Income Tax
DSC for TDS Returns (24Q, 26Q, 27Q): TRACES Signing Guide 2026
Published October 19, 2026 · By DSCKart
Quarterly TDS statements are prepared as an FVU file and then signed before filing. If you sign with a DSC, the certificate must be registered correctly first. The Q2 FY 2026-27 returns are due on 31 October 2026, so this guide covers the DSC side of that filing.
When are the Q2 TDS returns due?
Forms 24Q, 26Q and 27Q for July–September 2026 (Q2 of FY 2026-27) are due on 31 October 2026. Form 27EQ for TCS follows a separate date, the 15th of the month after the quarter, so it fell on 15 October.
The other quarterly dates are 31 July, 31 January and 31 May. Confirm the current date on the Income Tax or TRACES portals before you file, as notified deadlines can be extended.
Which TDS forms are involved?
Form 24Q covers salary TDS, 26Q covers non-salary payments to residents, 27Q covers payments to non-residents and 27EQ covers TCS.
Note that the Income-tax Act, 2025 has replaced the 1961 Act's section numbering from 1 April 2026, so check how your professional or your software refers to sections. Form names such as 24Q and 26Q are still used in practice.
Does a TDS return need a DSC?
A TDS statement must be verified before it is accepted. The signed FVU file can be signed with a DSC, or verified using an EVC where the portal allows it. Many deductors, CAs and tax professionals prefer a DSC for bulk or professional filing.
Which method is available to you depends on the deductor type and the current portal rules, so confirm on TRACES or with a professional rather than assuming one option over the other.
Which DSC works for TDS filing?
A valid Class 3 DSC in the name of the signer (the responsible person or authorised signatory) works once registered for the TAN or login on the relevant portal.
Class 2 is no longer issued, and new certificates and renewals use FIPS 140-3 tokens. See the DSC for Income Tax page for what the portal expects.
How do you sign a TDS return with a DSC? (checklist)
Prepare and validate the statement, confirm the certificate is valid and registered, then upload the signed FVU file and keep the acknowledgement.
- Prepare the statement in the utility and validate it to generate the FVU file.
- Check the DSC expiry — see how to check DSC validity.
- Plug in the token and keep the signing utility or driver running while you sign.
- Register or update the DSC on the portal after any renewal — see registering a DSC across portals.
- Upload the FVU file with the signature, and save the token or acknowledgement number for correction returns.
What does a late TDS return cost?
A fee of ₹200 per day applies for each day the statement is late, capped at the TDS amount for that quarter, even if TDS was paid on time. Interest and other penalties can apply separately.
Under the Income-tax Act, 2025 the provision numbering differs, so verify the current figures on the portal or with a professional before relying on them.
What common errors block TDS filing?
Most blocks come from the certificate or the signing setup rather than the data itself — an expired, unregistered or undetected DSC, or a signer mismatch.
- Expired DSC found at the last step — renew early.
- A renewed DSC that has not been re-registered on the portal.
- Token not detected, or emSigner or the driver not running — see common DSC errors and fixes.
- Name or PAN mismatch between the certificate and the registered signer.
- FVU validation errors — these are data errors, not DSC errors, and are fixed in the statement.
Related guides
See DSC for tax audit reports, DSC for Form 15CA/15CB and DSC for Income Tax e-Filing.
Frequently Asked Questions
What is the due date for Q2 TDS returns in FY 2026-27?
31 October 2026 for Forms 24Q, 26Q and 27Q, covering July to September 2026.
Do I need a DSC to file a TDS return?
A DSC is one way to sign the FVU file; an EVC can be used where the portal allows it. Check what applies to your deductor type on the portal or with your tax professional.
Which class of DSC is used for TDS statements?
A Class 3 DSC. Class 2 certificates are no longer issued, and new certificates and renewals use FIPS 140-3 tokens.
Do I need to register my DSC again after renewal?
Yes. A renewed certificate is a new certificate, so register it on the portal before signing.
What is the late fee for a delayed TDS return?
₹200 per day until the statement is filed, capped at the TDS amount for the quarter. Interest and other penalties can apply separately; confirm current rules on the portal.
Is a DSC the same for 24Q, 26Q and 27Q?
Yes. The same registered DSC signs all of these statements; the form type depends on the payments reported, not on the certificate.
Need a valid DSC before 31 October?
Get or renew a Class 3 DSC for the authorised signatory and file the statement without last-minute errors.
General guidance only. Confirm due dates, fees, penalties and signing options on the Income Tax / TRACES portals or with a professional.