TDS Return filing

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Tax Deducted at Source (TDS), as the name signifies, refers to deduction of tax from the source of income. TDS is required to deduct by payer as per various sections of Income Tax Act like section 192, 194A, 194C, 194J, 194H, 195 etc. The details furnished in the TDS Returns are captured in Form 26AS for the deductee, basis which they can avail the credit of the TDS, while filing their Income Tax Returns.

TDS RETURNS REQUIRED TO BE FILED QUARTERLY:

Quarter

Due Date

April-June

31 July

July-September

31 October

October-December

31 January

January-March

31 May

 

FORMS AVAILABLE FOR TDS RETURN FILING:

Particulars

Form No.

TDS on Salary

Form 24Q

TDS on Non-Salary

Form 26Q

TDS where deductee is a non-resident, foreign company

Form 27Q

TDS on payment for transfer of immovable property

Form 26QB