When is the TCS statement for July to September 2026 due?

31 October 2026, in Form No. 143 (earlier Form 27EQ), per the Income Tax Department's Form 143 FAQs.

When must Form 133 TCS certificates be issued for Q2?

Within 15 days of the statement due date, so 15 November 2026. Form 133 (earlier 27D) is downloaded from TRACES after Form 143 is processed.

How is a mistake in Form 133 corrected?

File a revised TCS statement in Form 143; once processed, download and issue the corrected Form 133.

TCS sheet for CA firms: Form 143 statement for July–September by 31 October 2026, and Form 133 certificates by 15 November

Updated 22 Oct 2026 · Disclosure: the white-label calendar linked below is an Unadhi product (₹999/year).

What you get: a ready-to-copy Google Sheet layout that tracks every client who collects TCS from "July–September challans matched" to "Form 133 sent to the last collectee", with a status formula and due-date flags for 31 October 2026 (Form 143, the quarterly TCS statement) and 15 November 2026 (Form 133, the TCS certificate). Plus a nine-day plan and three client messages. Free, no sign-up.

Short answer (checked 22 Oct 2026): from tax year 2026-27 the quarterly TCS statement is Form No. 143 (earlier Form 27EQ), filed under Rule 219 of the Income-tax Rules, 2026 (section 397(3)(b) of the Income-tax Act, 2025). For July–September it is due 31 October. The TCS certificate is Form No. 133 (earlier Form 27D, section 395(4)(a)), due within 15 days of the statement due date, so 15 November for this quarter. Form 133 can only be downloaded from TRACES after the Form 143 statement is processed; a certificate made any other way is not valid. Sources: the Income Tax Department's note on Form 143, Form 143 FAQs and Form 133 FAQs. 31 October 2026 is a Saturday and 15 November 2026 a Sunday; no extension had been announced when we checked, so confirm on incometax.gov.in and the TRACES portal before you act. This is a starting point, not tax advice.

Who on your client list is affected

Every client who is a collector: the department's note lists sellers of scrap, liquor, tendu leaves, forest produce and motor vehicles, parking lot, toll plaza and mining or quarrying contracts, and authorised dealers collecting on overseas remittances and foreign tour packages. Which transactions and rates apply in tax year 2026-27 depends on the client's facts; check each one against the Act before you file.

Tab "collectors": one row per TAN

Column	What goes in it
A Client	Name
B TAN	One row per TAN (a client with two TANs gets two rows)
C Nature of collection	Scrap / motor vehicle / remittance / tour package / other
D Challans Jul–Sep matched	Yes / No (every challan or book adjustment for the quarter ties to the collection register)
E Collectee PANs checked	Yes / No (the annexure is collectee-wise, by PAN)
F Form 143 filed on	Date (leave blank until filed)
G Return Receipt Number	From the filing acknowledgement
H Processed	Without default / With default / Pending
I Form 133 downloaded on	Date from TRACES
J Collectees	Number of collectees in the annexure
K Certificates sent	Number sent so far
L Status	Formula below

L2: =IF(AND(J2>0,K2>=J2),"Done",
 IF(F2="",IF(OR(D2<>"Yes",E2<>"Yes"),"Fix data, file by 31 Oct","File Form 143 by 31 Oct"),
 IF(H2="With default","Correction statement",
 IF(I2="","Download Form 133 from TRACES","Send "&(J2-K2)&" certificates by 15 Nov"))))
M2: =IF(AND(F2="",TODAY()>DATE(2026,10,31)),"LATE: statement",IF(AND(L2<>"Done",TODAY()>DATE(2026,11,15)),"LATE: certificates",""))

Sort by column L so "Fix data" rows are on top. Column M flags anything that slips past either due date.

Nine-day plan (22–31 October), then certificates

When	What
Thu 22 – Sat 24 Oct	Send message 1 to every collector client. Get the July–September collection register and challan list.
Mon 26 – Tue 27 Oct	Match challans to the register (column D). Check collectee PANs (column E); chase missing ones with message 2.
Wed 28 – Thu 29 Oct	Prepare Form 143 in the RPU, validate in the FVU, file. Record the Return Receipt Number.
Fri 30 Oct	Buffer day for rejected files. 31 Oct is a Saturday; do not leave filing for it.
From early November	Check processing on TRACES. With default: file a correction statement. Without default: request and download Form 133.
By 15 Nov (a Sunday)	Sign and send every Form 133 (message 3) and fill column K. Each collector issues a separate certificate per quarter.

Three client messages

1. Data request: "Your July–September TCS statement (now Form 143, earlier 27EQ) is due on 31 October, which is a Saturday. Please send the TCS collection register and all challans for the quarter by Saturday 24 October so we can file on time."

2. Missing PAN: "The TCS statement is filed buyer by buyer, by PAN. We are missing the PAN for: [names]. Please get them this week; until we have them the statement cannot be completed correctly."

3. Certificates ready: "Your TCS certificates for July–September (Form 133, earlier 27D) are downloaded from TRACES. Please sign and send each buyer their certificate by 15 November, or tell us to send them for you. Buyers will also see the credit in their AIS."

Notes that save a correction later

Corrections to a certificate are made by filing a revised Form 143; after it is processed, download and issue the corrected Form 133 (Form 133 FAQ 7).
Form 133 is not attached to the buyer's return, but must be kept for records (FAQ 8). A duplicate can be issued if marked "duplicate" (FAQ 11).
Collected tax must be paid to the Government within the time limits in Rule 218 of the Income-tax Rules, 2026; confirm the exact dates on the portal.
A statement filed late attracts a late fee; see our TDS late fee guide and confirm on the portal how it applies to TCS.

Related guides

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The White-Label Client Compliance Calendar for CA Firms (₹999/year) sends four quarterly packs with your firm name on the DOCX, PDF and WhatsApp image, plus national .ics/.xlsx and extension notes. Files are made after checkout (not instant). 14-day refund from when you receive the first pack. Disclosure: that is an Unadhi product. You can use this TCS sheet without buying anything.

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