TDS Return Filing
Prepare and file quarterly TDS returns and issue the related deduction certificates.
What's covered
- A TDS return is the quarterly statement a deductor files with the Income Tax Department reporting the tax deducted at source, the parties from whom it was deducted, and the challans through which it was deposited; it is what allows the deductee to see the credit in Form 26AS and claim it against their own tax.
- The form you file depends on the kind of payment: Form 24Q reports TDS on salary, Form 26Q reports TDS on non-salary payments made to residents, Form 27Q reports TDS on payments made to non-residents, and Form 27EQ reports tax collected at source (TCS).
- Returns are filed quarterly — the statement for the April-June quarter is due by 31 July, for July-September by 31 October, for October-December by 31 January, and for January-March by 31 May of the following financial year.
- Late or incorrect filing is expensive: a fee of ₹200 per day runs under §234E until the return is filed (capped at the TDS amount for that quarter), a penalty of ₹10,000 to ₹1 lakh can be levied under §271H for non-filing or incorrect filing, and interest of 1.5% per month applies on tax deposited late — so accurate, on-time filing protects both you and your deductees.
How we work
- 01
Reconcile deductions and deposits
We match every deduction made during the quarter against the challans through which the tax was deposited, confirm the deductee PANs, and identify the correct form — 24Q for salary, 26Q for resident non-salary payments, 27Q for non-resident payments or 27EQ for TCS.
- 02
Prepare and validate the statement
We prepare the return using the NSDL Return Preparation Utility (RPU) and validate the file through the File Validation Utility (FVU) so that PAN, challan and deduction details are error-free before submission, since defects delay the credit reaching your deductees.
- 03
File on time and issue certificates
We file the quarterly return by its due date — 31 July, 31 October, 31 January or 31 May as applicable — then download the data from TRACES and issue the deduction certificates: Form 16 for salary, Form 16A for non-salary payments and Form 27D for TCS.
Documents required
- TAN of the deductor and PAN of the responsible person
- PAN of each deductee from whom tax was deducted
- Challan details for the TDS or TCS deposited during the quarter
- Salary and payment records for the quarter (amount paid, rate and section)
- Details of any lower or nil-deduction certificates relied on
Applicable laws & forms
- Income-tax Act 1961, Chapter XVII-B — requires deduction of tax at source and quarterly reporting
- Form 24Q (salary), Form 26Q (resident non-salary), Form 27Q (non-resident), Form 27EQ (TCS) — the quarterly statements
- Due dates — Q1 by 31 July, Q2 by 31 October, Q3 by 31 January, Q4 by 31 May
- §234E — late-filing fee of ₹200 per day, capped at the TDS amount for the quarter
- §271H — penalty of ₹10,000 to ₹1 lakh for non-filing or incorrect filing of a TDS/TCS return
- Interest of 1.5% per month on tax deducted but deposited late
Frequently asked questions
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Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.