If your business deducts TDS on rent, professional fees, contractor payments or interest, November has two dates you shouldn't miss. There's also something new this year: under the Income-tax Act, 2025, the TDS certificate you've known for years as Form 16A now has a new name.
Here's a short, practical guide to what's due, what's changed, and how to stay on track.
The two TDS dates in November 2026
7 November: deposit October's TDS and TCS
Tax you deducted or collected during October 2026 is generally due for deposit with the government by 7 November 2026. This date comes from published tax calendars for November 2026 and follows the long-standing monthly rule. We couldn't find it on an official 2026 page, so please confirm it with your adviser if you're unsure.
Paying late usually means interest for every month or part of a month of delay. It also means your TDS return and certificates won't match. So it's worth paying early in the week.
15 November: issue Q2 TDS and TCS certificates
The Income Tax Department's own note on TDS certificates says that certificates for Quarter 2 (July to September) must be issued by 15 November of the financial year. That's within 15 days of the due date for filing the quarterly TDS statement.
This applies to:
- Non-salary TDS certificates, now Form 131 (earlier Form 16A)
- TCS certificates, now Form 133 (earlier Form 27D)
What's new: the forms have new numbers
The Income-tax Act, 2025 and the Income-tax Rules, 2026 have renumbered the familiar forms. As listed by the Income Tax Department:
| Old name (1961 Act) | New name (2025 Act) | What it is |
|---|---|---|
Form 16 | Form 130 | Salary TDS certificate (yearly, due 15 June) |
Form 16A | Form 131 | Non-salary TDS certificate (quarterly) |
Forms 16B, 16C, 16D, 16E | Form 132 | Certificates for property, rent and similar challan-cum-statement deductions, now merged into one form |
Form 27D | Form 133 | TCS certificate (quarterly) |
The quarterly statements were renamed too. Form 131 is issued against the new Forms 140 and 144 (earlier 26Q and 27Q), and Form 133 against Form 143 (earlier 27EQ).
Why this matters for small businesses
Most of the work is still the same. You deduct, deposit, file the statement, then download and share the certificate. But your vendors, landlords and consultants may start asking for "Form 131" instead of "Form 16A." Knowing that it's the same thing under a new name saves a lot of back-and-forth.
Download only from TRACES
The Income Tax Department's note also says:
- A certificate is valid only if it's generated from the TRACES portal.
- It must carry the deductor's or collector's signature, either digital or physical.
- You can download a duplicate from TRACES at any time.
So a certificate made in Excel or your accounting software isn't enough on its own. Always download it from TRACES.
A quick checklist before 15 November
- Confirm October's TDS/TCS has been deposited and the challan details are correct.
- Check that your Q2 TDS/TCS statement was filed and processed without defaults.
- Fix any PAN mismatches first. A wrong PAN means the deductee won't see the credit.
- Request the Form 131/133 download from TRACES.
- Sign and send the certificates to each deductee and keep a record of when you sent them.
Why on-time certificates matter
Your vendors and landlords rely on these certificates to match the TDS against their own tax records and claim credit when they file their returns. Late or wrong certificates lead to awkward follow-ups and mismatched credits, and can mean penalties for the deductor. Getting it right on time keeps both your compliance record and your business relationships healthy.
What this does NOT change
- Form 130 (salary certificate, earlier Form 16) isn't due in November. It's issued yearly, by 15 June after the tax year ends.
- The quarterly TDS statement for Q2 was due earlier. This post is about the certificate that follows it.
Frequently asked questions
Is Form 131 the same as Form 16A?
Yes. Under the Income-tax Act, 2025 and the Rules, 2026, the non-salary TDS certificate earlier called Form 16A is now Form 131.
What is the due date for the Q2 TDS certificate in 2026?
15 November, as per the Income Tax Department's note on TDS certificates.
Can I make the TDS certificate myself?
No. Only a certificate generated from the TRACES portal and signed by the deductor is valid.
When must October's TDS be paid?
By 7 November 2026, as per published November 2026 tax calendars. This follows the usual monthly rule, but please check with your adviser if you're unsure.
Is the salary certificate (Form 130) due now?
No. Form 130, earlier Form 16, is issued yearly by 15 June after the end of the tax year.
How TaxQue can help
From monthly TDS payments to quarterly statements and TRACES downloads, TaxQue takes the whole TDS cycle off your plate, so your vendors get their certificates on time, every time.
Write to info@taxque.in, call 9311256088, or visit taxque.in.
Sources
- Income Tax Department, note on TDS/TCS certificates (Forms 130–133): https://www.incometaxindia.gov.in/documents/d/guest/fn-130-131-132-133 Official ↗
- Income Tax Department, Form 16 and Form 16A: https://www.incometaxindia.gov.in/w/form-16-and-form-16a Official ↗
- Mint, November 2026 income tax calendar (7 Nov deposit date): https://www.livemint.com/money/personal-finance/november-2026-income-tax-calendar-check-key-deadlines-for-tds-payments-tax-certificates-and-itr-filing-11793339559723.html
This article is general information, not legal advice.
