TDS Return Filing – Quarterly TDS Compliance Services

Accurate and Timely Quarterly TDS Return Filing for Businesses, Employers, and Individuals

Every person who deducts Tax at Source (TDS) under the Income Tax Act, 1961 is required to file a quarterly TDS return with the Income Tax Department. TDS returns are filed in prescribed forms — Form 24Q for salary TDS, Form 26Q for non-salary payments to residents, Form 27Q for payments to non-residents, and Form 26QB/26QC/26QD for specific payment types. These returns must be filed within the prescribed due dates — failure to do so attracts a mandatory late filing fee of ₹200 per day under Section 234E, which is non-waivable.

Accurate TDS return filing ensures deductees receive correct TDS credit in their Form 26AS — enabling them to claim TDS in their ITR without disputes. Our professionals manage the complete quarterly TDS return filing cycle, connecting with our TDS Return Preparation, Form 24Q, Form 26Q, and Lower Tax Deduction Certificate services.

Our Services

Form 24Q — Salary TDS

Quarterly filing of Form 24Q for TDS deducted on salary payments — covering all employees, applicable allowances, deductions claimed under Chapter VIA, and generation of Form 16 Part A from TRACES.

Form 26Q — Non-Salary TDS

Quarterly filing of Form 26Q for TDS on all non-salary payments to residents — contractor fees (194C), professional fees (194J), rent (194I), interest (194A), purchase of goods (194Q), and all other applicable sections.

Form 27Q — NRI TDS

Quarterly filing of Form 27Q for TDS deducted on payments to non-residents — covering royalties, technical fees, interest, dividends, and other NRI payments under the Act and applicable DTAA provisions.

PAN Validation & Challan Reconciliation

Pre-filing validation of all deductee PANs against the income tax database and reconciliation of TDS challans with deductions — preventing invalid PAN errors, mismatch notices, and 20% TDS liability under Section 206AA.

Form 16 / 16A Generation

Post-filing generation of Form 16 (salary TDS certificate) and Form 16A (non-salary TDS certificate) from TRACES — verified against filed returns before distribution to employees and deductees.

Correction Statement Filing

Filing of correction statements for errors in previously filed TDS returns — incorrect PAN, wrong section codes, challan mismatches, or wrong TDS amounts — processed through TRACES to update deductee 26AS credits.

TDS Return Due Dates

Q1 (April–June): 31st July
Q2 (July–September): 31st October
Q3 (October–December): 31st January
Q4 (January–March): 31st May
Late filing fee: ₹200 per day under Section 234E — non-waivable, auto-levied by CPC-TDS
Invalid PAN in TDS return leads to TDS at 20% and denial of 26AS credit to deductee

Frequently Asked Questions

What are the different TDS return forms and who files each?

Form 24Q: filed by employers for TDS deducted on salary under Section 192. Form 26Q: filed by all deductors for TDS on non-salary payments to residents under Sections 194A to 194S. Form 27Q: filed by deductors for TDS on payments to non-residents under Section 195 and other NRI sections. Form 26QB: filed by buyers of property for TDS under Section 194IA. Form 26QC: filed by tenants for TDS on rent under Section 194IB. Form 26QD: filed for TDS under Section 194M on payments by individuals and HUFs.

What is the penalty for late filing of TDS returns?

Under Section 234E, a mandatory fee of ₹200 per day is levied for each day of delay in filing TDS returns — applicable from the due date until the actual date of filing, subject to a maximum of the total TDS deducted for that quarter. This fee is non-waivable and is automatically computed and demanded by CPC-TDS when the late return is filed. Additionally, penalty under Section 271H of up to ₹1 lakh can be levied by the AO for returns not filed within one year of the due date.

What happens if a deductee's PAN is incorrect in the TDS return?

If a deductee's PAN furnished in the TDS return is invalid or incorrect: (1) TDS must have been deducted at the higher rate of 20% under Section 206AA instead of the applicable rate; (2) the TDS credit does not appear in the deductee's Form 26AS — they cannot claim the TDS in their ITR; (3) the deductor may receive a demand for the difference between the rate applied and 20%. Correction of PAN through a correction statement on TRACES is required to restore the deductee's TDS credit.

Can TDS returns be revised after filing?

Yes. TDS returns can be revised by filing correction statements through the TRACES portal. A correction statement allows you to correct deductee PAN details, TDS amounts, challan details, section codes, and other data. There is no limit on the number of correction statements that can be filed. However, corrections involving movement of TDS credit between challans or deductees require careful handling — our professionals manage the correction process to ensure the deductee's 26AS is updated correctly.

Is TAN mandatory for filing TDS returns?

Yes. A valid Tax Deduction Account Number (TAN) is mandatory for filing TDS returns. All TDS returns, challans, and certificates must quote the deductor's TAN. Returns filed without a valid TAN are rejected by the system. If TAN has not been obtained, it must be applied for through Form 49B before any TDS deduction is made or any TDS return is filed.

TDS Returns Filed Accurately — Every Quarter, On Time

Our professionals handle Form 24Q, 26Q, and 27Q filing with PAN validation, challan reconciliation, and Form 16/16A generation.

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F.A.Q.

What is GSTR-9 and why is it required?

GSTR-9 is an annual GST return that summarizes all transactions reported during the financial year. It is required to ensure proper reconciliation and compliance with GST laws.

Who is required to file GSTR-9?

All regular GST-registered taxpayers are required to file GSTR-9, except composition dealers, casual taxable persons, and non-resident taxpayers.

What is the due date for filing GSTR-9?

The due date is generally 31st December following the end of the relevant financial year, unless extended by the government.

What details are included in GSTR-9?

It includes details of outward supplies, inward supplies, input tax credit claimed, taxes paid, and adjustments made during the year.

Is GSTR-9 mandatory for all taxpayers?

GSTR-9 is mandatory for most regular taxpayers, but certain small taxpayers may get exemptions based on turnover thresholds notified by the government.

What happens if GSTR-9 is not filed on time?

Late filing may result in penalties and late fees, along with potential compliance issues or notices from GST authorities.