Due Date for Deposit of Tax Deducted/Collected for September 2026

Tax deducted or collected during September 2026 must be deposited to the credit of the Central Government within the prescribed timeline under the Income-tax Rules, 2026. For most deductors and collectors, the due date is 7 October 2026.

Due Date for September 2026

Under Rule 218 of the Income-tax Rules, 2026, tax deducted or collected during a month is generally required to be deposited within seven days from the end of that month.

Accordingly:

• Tax deducted/collected during September 2026
• General due date: 7 October 2026

The Income Tax Department has also clarified that the Income-tax Act, 2025 does not change the general deposit timeline. The applicable timelines continue to be prescribed under Rule 218 of the Income-tax Rules, 2026.

Special Rule for Government Offices

A specific provision applies where tax is deducted or collected by an office of the Government.

As per Rule 218(1):

• Where the tax is paid without production of an income-tax challan, the amount must be credited to the Central Government on the same day.
• Where the tax is paid with an income-tax challan, it must generally be deposited on or before seven days from the end of the month in which the deduction or collection is made.

Therefore, a Government office using the challan-less/book-entry mechanism cannot wait until 7 October 2026; the tax is required to be credited on the same day.

Important Point for Taxpayers

The 7 October 2026 deadline is the general monthly deposit deadline. Certain specified transactions have separate challan-cum-statement timelines under Rule 218, so the applicable provision should be checked based on the nature of the payment or collection.

Businesses should reconcile their September 2026 deductions or collections before making the deposit and ensure that the amount is credited within the prescribed timeline.

Conclusion

For tax deducted or collected during September 2026, the general deposit deadline is 7 October 2026. Government offices paying tax without an income-tax challan must follow the same-day payment requirement under Rule 218.

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