TDS Return Filing
Accurate quarterly TDS return filing for businesses deducting tax at source — Form 24Q for salaries, 26Q for other payments, 27Q for non-residents.
Starting at ₹2,249*/quarterWhat Is TDS Return Filing?
Any business or individual who deducts tax at source under the Income Tax Act, 1961 — on salary, rent, professional fees, contractor payments or payments to non-residents — must hold a Tax Deduction and Collection Account Number (TAN) and file a quarterly TDS return under Section 200. The relevant form depends on the nature of payment: Form 24Q for salary TDS, Form 26Q for other domestic payments, and Form 27Q for payments to non-resident deductees. Late filing attracts a fee of ₹200 per day under Section 234E, and delayed deposit of deducted tax attracts interest under Section 201 — so timely, accurate quarterly filing matters both for compliance and for your deductees' TDS credit.
Who Should Use This Service
Employers deducting TDS on salaries — required to file Form 24Q every quarter.
Businesses paying rent, professional fees or contractors above threshold limits, requiring Form 26Q.
Businesses making payments to non-residents, requiring Form 27Q filing.
Anyone who has received a TDS default or correction notice and needs a correction statement filed.
What's Included
Form 24Q (Salary TDS)
Quarterly TDS return for tax deducted from employee salaries.
Form 26Q (Non-Salary TDS)
For TDS on payments like rent, professional fees, and contractor payments.
Form 27Q (Non-Resident TDS)
TDS return for payments made to non-resident deductees.
Form 16/16A Generation
TDS certificates generated for your employees and vendors.
Documents Required
TAN of the deductor — mandatory for filing any TDS return.
Deductee details — PAN, name and amount paid/credited for each deductee.
Challan details — BSR code, challan serial number and deposit date for tax deposited.
Salary or payment breakup — relevant to the form being filed (24Q, 26Q or 27Q).
How It Works
Deduction Data Collection
Salary and vendor payment TDS details are gathered for the quarter.
Challan Verification
TDS challans are matched against deposits made.
Return Preparation & Filing
The relevant form is prepared and filed with the department.
TDS Certificates
Form 16/16A generated and shared for distribution.
Timeline
Quarterly TDS returns are generally due by 31 July, 31 October, 31 January and 31 May for the respective quarters, and are typically filed within 2–4 working days once challan and deductee details are confirmed. Form 16/16A is generated shortly after the return is processed by the department.
Related Services
Common Mistakes to Avoid
Quoting an incorrect PAN for a deductee, which triggers a TDS default notice and denies their credit.
Missing one of the quarterly TDS return due dates (31 July, 31 October, 31 January, 31 May).
Depositing TDS after the 7th of the following month, attracting interest under Section 201.
Forgetting to issue Form 16/16A to deductees after the return is filed.
Frequently Asked Questions
Who is required to deduct and file TDS returns?
Any business or individual liable to deduct tax at source on specified payments, such as salary, rent, or professional fees above prescribed limits, must obtain a TAN and file quarterly TDS returns under Section 200 of the Income Tax Act, 1961.
What happens if I file TDS returns late?
A late filing fee of ₹200 per day applies under Section 234E until the return is filed, capped at the TDS amount, along with interest under Section 201 on any delayed tax deposit.
What if I made an error in a filed TDS return?
A correction statement can be filed to fix errors in deductee details, challan details, PAN, or amounts, ensuring Form 16/16A and Form 26AS reflect the corrected figures.
What is the difference between Form 24Q, 26Q and 27Q?
Form 24Q reports TDS deducted from salary payments, Form 26Q covers TDS on other domestic payments such as rent, professional fees and contractor payments, and Form 27Q reports TDS on payments made to non-resident deductees.
What are the due dates for quarterly TDS returns?
TDS returns are generally due by 31 July, 31 October, 31 January and 31 May for the four quarters of the financial year, though we confirm the exact date applicable to your filing.
What is Form 16 and Form 16A?
Form 16 is the annual TDS certificate issued to employees summarising salary TDS, while Form 16A is issued quarterly for TDS deducted on non-salary payments such as rent, professional fees and contractor payments.
What is the penalty for late TDS return filing?
A late filing fee of ₹200 per day applies under Section 234E until the return is filed, capped at the TDS amount, in addition to possible penalty under Section 271H for prolonged delay.
What is Form 26Q used for?
Form 26Q is the quarterly TDS return for all payments other than salary — such as professional fees, rent, contractor payments and interest — made to resident deductees.