TDS Return Forms#
| Form | Purpose |
|---|---|
| Form 24Q | Salary TDS |
| Form 26Q | Non-salary TDS |
| Form 27Q | NRI payments |
| Form 27EQ | TCS |
Due Dates#
| Quarter | Due Date |
|---|---|
| Q1 (Apr-Jun) | July 31 |
| Q2 (Jul-Sep) | Oct 31 |
| Q3 (Oct-Dec) | Jan 31 |
| Q4 (Jan-Mar) | May 31 |
How to File TDS Return#
Step 1: Prepare TDS#
- Collect all TDS certificates
- Verify with Form 26AS
- Calculate tax deducted
Step 2: Generate File#
- Use TDS software
- Validate details
- Generate JSON file
Step 3: Upload#
- Login to TRACES
- Upload return file
- Check status
Step 4: Verify#
- Download FVU file
- Validate
- Upload correction if needed
Challan Verification#
- All TDS must be deposited
- Verify Challan 281
- Match with Form 26AS
Penalties#
- Late filing fee: Rs 200/day
- Late deduction: 1% interest/month
- Non-deduction: Tax + penalty