The compliance cycle for January kicks off early. January 7, 2026, is the key deadline for depositing TDS and TCS deducted or collected for December 2025. This applies to most deductions, except those under Sections 194-IA, 194-IB, 194M and 194S made by specified persons. Government offices must also ensure that any tax deducted or collected during the month is deposited by this date.
