EPFO), CAclubindia (EPFO).
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