TDS Returns Filing

Accurate and timely filing of quarterly TDS returns (Form 24Q, 26Q, 27Q, 27EQ) under the Income‑tax Act, 2025

TDS Returns

What are TDS Returns?

Tax Deducted at Source (TDS) is a mechanism where the payer deducts a specified percentage of tax at the time of making certain payments (salary, interest, rent, commission, etc.) and deposits it with the government. The deductor is then required to file a quarterly TDS return, declaring all such deductions and deposits, so that the government can track tax credits and ensure compliance. The provisions governing TDS returns are now part of the Income‑tax Act, 2025 (ITA 2025), recasting the earlier Section 200 of the 1961 Act.

TDS Return Forms

  • Form 24Q: Quarterly return for TDS on salary payments.
  • Form 26Q: Quarterly return for TDS on all payments other than salary (residents).
  • Form 27Q: Quarterly return for TDS on payments to non‑residents (other than salary).
  • Form 27EQ: Quarterly return for Tax Collected at Source (TCS).

Due Dates (Quarterly)

  • Q1 (April–June): 31st July
  • Q2 (July–September): 31st October
  • Q3 (October–December): 31st January
  • Q4 (January–March): 31st May

Documents Required

  • Details of all payments made and tax deducted.
  • PAN of deductors and deductees.
  • Challan details for tax deposited.
  • Previous TDS return data for reference.
  • Corrected information if filing a revision return.

File Your TDS Returns

We'll prepare, verify, and file your TDS returns before the due date.

Our TDS Return Filing Process

Thorough data processing to ensure accuracy and avoid notices.

1. Data Collection

We gather all payment details, deductee PANs, and tax deposited challans for the relevant quarter.

2. Validation & Reconciliation

We validate PANs, check for short deductions, and reconcile TDS amounts with deposited challans to ensure 100% match.

3. Return Preparation

The TDS return is prepared in the appropriate format, incorporating all required information and corrections.

4. Filing & FVU Submission

We submit the return through the NSDL portal using the latest File Validation Utility (FVU). You receive the acknowledgment.

Frequently Asked Questions

Common queries about TDS returns

Form 24Q is used to file TDS on salary payments, while Form 26Q is used for TDS on all other payments made to residents (such as interest, rent, professional fees, etc.). If you deduct tax on non‑resident payments, you must file Form 27Q.
Late filing attracts a penalty under Section 271H of the Income‑tax Act, which can be a minimum of Rs. 10,000 and can go up to Rs. 1,00,000. Additionally, a late filing fee of Rs. 200 per day (maximum of the TDS amount) is levied under Section 234E. It may also result in difficulties for deductees in claiming credit for TDS.
Yes, if there is any error or omission in the original return, you can file a revised TDS return (a revision return) within the prescribed time limits. The revision completely replaces the earlier return with the corrected data.
Yes, TDS returns are filed quarterly. Each quarter's return must be filed separately using the appropriate form (24Q, 26Q, etc.) for the respective period. The due dates are 31st July, 31st October, 31st January, and 31st May for the four quarters.
Form 27EQ is a quarterly statement that contains details of Tax Collected at Source (TCS). It is filed by persons collecting tax at source (e.g., sellers of certain goods) under Section 206C of the Income‑tax Act.