logo

Overview of TDS Return Filing

What is TDS?

TDS (Tax Deducted at Source) is a system introduced by the Income Tax Department where tax is deducted by the payer at the time of making specific payments such as salary, rent, interest, commission, or professional fees. The deducted tax is then deposited with the government on behalf of the payee.

What is TDS Return Filing?

TDS Return Filing is the quarterly statement submitted by a deductor to the Income Tax Department. It contains details of:

Amounts paid to various parties
The TDS deducted on those payments
PAN of the deductee
Type of payment
Challan details of the tax deposit

Request Callback

Fill out the form below to connect with an expert

Basic

2999/month
TDS Return Filing for 1 Quarter
Data Validation
Expert Assistance
2 more features available
Most Popular

Standard

7999/month
TDS Return Filing for 4 Quarters
Data Validation
Expert Assistance
5 more features available

Premium

14999/month
TDS Return Filing for 4 Quarters
Data Validation
Dedicated Tax Expert
9 more features available

Overview of TDS Return Filing

What is TDS?

TDS (Tax Deducted at Source) is a system introduced by the Income Tax Department where tax is deducted by the payer at the time of making specific payments such as salary, rent, interest, commission, or professional fees. The deducted tax is then deposited with the government on behalf of the payee.

What is TDS Return Filing?

TDS Return Filing is the quarterly statement submitted by a deductor to the Income Tax Department. It contains details of:

Amounts paid to various parties
The TDS deducted on those payments
PAN of the deductee
Type of payment
Challan details of the tax deposit

Who Should File TDS Returns?

Entities or individuals who are required to deduct tax at source under the Income Tax Act must file TDS returns. This includes:

Companies (Private Ltd, LLP, etc.)
Partnership firms
Sole proprietors (if liable for audit)
Government bodies
Individuals making rent, contractor, or salary payments above prescribed limits

Types of TDS Return Forms

Form 24Q

TDS on salaries – Filed by employers

Form 26Q

TDS on all payments other than salaries (e.g., contractors, rent, etc.) – Filed by all deductors

Form 27Q

TDS on payments to non-resident Indians or foreign companies – Filed by all deductors

Form 27EQ

TCS (Tax Collected at Source) – Filed by collectors of tax at source

Due Dates for Filing TDS Returns

Q1 (1st Apr – 30th Jun): 31st July
Q2 (1st Jul – 30th Sep): 31st October
Q3 (1st Oct – 31st Dec): 31st January
Q4 (1st Jan – 31st Mar): 31st May

Penalties for Non-Compliance

Late Fee (Section 234E): ₹200 per day until the return is filed (up to the total amount of TDS)
Penalty (Section 271H): ₹10,000 to ₹1,00,000 for failure to file or filing incorrect details

Similar Services

Explore other services that might interest you

Lets Clear All The Doubts