TDS Return Filing Services – Accurate Quarterly TDS/TCS Compliance for Businesses

Q: What is a TDS return and who is required to file it?

A TDS return is a quarterly statement filed by every person who has deducted TDS under the Income Tax Act. It contains deduction details, challan data, and deductee PAN information. Any entity with a TAN that deducts TDS under Sections 192 to 194S must file quarterly returns.

Q: What are the due dates for TDS return filing?

Q1 (Apr-Jun): 31st July. Q2 (Jul-Sep): 31st October. Q3 (Oct-Dec): 31st January. Q4 (Jan-Mar): 31st May. These dates may be extended by CBDT in exceptional circumstances.

Q: What are the penalties for late TDS return filing?

Rs. 200 per day under Section 234E (mandatory, non-waivable) plus potential penalty of up to Rs. 1 lakh under Section 271H if not filed within one year of the due date.

Q: What is the difference between Form 24Q and Form 26Q?

Form 24Q is for salary TDS (Section 192) and is the basis for Form 16. Form 26Q is for non-salary TDS (Sections 194A to 194S) and is the basis for Form 16A. Both are filed quarterly.

Q: What is a TDS correction statement?

A correction statement fixes errors in a previously filed TDS return — including wrong PAN, incorrect challan details, wrong amounts, or wrong section codes. Filed through TRACES, corrections must be submitted promptly to ensure deductees receive correct 26AS credit.

Timely and Error-Free TDS Return Filing for Employers, Businesses, and Professionals Across India

TDS (Tax Deducted at Source) is one of the most important compliance obligations for any business, employer, or individual making specified payments under the Income Tax Act, 1961. Every deductor who has deducted TDS is required to file a quarterly TDS return — a statement containing details of TDS deducted, deposited, and the PAN of deductees. Failure to file TDS returns on time, filing incorrect returns, or mismatches in TDS data can result in substantial late filing fees, interest, and penalties — and can also prevent your employees and vendors from claiming TDS credit, creating business relationship issues and reputational risk.

Our expert team provides end-to-end TDS return filing services for all categories of deductors — employers filing Form 24Q for salary TDS, businesses filing Form 26Q for non-salary payments, and entities making payments to non-residents under Form 27Q. This service connects directly with our TDS Return Preparation service for complete computation and challan reconciliation, as well as with Section 156 Demand Notice response services for TDS defaults.

Our TDS Return Filing Services

Form 24Q – Salary TDS Return

Quarterly filing of TDS returns for tax deducted on salary payments to employees, including all salary income, deductions under Chapter VI-A, and HRA/other exemptions, ensuring accurate Form 16 generation.

Form 26Q – Non-Salary TDS Return

Filing of quarterly TDS statements for tax deducted on non-salary payments including interest, rent, professional fees, commission, contractor payments, and all other specified payments under Sections 194A to 194S.

Form 27Q – NRI & Foreign Payments TDS

Filing of TDS returns for tax deducted on payments to non-resident Indians and foreign companies under Sections 195, 196A to 196D, ensuring correct treaty rates and withholding tax compliance.

Form 27EQ – TCS Return Filing

Quarterly filing of Tax Collected at Source (TCS) returns for sellers of specified goods — including motor vehicles, scrap, tendu leaves, timber, and overseas remittances — under Section 206C.

TDS Correction Statement Filing

Filing of correction statements for previously submitted TDS returns to rectify errors in PAN details, challan data, deductee entries, or deduction amounts, ensuring deductees receive correct 26AS credit.

TDS Return Status Tracking & Compliance

Monitoring of filed TDS return processing status, TRACES reconciliation, resolution of short deduction and interest demands, and support for all TRACES and CPC-TDS communications.

Benefits of Professional TDS Return Filing Services

Eliminates late filing fees of Rs. 200 per day under Section 234E, which are levied automatically and cannot be waived
Prevents interest demands under Sections 201(1A) for late or non-deduction and late deposit of TDS
Ensures employees and vendors receive accurate TDS credit in Form 26AS and AIS — avoiding their ITR complications
Correct and timely filing prevents prosecution proceedings under Sections 276B and 276BB for wilful defaults
Professional PAN validation prevents invalid PAN entries that result in TDS being deposited at a higher rate of 20%
Proactive compliance monitoring prevents minor errors from accumulating into large demands with compound interest

Frequently Asked Questions – TDS Return Filing

What is a TDS return and who is required to file it?

A TDS return (also called a TDS statement) is a quarterly statement filed by every person who has deducted Tax Deducted at Source under the Income Tax Act. It contains details of TDS deductions made during the quarter, challan details for amounts deposited with the government, and PAN and payment details of deductees. Any person or entity — company, firm, individual, HUF, or government — that is required to deduct TDS under Sections 192 to 194S of the Income Tax Act must obtain a Tax Deduction Account Number (TAN) and file quarterly TDS returns.

What are the due dates for TDS return filing in India?

TDS returns are filed quarterly. The due dates are: Q1 (April to June) — 31st July; Q2 (July to September) — 31st October; Q3 (October to December) — 31st January; Q4 (January to March) — 31st May (for government deductors) and 31st May for non-government deductors. The Q4 due date for Form 24Q (salary TDS) is 31st May to allow timely issuance of Form 16 to employees by 15th June. These dates may be extended by the CBDT through circulars in exceptional circumstances.

What are the penalties for late TDS return filing?

Late filing of TDS returns attracts a mandatory fee of Rs. 200 per day under Section 234E for each day of delay — charged from the due date until the actual date of filing. This fee cannot be waived. In addition, if TDS returns are not filed within one year of the due date, a penalty of up to Rs. 1 lakh per return may be levied under Section 271H. Separately, penalty under Section 271(1)(k) may also apply. Late filing also delays the 26AS credit for deductees, potentially causing them difficulties in their own ITR filing and refund claims.

What is the difference between Form 24Q and Form 26Q?

Form 24Q is the TDS return for tax deducted on salary payments (Section 192) — filed by employers for TDS deducted from their employees' salaries. It contains detailed salary breakup, deductions claimed, and TDS computed for each employee. Form 26Q is the TDS return for tax deducted on all non-salary payments (Sections 194A to 194S) — including interest, rent, professional fees, contract payments, brokerage, and commission. Both are filed quarterly. Form 24Q is the basis for generating Form 16 (salary TDS certificate), while Form 26Q is the basis for Form 16A (non-salary TDS certificate).

What is a TDS correction statement and when is it required?

A TDS correction statement (also called a revised TDS return) is filed to correct errors in a previously submitted TDS return. Common errors requiring correction include: incorrect PAN of deductee (which prevents them from receiving 26AS credit); wrong challan details (BSR code, challan serial number, or date); incorrect amount of TDS deducted or deposited; wrong section code; or wrong acknowledgement number. Corrections are processed through the TRACES portal. It is important to file corrections promptly because until the correction is processed, the deductee does not receive proper TDS credit in their Form 26AS.

Need Accurate, On-Time TDS Return Filing? We Handle It All.

Our TDS compliance specialists file all your quarterly TDS returns accurately and on time — eliminating late fees, penalties, and deductee credit issues.