Find
Q4 of FY 2025-26 belongs to a year before 1 April 2026, so the statement, its processing and defaults stay under the Income-tax Act 1961, even though it was filed and processed after 1 April 2026.
ITR
TDS statement default for the last quarter of FY 2025-26
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Provisions
Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025); Sec 201, Income-tax Act 1961 (now Sec 398, Income-tax Act 2025); Sec 536, Income-tax Act 2025 (repeal and savings)
Analysis
The intimation should cite Sec 200A (now Sec 399) and the fee Sec 234E (now Sec 427). Example: Q4 Form 24Q filed on 28 May 2026 shows a ₹2,200 interest default for March salary TDS deposited on 5 May instead of 30 April. Pay the interest and correct the statement in the old Form 24Q. Quote the old sections in any reply.
Close
- Confirm the year is FY 2025-26 or earlier
- Use the old form for the correction
- Quote 1961 sections first in replies
- Pay genuine interest or fee
- Upload the correction
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