TDS Return Filling

TDS Return Filling

The sections 192 to 196 of Income Tax Act, directs “Any person responsible for paying any income chargeable to tax” to deduct income-tax thereon at the rates specified respectively. All those persons who are required to deduct tax at source (TDS) are required to obtain TAN number. Entities having TAN number must e file TDS returns. If in a quater ther is no TDS deducted by the Assessee then no TDS return will be filed by him.

We provide the TDS Return Filing services to all types of Assesses at reasonable cost .


Different TDS Forms have been prescribed depending on the purpose of deduction of TDS. The various TDS Forms are as follows:

Form 24Q - Statement for tax deducted at source from salaries

Form 26Q - Statement for tax deducted at source on all payments except salaries

Form 27Q -  Statement for deduction of tax from interest, dividend, or any other sum payable to nonresidents

Form 27EQ- Statement of collection of tax at source

The quarterly return statements should be accompanied by a signed verification in Form No. 27A. It is a summary of TDS/TCS returns which contains control totals of ‘amount paid’ and ‘income tax deducted at source.




The Due Date for filing TDS Return (both online as well as physical) is as follows:

Quarter           Due Date Form 24Q& Form 26Q                   Form 27Q                    Form 27EQ

April to June                15th July                                              15th July                      15th July

July to Sept                  15th Oct                                               15th Oct                       15th Oct

Oct to Dec                   15th Jan                                               15th Jan                       15th Jan

Jan to March                15th May                                              15th May                      15th May



As per Section 234E applicable wef 1st July 2012, in case an assessee fails to submit the TDS Return before the due date, he shall be liable to pay a penalty of Rs. 200 per day till the time the default continues. However, the total penalty computed @ 200/day should not exceed the total amount of tax deducted.