Income Tax Act, 1961 · Section 200
TDS रिटर्न फ़ाइलिंग
कर्मचारियों की सैलरी हो या वेंडर को भुगतान, काटे गए TDS का रिटर्न सही फ़ॉर्म में भरना होता है। हमारी CA टीम रिटर्न फ़ाइल करती है और TDS सर्टिफ़िकेट में भी मदद करती है।
- Applicable Forms
- Form 24Q/26Q/27Q
- Return Frequency
- Quarterly
- Due Dates
- 31 Jul/Oct/Jan/May
- Per Quarter
- ₹1,500 + GST
- CA-assisted quarterly TDS return filing
- Forms 24Q, 26Q, 27Q - all deductee types
- Due-date tracking so you never miss a quarter
TDS Return Filing
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मुख्य तथ्य
ज़रूरी तथ्य, एक ही जगह
जो जानकारी आम तौर पर पाँच अलग-अलग पेजों से जोड़नी पड़ती है, वह सब एक ही जगह।
- Governing section
- Section 200
- Income Tax Act, 1961
- Frequency
- Quarterly
- 4 returns per financial year
- Due dates
- 31 Jul / 31 Oct / 31 Jan / 31 May
- For quarters ending 30 Jun / 30 Sep / 31 Dec / 31 Mar
- Forms
- 24Q / 26Q / 27Q
- Salary / Non-salary / NRI payments
- TDS certificates
- Form 16 / Form 16A / Form 16B
- Issued to deductees annually / quarterly
- Government fee
- Nil
- TDS e-Filing portal charges nothing
- Our fee from
- ₹1,500
- Per quarter, per form; companies from ₹2,500
- Filing mode
- Online (e-Filing portal)
- NSDL / TIN
What is a TDS return and who must file it?
A TDS (Tax Deducted at Source) return is a quarterly statement filed by every person responsible for deducting tax at source. It details all TDS deductions made during the quarter: deductee name, PAN, TAN of the deductor, amount paid, tax deducted, and tax deposited with the government. The return is filed through the TDS e-Filing portal maintained by NSDL/UTIITSL.
TDS returns are mandatory for all deductors - employers deducting TDS on salary, banks deducting TDS on interest, contractors deducting TDS on payments to subcontractors, and businesses making payments to professionals, contractors, or NRIs. There are three main TDS return forms: Form 24Q (salary payments), Form 26Q (all non-salary payments), and Form 27Q (payments to non-residents).
Filing TDS returns is not just compliance - it is how your deductees get their TDS credit. Form 26AS, which every taxpayer checks before filing their ITR, is built from the data you submit in your TDS returns. If your TDS return is incorrect or late, your deductees may not get proper credit, and you may face interest, penalties, or even prosecution under Section 271C and 276B.
Form 24Q vs 26Q vs 27Q: which TDS return do you file?
The right form depends on the type of payment you are making and deducting TDS on.
Form 24Q - Salary
Salary, wages, pension, bonus, allowances
Form 26Q - Non-salary
Interest, commission, rent, professional fees, contractor payments, brokerage, technical services
| पहलू | Form 24Q - Salary | Form 26Q - Non-salary |
|---|---|---|
| Applicable payments | Salary, wages, pension, bonus, allowances | Interest, commission, rent, professional fees, contractor payments, brokerage, technical services |
| Deductee type | Employees (resident) | Resident individuals, firms, companies (all except employees) |
| TDS certificate issued | Form 16 (annual) + Form 12BA | Form 16A (quarterly) |
| Quarterly filing | Yes - 4 times per year | Yes - 4 times per year |
| TAN requirement | Mandatory | Mandatory |
| Most common for | कमी: Employers paying salary | फ़ायदा: Businesses making vendor / contractor payments |
Bizeneed विज़ुअल गाइड
TDS रिटर्न फ़ाइलिंग
File TDS returns online - Form 24Q (salary), 26Q (non-salary), 27Q (NRI). Quarterly due dates, TDS certificates (Form 16, 16A). CA-assisted filing from ₹1,500 per quarter.
- 1ज़रूरत समझना
- 2दस्तावेज़ तैयार करना
- 3फ़ाइलिंग पूरी करना
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पात्रता
Who must file TDS returns?
Anyone who deducts TDS from payments must file a quarterly TDS return. Here is who falls under this requirement.
- Employers deducting TDS on employee salaries (Form 24Q)
- Businesses making payments to contractors, professionals, or vendors (Form 26Q)
- Banks deducting TDS on fixed deposit interest (Form 26Q)
- Companies paying rent above the threshold (Form 26Q)
- Businesses making payments to non-residents (Form 27Q)
- Anyone with a valid TAN (Tax Deduction and Collection Account Number)
एंटिटी के प्रकार के अनुसार
| एंटिटी | लागू क़ानून | पात्र |
|---|---|---|
| Employers (Form 24Q) | Section 192 / Income Tax Rules, 1962 | हाँ |
| Businesses - non-salary payments (Form 26Q) | Sections 192A, 194A, 194C, 194H, 194J, etc. | हाँ |
| Payments to NRIs (Form 27Q) | Sections 195, 195A / Income Tax Rules, 1962 | हाँ |
| Banks (Form 26Q for FD interest) | Section 193 / Income Tax Rules, 1962 | हाँ |
| Without TAN | TAN is mandatory for TDS return filing | नहीं |
| Voluntary deductors not deducting | No return required if no TDS deducted | नहीं |
Industries that commonly file TDS returns
Employers
- All companies with employees (Form 24Q)
- Partnership firms paying salaries
- NGOs and trusts with staff
Construction & real estate
- Contractors paying subcontractors (194C)
- Real estate developers (194C)
- Infrastructure companies
Professional services
- CA firms paying professional fees (194J)
- Consulting firms
- Legal firms
Banking & NBFCs
- Interest on FDs (193)
- Interest on loans (194A)
- Commission to agents
Technology & IT
- Freelancer payments (194J)
- Software licensing fees (194C)
- Cloud service payments
कौन पात्र नहीं है
- Individuals / HUFs not subject to tax audit (under Section 44AB) are exempt from filing TDS returns for certain payments
- Salaried individuals do not file TDS returns - their employer does
Which TDS return form do you need?
Answer three questions to identify the correct TDS return form for your situation.
3 में से 0 सवालों के जवाब दिए
What type of payment are you making?
Do you have a valid TAN (Tax Deduction Account Number)?
Did you actually deduct TDS in the quarter?
अपनी पात्रता का नतीजा देखने के लिए सभी सवालों के जवाब दें।
सबमिट करके आप Bizeneed से अनुरोध करते हैं कि वह इस पूछताछ के बारे में आपसे संपर्क करे। ज़्यादा जानकारी के लिए हमारी प्राइवेसी पॉलिसी देखें।
दस्तावेज़
Documents needed for TDS return filing
5 ज़रूरी · 1 लागू हो तो
चेकलिस्ट मुझे ईमेल करेंसभी एंटिटी के लिए एक जैसे
- TAN of the deductorज़रूरी
- PAN of the deductorज़रूरी
- Challan details for TDS deposited (Challan 281)ज़रूरी
- Deductee details - name, PAN, amount paid, TDS deductedज़रूरी
- Proof of TDS deducted (invoices, salary slips, rent receipts)ज़रूरी
- Form 16 / Form 16A issued to deductees (for reconciliation)लागू हो तो
एंटिटी के हिसाब से
| एंटिटी | अतिरिक्त दस्तावेज़ |
|---|---|
| Employer (Form 24Q) | TAN, PAN, employee salary details, Form 16 challan, Form 16/16B issued to employees |
| Business (Form 26Q - contractors) | TAN, PAN, contractor invoices, TDS challan (281), Form 16A issued to contractors |
| Business (Form 26Q - interest/rent) | TAN, PAN, deductee details, TDS challan (281), Form 16A issued to deductees |
| NRI payments (Form 27Q) | TAN, PAN, NRI deductee details, TRC (if applicable), TDS challan (281), Form 16A issued to deductees |
Get the TDS return checklist as a PDF
A one-page checklist for your TAN and the form you need to file.
प्रक्रिया
How TDS return filing works
TDS returns must be filed quarterly on the NSDL e-Filing portal. We handle the entire preparation and filing process.
Collect deductee and challan data
We gather all deduction details for the quarter - deductee names, PANs, amounts paid, TDS deducted, and the challan details for tax deposited. We reconcile this against your books.
Prepare the TDS return (Form 24Q/26Q/27Q)
We prepare the quarterly TDS return in the correct format, including all deductee-wise details and challan-wise tax deposited. For Form 24Q, we also prepare Annexure I and Annexure II as required.
Validate and correct errors
We validate the return using the NSDL/UTIITSL utility. Any errors - such as invalid PAN formats, mismatched challan details, or incorrect TDS rates - are corrected before filing.
File on the TDS e-Filing portal
We file the validated TDS return on the NSDL e-Filing portal (www.tdscpc.gov.in) using your TAN and credentials. A receipt (Form 26/Q/27) is generated.
Download and distribute TDS certificates
After filing, we generate Form 16 (for employees, annual) or Form 16A (for non-salary deductees, quarterly) from the TRACES portal (www.incometaxindia.gov.in/traces) and distribute them to deductees.
Reconcile and track
We reconcile the TDS return with your quarterly books and ensure the TDS credits appear correctly in your deductees' Form 26AS.
You can file TDS returns yourself on the NSDL e-Filing portal. The portal is free to use. What most deductors get wrong is the data entry: a single PAN typo, a mismatched challan, or a wrong TDS rate causes the entire return to be rejected. We validate every field before filing.
समय-सीमा
TDS return due dates - mark your calendar
TDS returns are due quarterly. Missing a due date attracts penalties. We help you stay on schedule.
| चरण | समय |
|---|---|
| Q1 return (Apr-Jun) | Due by 31 July |
| Q2 return (Jul-Sep) | Due by 31 October |
| Q3 return (Oct-Dec) | Due by 31 January |
| Q4 return (Jan-Mar) | Due by 31 May |
| Annual TDS certificate - Form 16 | Due by 15 June (for employees) |
| Annual TDS certificate - Form 16A | Due by 15 June (for non-salary deductees) |
Due dates are prescribed under the Income Tax Act and Rules. Missing a quarterly due date attracts a penalty of ₹200 per day under Section 234E until the return is filed, up to the amount of TDS deducted. Annual Form 16 must be issued to employees by 15 June of the following financial year.
फ़ीस
What it costs
Government filing on the TDS e-Filing portal is free. Our fee covers data preparation, validation, filing, and TDS certificate issuance.
Basic
Single form, single quarter
₹1,500 + GST
- Data compilation for one quarter
- One TDS return (Form 24Q/26Q/27Q)
- Validation and filing
- Form 16/16A generation
- Email support
सबसे लोकप्रिय
Quarterly
All 4 quarters, one form
शुल्क अनुरोध पर
- Everything in Basic
- All 4 quarterly returns
- Annual Form 16/16A issuance
- Challan reconciliation
- WhatsApp support
- Due-date reminders
Enterprise
Multiple forms, multiple entities
शुल्क अनुरोध पर
- Everything in Quarterly
- Multiple TANs / entities
- Both Form 24Q and 26Q
- Form 27Q for NRI payments
- Priority support
- Monthly reconciliation
- Priority processing
फ़ीस का पूरा ब्योरा
| विवरण | सरकारी फ़ीस | प्रोफ़ेशनल फ़ीस |
|---|---|---|
| TDS return filing (government) | Nil | Included from ₹1,500 + GST |
| Form 16 / Form 16A issuance (TRACES) | Nil | Included |
| TAN application (new) | ₹62 + GST | Included in Enterprise |
| Late filing penalty under 234E | ₹200/day (up to TDS amount) | We advise, you pay |
कीमतों में GST शामिल नहीं है। लागू दर से GST आपके इनवॉइस में जोड़ा जाएगा।
किसी भी प्लान में शामिल नहीं:
- Late filing penalty under Section 234E (₹200 per day, up to TDS amount)
- Interest on delayed TDS deposit under Section 201(1A)
- Penalty for short deduction / non-deduction under Section 271C
Not sure which plan to choose?
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फ़ायदे
TDS certificates - what deductees receive
Form 16 (salary)
- Annual certificate issued by employer to employee(Rule 31(1)(a))
- Contains Part A (employer and employee details, TDS summary) and Part B (detailed salary, deductions, tax computation)
- Mandatory for salaried individuals to claim TDS credit while filing ITR
- Due date: 15 June of the following financial year
Form 16A (non-salary)
- Quarterly certificate issued for non-salary TDS deductions(Rule 31(1)(b))
- Covers TDS on rent, professional fees, contractor payments, interest, commission
- Deductees use it to claim TDS credit in their ITR
- Due date: 15 June (for all quarters of the financial year)
Form 16B (TDS on property sale)
- Issued by the buyer to the seller for TDS deducted on property sale under Section 194-IA(Rule 31(1)(c))
- Contains property details, sale consideration, TDS deducted, and deposit details
- Seller uses it to claim TDS credit in their ITR
TDS compliance rules that cost you money if you miss them
- Quarterly due dates are strict - no grace period. TDS returns must be filed on or before the due date. There is no grace period. Late filing attracts a penalty of ₹200 per day under Section 234E until the return is filed, capped at the total amount of TDS deducted for that quarter.
- TDS must be deposited before filing the return. TDS deducted must be deposited with the government (Challan 281) by the 7th of the following month (or 7 April for March). You cannot file a TDS return for a quarter if the TDS has not been deposited.
- Form 26AS is built from your TDS returns. The TDS credit your deductees claim in their ITR comes from Form 26AS, which is populated from your TDS returns. If your return has errors, your deductees' TDS credits may be wrong, and they will come to you to fix it.
- TAN must be quoted on every TDS document. Your TAN (Tax Deduction Account Number) must be quoted on every TDS return, challan, TDS certificate, and TDS statement. Using PAN instead of TAN, or not having a TAN at all, attracts a penalty of ₹10,000 under Section 272B.
अक्सर होने वाली गलतियाँ
Common TDS return mistakes
Invalid or incorrect PAN format in deductee records
Always verify PAN formats (10 characters, 5 letters + 4 numbers + 1 letter) before filing. An invalid PAN causes the entire return to be rejected.
TDS deposited late or in the wrong challan
Deposit TDS by the 7th of the following month. Use Challan 281 with the correct TAN and correct assessment year. Late deposit attracts interest under Section 201(1A) at 1.5% per month.
Using wrong TDS rate
Verify the correct TDS rate for each type of payment. Rates differ for resident vs non-resident, company vs non-company, and type of service. We maintain a rate matrix for all sections.
Not issuing Form 16 / 16A on time
Form 16 must be issued to employees by 15 June. Form 16A for non-salary deductees also by 15 June. Missing these deadlines attracts penalties under Section 272A(2)(g).
Filing NIL returns without verifying actual nil status
Ensure that TDS was genuinely zero in the quarter before filing a NIL return. If any deduction was made, include it - a NIL return that should have had deductions is treated as non-filing.
ऊपर बताई गई हर गलती का हल है - और ज़्यादातर गलतियाँ पहली बार में ही सही जानकारी देकर टाली जा सकती हैं। बाद में सुधारने से आसान है कि पहली बार में ही सही किया जाए।
अगर कुछ पहले ही गलत हो चुका है, या आप पक्का करना चाहते हैं कि ऐसा न हो, तो नीचे दी गई 15 मिनट की कॉल सबसे तेज़ रास्ता है।
कंप्लायंस कैलेंडर
TDS Compliance Calendar
Stay on top of TDS deadlines so your deductees get their credits on time and you avoid penalties.
| फ़ॉर्म | कब लागू | ड्यू डेट |
|---|---|---|
| TDS deposit (Challan 281) | Monthly - by 7th of following month | 7th of each month (7 April for March) |
| Q1 TDS return (Apr-Jun) | Form 24Q/26Q/27Q | 31 July |
| Q2 TDS return (Jul-Sep) | Form 24Q/26Q/27Q | 31 October |
| Q3 TDS return (Oct-Dec) | Form 24Q/26Q/27Q | 31 January |
| Q4 TDS return (Jan-Mar) | Form 24Q/26Q/27Q | 31 May |
| Annual Form 16 (employees) | All salaried employees | 15 June |
| Annual Form 16A (non-salary) | All non-salary deductees | 15 June |
| Form 27D (TCS returns) | Tax collected at source | Quarterly, same as TDS |
Bizeneed क्यों
Why businesses file TDS returns with Bizeneed
- CA-assisted quarterly filing - we handle the data entry, you approve
- Due-date tracking - we remind you before every quarterly deadline
- Form 16/16A issued from TRACES and delivered to deductees
- Challan reconciliation - we match every deduction with the corresponding deposit
- PAN validation - we verify every PAN before filing to avoid rejections
- One CA handles all 4 quarters, not a different person each time
सवाल-जवाब
अक्सर पूछे जाने वाले सवाल
A TDS return is a quarterly statement filed by every person who deducts tax at source. It details all TDS deductions made during the quarter - deductee name, PAN, amount paid, TDS deducted, and tax deposited with the government. It is filed through the TDS e-Filing portal (tdscpc.gov.in).
Every person who deducts TDS must file quarterly TDS returns. This includes employers (Form 24Q for salaries), businesses making non-salary payments (Form 26Q), and those making payments to non-residents (Form 27Q). Even if no TDS was deducted in a quarter, a NIL return must be filed.
TDS returns are due quarterly: Q1 (Apr-Jun) by 31 July, Q2 (Jul-Sep) by 31 October, Q3 (Oct-Dec) by 31 January, Q4 (Jan-Mar) by 31 May. Annual TDS certificates (Form 16 for employees, Form 16A for non-salary deductees) must be issued by 15 June of the following financial year.
Late filing attracts a penalty of ₹200 per day under Section 234E until the return is filed, capped at the total amount of TDS deducted for that quarter. This is in addition to interest on delayed TDS deposit under Section 201(1A) at 1.5% per month.
TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number issued by the Income Tax Department to persons responsible for deducting or collecting tax at source. TAN is mandatory for filing TDS returns, quoting on TDS challans, and issuing TDS certificates. Apply using Form 49B on the NSDL portal.
Form 24Q is for TDS deducted on salary payments (Section 192). Form 26Q is for TDS deducted on all non-salary payments - interest, rent, professional fees, contractor payments, brokerage, technical services, etc. If you deduct TDS on salary, file 24Q. If on anything else, file 26Q.
Form 27Q is the TDS return for payments made to non-resident Indians (NRIs) and foreign companies. It covers TDS deducted under Sections 195 and 195A on payments like interest, royalties, technical services fees, and other payments to NRIs.
Form 16 is an annual TDS certificate issued by an employer to an employee. It certifies that TDS was deducted from the employee's salary during the financial year. It has two parts: Part A (issued by TRACES) and Part B (prepared by the employer, containing salary details, deductions, and tax computation).
Form 16A is a quarterly TDS certificate issued to non-salary deductees (e.g., contractors, professionals, landlords) for TDS deducted on payments like professional fees, rent, interest, and contractor payments. It is generated from the TRACES portal and issued within the due date.
Form 26AS is a consolidated tax statement available on the e-Filing portal. It shows all TDS deductions made by deductors across all quarters. TDS returns filed by you populate your deductees' Form 26AS. Deductees check Form 26AS to verify TDS credits before filing their own ITR.
Yes. The Income Tax e-Filing app (and the TDS CPC portal) allows you to file TDS returns using your TAN. You can also download Form 16/16A from the TRACES portal within the app.
If TDS is deducted but not deposited, you face: (a) Interest under Section 201(1A) at 1.5% per month from the date of deduction to the date of deposit, and (b) Penalty under Section 271C equal to the amount of TDS not deducted or not paid. In severe cases, prosecution under Section 276B with imprisonment of 3 months to 7 years.
TDS (Tax Deducted at Source) is deducted by the payer from payments made to the payee. TCS (Tax Collected at Source) is collected by the seller from the buyer at the time of sale. TDS is filed using Forms 24Q/26Q/27Q quarterly. TCS is filed using Form 27EQ quarterly. Both serve the same purpose - collecting tax at the source of income.
Yes, if you make payments that attract TDS - such as rent above ₹2.4 lakh/year, professional fees above ₹30,000 per transaction, or contractor payments above the threshold. Even if the amount is small, you must deduct TDS and file quarterly returns. File NIL returns if no TDS was deducted in a quarter.
Log in to the TDS e-Filing portal (www.tdscpc.gov.in) using your TAN and password. You can view filed returns, download Form 24/Q/27 acknowledgments, and check the status of Form 16/16A downloads from TRACES (www.incometaxindia.gov.in/traces).
लेखक: Bizeneed Research Team, Service information
आख़िरी अपडेट: 5 September 2026
स्रोत
TDS rates, statutory sections, and filing deadlines on this page are verified periodically against the sources above. TDS provisions can change; confirm specifics with our team or your CA before relying on them for a filing decision.
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