TDS Return Filing in India
TDS Return Filing is the mandatory quarterly submission of a statement to the Income Tax Department detailing tax deducted at source during the period — filed using Form 24Q (salary TDS), Form 26Q (non-salary domestic payments), or Form 27Q (payments to non-residents), depending on the nature of payment. Returns are due within one month of each quarter's end (with the last quarter's deadline extended to 31st May).
What Is TDS Return Filing?
Any business or individual holding a TAN and deducting TDS on payments — salary, contractor payments, professional fees, rent, or payments to non-residents — must file a quarterly TDS return reporting all deductions made during that quarter, the PAN of each deductee, and the amount deducted and deposited. This return then generates Form 16/16A certificates for deductees, which they use as proof of TDS while filing their own income tax returns.
The applicable form depends on the payment type: Form 24Q for salary payments, Form 26Q for other domestic payments (contractors, professionals, rent, etc.), and Form 27Q for payments made to non-residents. Filing inaccurately or late can result in the deductee's TDS not reflecting correctly in their Form 26AS/AIS, which can create downstream complications for their own tax filing.
TDS Return Forms and Due Dates
Step-by-Step Process
- 1Compile TDS deduction details for the quarter — deductee PAN, payment type, amount deducted, and deposit challan details.
- 2Deposit the TDS amount with the government within the prescribed monthly due date (separate from the quarterly return deadline).
- 3Determine the applicable form — 24Q (salary), 26Q (other domestic), or 27Q (non-resident payments).
- 4Prepare the return using the government's return preparation utility or compliant software.
- 5Validate the file using the File Validation Utility (FVU) before submission.
- 6File the return on the TIN/TRACES portal.
- 7Generate and issue TDS certificates (Form 16 for salary, Form 16A for others) to deductees based on the filed return.
TDS Return Filing vs Related Compliance
Frequently Asked Questions
TDS returns must be filed quarterly, with the due date typically being one month after the end of each quarter, except the last quarter (January–March), which has an extended deadline of 31st May.
Late filing of TDS returns attracts a late fee under Section 234E for every day of delay, in addition to potential penalty under Section 271H for continued non-compliance, making timely filing important to avoid escalating costs.
Form 24Q is filed specifically for TDS deducted on salary payments, while Form 26Q covers TDS on other domestic payments such as contractor fees, professional fees, rent, and interest — a business making both types of payments would need to file both forms.
Yes, TDS deposit and TDS return filing are separate compliance steps — the deducted tax must be deposited with the government by its own monthly due date, and the quarterly return is then filed reporting all such deposits and deductions made during that quarter.
Form 16 is a TDS certificate issued to salaried employees, generated based on the TDS return (Form 24Q) filed by the employer — it serves as proof of tax deducted and is used by the employee when filing their own income tax return. ---
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This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.
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