Filing & Returns

TDS Return
Filing

File accurate TDS returns quarterly — Form 24Q, 26Q, 27Q, 27EQ — with expert CA assistance. Avoid interest, penalties and TDS mismatch notices.

Quarterly Filing
All TDS Forms Covered
TDS Notice Resolution
Overview

What is TDS Return Filing?

TDS (Tax Deducted at Source) is a mechanism where the payer deducts tax before making specified payments such as salary, rent, interest, professional fees, or contract payments. The deductor must deposit the TDS with the government and file quarterly TDS returns.

TDS returns are filed quarterly using different forms: Form 24Q (salary), Form 26Q (non-salary payments to residents), Form 27Q (payments to non-residents), and Form 27EQ (TCS returns). Each form captures details of deductees, amounts paid, TDS deducted, and deposited.

Timely and accurate TDS filing is crucial to avoid interest, late fees, and penalties. Our CA team ensures error-free TDS return preparation and filing, along with TDS notice handling and correction statements.

Form 24Q

Quarterly TDS return for salary payments — includes employee-wise details of income and TDS

Form 26Q

TDS return for non-salary payments to residents — rent, interest, commission, professional fees, etc.

Form 27Q

TDS return for payments to non-residents — applicable for cross-border payments, NRI transactions

Form 27EQ

TCS (Tax Collected at Source) return — quarterly filing for sellers of specified goods

Why File On Time

Benefits of Timely TDS Filing

Avoid Interest & Penalty

Late TDS filing attracts interest at 1.5% p.m. on TDS amount from deduction date to payment date. Late filing fee under Section 234E is ₹200/day for the period of default.

TDS Credit for Deductees

Accurate TDS filing ensures deductees get proper TDS credit in their Form 26AS. Delayed or incorrect filing leads to refund delays and compliance issues.

Avoid TDS Notices

Mismatch between TDS returns and income tax returns triggers intimation under Section 200A/143(1). Accurate filing minimizes notice risk from the IT department.

Seamless Form 16 Issuance

Employers can generate Form 16 for employees only after filing quarterly TDS returns (24Q). Timely filing helps employees file their ITR without delay.

Avoid Prosecution

Wilful default in TDS deposit and return filing can lead to prosecution under Section 276B. Rigorous imprisonment up to 7 years and fine may be imposed for habitual defaulters.

Business Compliance Rating

Regular TDS compliance reflects a well-managed business. Required for government contracts, large tenders, and credit ratings by financial institutions.

Requirements

Documents Required

Deductor Details

  • PAN & TAN of the deductor
  • Legal name and registered address
  • Books of accounts (salary register, ledger)
  • TDS challans (deposit proofs — challan 281)
  • Previous quarter TDS returns (if any)
  • Valid DSC of the authorized signatory

Deductee Information

  • PAN of all deductees (mandatory)
  • Amount paid & TDS deducted (deductee-wise)
  • Salary breakup (for Form 24Q)
  • Invoice copies for professional/contract payments
  • Rental agreements (for rent TDS)
  • NRI details and remittance proofs (for Form 27Q)
How It Works

TDS Filing Process

1

Data Collection

Share TDS challans, salary register and deductee details

2

Return Preparation

Prepare Form 24Q/26Q/27Q with accurate deductee-wise details

3

Validation & Review

Validate return using TRACES utility and review with you

4

E-Filing

File return on the TIN-FC portal with DSC or EVC

5

Acknowledgement

Share token number, filed return and Form 16/16A

FAQ

Frequently Asked Questions

TDS returns are filed quarterly. The due dates are: Q1 (Apr-Jun): 31st July; Q2 (Jul-Sep): 31st October; Q3 (Oct-Dec): 31st January; Q4 (Jan-Mar): 31st May. TDS must be deposited monthly by the 7th of the following month. Late filing attracts ₹200/day fee under Section 234E.
Interest under Section 201(1A) is charged at 1.5% per month from the date of deduction to the date of deposit. Additionally, a late filing fee of ₹200 per day under Section 234E applies for delayed return filing. Penalty under Section 271C can be levied equal to the TDS amount for wilful non-deduction.
Yes, TDS returns can be corrected through a correction statement. The correction can include changes to deductee details, amounts, challan information, or adding new deductees. Corrections can be filed multiple times within the relevant financial year or a reasonable period thereafter.
Any person (individual, HUF, company, firm, etc.) who has deducted tax at source must file TDS returns. This includes employers (salary TDS), businesses (contractor/professional TDS), tenants (rent TDS), and banks (interest TDS). Government deductors also file TDS returns through their respective PAOs/DTAs.

File Your TDS Return Today

Avoid interest and penalties — let our CA team handle your quarterly TDS return filing. Error-free, on-time, and fully compliant.