What is TDS Return Filing?

Tax Deducted at Source (TDS) Return is a quarterly statement that must be filed by every person who is responsible for deducting TDS. It contains details of TDS deducted and deposited with the government. Filing TDS returns is mandatory under the Income Tax Act, 1961.

Why File TDS Returns?

  • Legal compliance requirement under Income Tax Act
  • Avoid heavy penalties and interest charges
  • Generate and issue TDS certificates (Form 16/16A)
  • Help employees/vendors claim TDS credit in their ITR
  • Maintain transparent financial records

Types of TDS Returns

Form 24Q

For: TDS on Salary payments to employees

Due Date: 31st of the month following the quarter

Form 26Q

For: TDS on payments other than salary (contractors, rent, professional fees, etc.)

Due Date: 31st of the month following the quarter

Form 27Q

For: TDS on payments to non-residents

Due Date: 31st of the month following the quarter

Form 26QB

For: TDS on sale of immovable property

Due Date: 30 days from the end of the month of deduction

TDS Return Filing Due Dates

Quarter Period Due Date (24Q/26Q/27Q)
Q1 April - June 31st July
Q2 July - September 31st October
Q3 October - December 31st January
Q4 January - March 31st May

Late Filing Penalties

₹200 per day until the return is filed (can go up to the amount of TDS)

Who Needs to File TDS Returns?

Companies paying salaries to employees
Businesses making payments to contractors
Property owners receiving rent above threshold
Businesses paying professional fees
Anyone making payments subject to TDS
Buyers of property above ₹50 lakhs

Documents Required for TDS Return Filing

Company Details:

  • TAN (Tax Deduction Account Number)
  • PAN of the deductor
  • Company address and contact details

Deductee Information:

  • Name and PAN of all deductees
  • Amount paid to each deductee
  • TDS deducted for each transaction
  • Date of payment and deduction

Payment Details:

  • Challan details (BSR code, date, serial number)
  • Amount deposited with government
  • Bank payment receipt

Additional Documents:

  • Previous quarter TDS return (if any)
  • Form 16/16A issued previously
  • Digital signature (for companies)

TDS Return Filing Process

1

Data Collection

Collect all payment details, TDS deducted, and challan information for the quarter.

2

Validation & Preparation

Verify PAN details, validate data, and prepare return in prescribed format.

3

Return Generation

Generate return file using official TDS software (TRACES utility).

4

E-Filing

Upload and file the return on TRACES portal with digital signature.

5

Acknowledgement

Receive filing acknowledgement and verify acceptance of return.

6

Form 16/16A Issuance

Download and issue TDS certificates to employees/vendors.

Our Pricing

Form 24Q

Salary TDS

₹1,999

Per Quarter

  • Up to 10 employees
  • Data validation
  • Return preparation
  • E-filing on TRACES
  • Filing acknowledgement
  • Form 16 generation
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Enterprise

Complete TDS Package

₹9,999

Per Quarter

  • Unlimited transactions
  • All forms (24Q, 26Q, 27Q)
  • TDS calculation support
  • Challan preparation
  • Complete filing service
  • Dedicated CA support
  • Priority support
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*Additional charges apply for transactions exceeding the specified limit

Frequently Asked Questions

What is TAN and is it required for TDS return filing?

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number required for anyone deducting or collecting tax. Yes, TAN is mandatory for filing TDS returns. We can help you obtain TAN if you don't have one.

What happens if I miss the TDS return filing deadline?

Late filing attracts a penalty of ₹200 per day until the return is filed. The maximum penalty cannot exceed the amount of TDS. Additionally, you cannot issue TDS certificates until the return is filed.

Can I file a revised TDS return if I made a mistake?

Yes, you can file a correction statement for any errors in the original return. There's no limit on the number of times you can file correction statements, but it's best to get it right the first time to avoid complications.

When should I deposit TDS with the government?

TDS must be deposited by the 7th of the following month (or 30th April for March). For government deductors, the deadline is the same day. The return filing is separate and done quarterly.

Do I need to file TDS return if TDS amount is zero?

If you have a valid TAN and made payments subject to TDS but no TDS was deducted (due to exemptions or threshold limits), you should still file a NIL return to maintain proper records.

How do I download Form 16/16A after filing?

After successful acceptance of your TDS return, you can download Form 16/16A from the TRACES portal. We provide assistance in downloading and issuing these certificates to your employees/vendors.