What are the due dates for filing TDS returns?

TDS returns are filed quarterly. Forms 24Q, 26Q, 27Q: Q1 (Apr-Jun) by 31st July, Q2 (Jul-Sep) by 31st October, Q3 (Oct-Dec) by 31st January, Q4 (Jan-Mar) by 31st May. Form 27EQ (TCS) has earlier due dates: 15th July, 15th October, 15th January, and 15th May. TDS deposit is due by the 7th of each month.

What is the penalty for late TDS return filing?

Late filing attracts a mandatory late fee of Rs 200 per day under Section 234E, from the due date until filing date, capped at the total TDS for the quarter. Additionally, penalty of Rs 10,000 to Rs 1,00,000 under Section 271H for returns filed more than one year late or containing incorrect information.

What is the difference between Form 24Q, 26Q, and 27Q?

Form 24Q reports TDS on salary under Section 192. Form 26Q covers TDS on all non-salary payments to Indian residents (rent, professional fees, contractor payments) under Sections 193-194. Form 27Q is for TDS on payments to non-residents and foreign companies under Section 195. Each is filed separately per quarter.

How is Form 16 generated after filing TDS return?

Form 16 is generated on TRACES (tdscpc.gov.in) after Form 24Q is processed. Login to TRACES, go to Downloads > Form 16, select FY and quarter, and download certificates. Must be issued to employees by 15th June. Form 16A for non-salary is generated similarly after 26Q/27Q processing.

Can TDS returns be revised or corrected?

TDS returns cannot be revised in the traditional sense. However, correction statements can be filed on TRACES for challan details, PAN, amounts, or section codes. From 1 April 2025, corrections must be filed within 2 years from the end of the FY. TRACES rejects corrections beyond this window.

What happens if TDS is deducted but not deposited?

The deductor becomes assessee-in-default under Section 201(1). Interest at 1.5% per month is charged from deduction to deposit (Section 201(1A)). The amount is disallowed as business expense under Section 40(a)(ia). Prosecution under Section 276B with imprisonment up to 7 years for persistent defaults.

TDS return kaise file karte hain online?

NSDL ki RPU (Return Preparation Utility) download karein. Usme challan details, deductee PAN, TDS amount, aur section code bharein. FVU (File Validation Utility) se validate karein. Income tax portal (incometax.gov.in) par login karke e-Filing > Income Tax Forms mein form select karein, FVU file upload karein, aur DSC ya EVC se verify karein. Patron Accounting - +91 945 945 6700.

Trusted by 10,000+ Businesses

TDS Return Filing Services - Form 24Q, 26Q, 27Q, 27EQ

Q: Is TDS return required even if no TDS was deducted?

While no explicit legal mandate exists for nil TDS returns, filing is advisable for TAN holders who have previously filed. Non-filing creates compliance gaps and may trigger notices. The income tax portal allows nil return filing to maintain continuity. Quick Answers Q: TDS deposit due date? A: 7th of the following month (30th April for March). Q: Return due date? A: 31st of the month after the quarter (May for Q4). Q: Late fee? A: Rs 200/day under Section 234E, max = total TDS of quarter. Q: Correction window? A: 2 years from end of FY (effective 1 April 2025). Q: Form 16 due date? A: 15th June following the financial year.

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 11 March 2026 Verify Credentials →

TDS Deposit: Due by 7th of following month (30th April for March). Challan ITNS-281. Late deposit: 1.5% per month interest under Section 201(1A).

Quarterly Returns: Q1: 31 Jul, Q2: 31 Oct, Q3: 31 Jan, Q4: 31 May. Forms 24Q (salary), 26Q (non-salary), 27Q (NRI), 27EQ (TCS).

Penalties: Late fee: Rs 200/day under Section 234E (max = total TDS). Penalty: Rs 10,000-1,00,000 under Section 271H. Prosecution up to 7 years (276B).

Starting Fee: Rs 1,999/quarter per TAN (single form). Complete package Rs 9,999/year. New 2-year correction window effective 1 April 2025.

800+ TDS clients. 25,000+ quarterly returns filed. 99%+ on-time rate. 4.9 Google Rating.

Call +91 945 945 6700 Email Us WhatsApp Us

15+ YearsIndustry Experience

CA & CSCertified Experts

4.9

Based on 500+ reviews

Get Free Consultation

Talk to a CA/CS expert today

Full Name

Phone Number

City

Service Needed

Our team will get back to you shortly. No spam.

Real Stories from Real People

Hear how teams across industries use Patron to save time, cut costs, & stay in control.

“

Patron Accounting manages TDS compliance for our 6 entities. Their challan reconciliation process eliminated every mismatch we used to face. Form 16 is generated on time every year and correction statements are filed proactively within the 2-year window.

Rajesh Kumar

CFO, IT Company, Pune

★★★★★

“

We had accumulated Section 234E late fees across 3 quarters. Patron Accounting not only cleared the backlog but set up a system where returns are filed 5 days before every deadline. The Section 194C vs 194J distinction they identified for our vendor payments saved us from incorrect deductions.

Sneha Patel

Finance Manager, Manufacturing, Mumbai

★★★★★

“

As a company making payments to NRI consultants, Form 27Q was always a challenge with DTAA provisions and Section 195 rates. Patron Accounting handles the entire 27Q cycle including lower deduction certificates, making our NRI payments fully compliant. No notices since we started.

Arun Mehra

Director, Tech Company, Delhi

★★★★★

“

Had multiple PAN errors in our 26Q returns that caused deductees to not get credit in Form 26AS. Patron Accounting filed correction statements on TRACES for all affected quarters, reconciled Form 26AS for each vendor, and ensured credits were restored before ITR season. Problem solved within 2 weeks.

Priya Joshi

Accounts Head, Retail, Gurugram

★★★★★

“

Using Patron Accounting for both payroll (Form 24Q) and vendor TDS (Form 26Q). They handle the entire cycle from deduction computation to challan payment to quarterly filing to Form 16/16A generation. The annual package at Rs 9,999 is outstanding value for our 80-employee company.

Vikram Khanna

Founder, Startup, Bangalore

★★★★★

Join 10,000+ Satisfied Businesses

Get TDS returns filed accurately. Forms 24Q, 26Q, 27Q, Form 16 generation, and correction handling from Rs 1,999/quarter.

Talk to an Expert

10,000+Businesses ServedGST compliance and litigation support across India.

15+Years ExperienceDeep expertise in IP registration, GST & business compliance.

50,000+Documents FiledReturns, appeals, and filings handled accurately.

4.9★Client RatingTrusted by entrepreneurs, startups, and growing businesses.

ISO CertifiedProfessional standards and documented processes.

SSL SecureYour financial and business data is fully protected.

Overview What Is TDS Return Who Must File Our Services 7-Step Process Documents Challenges Fees Timeline Benefits DIY vs Professional FAQs

TDS Return Filing - Complete Guide for 2026

📌 TL;DR - TDS Returns Services at a Glance

TDS returns are filed quarterly using Forms 24Q (salary), 26Q (non-salary), 27Q (NRI), and 27EQ (TCS). TDS must be deposited by the 7th of the next month. Returns due by the 31st of the month after the quarter. Late fee: Rs 200/day (Section 234E). Corrections must be filed within 2 years from FY end (effective 1 April 2025).

TDS return filing connects every tax-deducting entity to the Income Tax Department. The data in Forms 24Q, 26Q, and 27Q populates Form 26AS of every deductee, enabling them to claim credit. Errors cascade downstream - incorrect PAN, wrong section codes, or mismatched challans cause Form 16 failures and credit mismatches. With the CBDT enforcing a strict 2-year correction window from FY 2024-25, the margin for error has shrunk dramatically.

Parameter	Details
Forms	24Q (salary), 26Q (non-salary), 27Q (NRI), 27EQ (TCS)
TDS Deposit Due	7th of following month (30th April for March)
Return Due Dates	Q1: 31 Jul, Q2: 31 Oct, Q3: 31 Jan, Q4: 31 May
Late Fee	Rs 200/day under Section 234E (max = total TDS)
Penalty	Rs 10,000 to Rs 1,00,000 under Section 271H
Correction Window	2 years from end of FY (effective 1 April 2025)
Starting Price	Rs 1,999/quarter per TAN (Patron Accounting)

Content is reviewed quarterly for accuracy.

What Is TDS Return Filing?

TDS return filing is the mandatory quarterly submission of statements to the Income Tax Department by deductors, reporting details of tax deducted at source, challans used for deposit, and payee information, under Section 200(3) of the Income Tax Act, 1961.

TDS returns are the bridge between tax deduction and tax credit. When a deductor files Form 24Q, 26Q, or 27Q, the department processes the data and populates Form 26AS of each deductee, enabling them to claim credit while filing ITR. The returns also generate the foundation for Form 16 (salary) and Form 16A (non-salary) through the TRACES portal.

Key Terms for TDS Returns:

TAN: Tax Deduction and Collection Account Number - 10-digit alphanumeric, mandatory for all deductors (Section 203A). Applied via Form 49B.

Challan ITNS-281: Payment form for depositing TDS/TCS. Contains TAN, assessment year, payment codes, and BSR code. Must match the return data exactly.

TRACES: TDS Reconciliation Analysis and Correction Enabling System - online portal for viewing returns, downloading Form 16/16A, filing corrections, and tracking status.

Form 26AS: Annual Tax Statement showing all TDS/TCS credits. Populated from deductor returns. Basis for ITR credit claims.

RPU/FVU: Return Preparation Utility and File Validation Utility from NSDL for preparing and validating TDS return files.

Income Tax Act, 1961 Section 200(3) | Quarterly

Who Must File TDS Returns?

Mandatory for:

Every employer deducting TDS on salary (Section 192)
Every person deducting TDS on non-salary payments - rent, professional fees, contractor payments, interest, commission (Sections 193-196)
Every person deducting TDS on payments to non-residents (Section 195-196)
Every person collecting TCS under Section 206C
Government and non-government deductors with valid TAN

Form	Purpose	Sections
24Q	TDS on salary	Section 192
26Q	TDS on non-salary (residents)	Sections 193, 194, 194A, 194C, 194H, 194I, 194J
27Q	TDS on NRI/foreign payments	Section 195, 196A-196D
27EQ	Tax Collected at Source	Section 206C
26QB/QC/QD/QE	Challan-cum-statements (per transaction)	Sections 194-IA, 194-IB, 194M, 194S

6 TDS Return Filing Services by Patron Accounting

Service	What We Do
TDS Computation	Accurate TDS calculation on each payment type using applicable sections, rates, and thresholds. Handling of lower deduction certificates (Section 197) and nil deduction cases.
Challan Payment (ITNS-281)	Timely TDS deposit by the 7th of each month via online challan, ensuring correct TAN, assessment year, and payment codes match the return.
Quarterly Return Filing	Preparation of Forms 24Q, 26Q, 27Q, 27EQ using NSDL RPU, FVU validation, and upload to the income tax e-filing portal with DSC/EVC verification.
Form 16 and 16A Generation	Download and distribution of TDS certificates from TRACES - Form 16 (salary) by 15th June and Form 16A (non-salary) quarterly after return processing.
Correction Statements	Filing corrections on TRACES for PAN errors, challan mismatches, amount corrections, and section code changes within the 2-year window (effective 1 April 2025).
TRACES and 26AS Reconciliation	Matching deductor records with Form 26AS credits of deductees to identify and resolve discrepancies before they trigger notices.

Our Process

7-Step TDS Return Filing Process

Patron Accounting files TDS returns 5 days before the quarterly deadline with pre-validated FVU files and systematic challan reconciliation.

Step 1

Obtain TAN

Apply for Tax Deduction and Collection Account Number using Form 49B if not already held. TAN is mandatory for all TDS return filings (Section 203A, Income Tax Act, 1961).

TAN obtained Form 49B filed

TAN Ready01

Step 2

Deduct TDS at Applicable Rate

Deduct TDS on each payment per applicable section and rate. Verify PAN of deductee - if PAN unavailable, deduct at higher rate (20% under Section 206AA).

TDS deducted PAN verified

Deducted02

Step 3

Deposit TDS via Challan 281

Pay deducted TDS by the 7th of the following month using Challan ITNS-281. For March deductions, deadline is 30th April. Government deductors: same day.

Challan paid BSR code noted

Deposited03

Step 4

Prepare Return File Using RPU

Use NSDL Return Preparation Utility (RPU) to create the return file. Enter challan details, deductee PAN, TDS amounts, and section codes. Validate with File Validation Utility (FVU).

RPU file ready FVU validated

Prepared04

Step 5

Upload to Income Tax Portal

Login to incometax.gov.in. Navigate to e-Filing > Income Tax Forms. Select form (24Q/26Q/27Q/27EQ), upload FVU file, and e-verify using DSC or EVC.

Return uploaded E-verified

Uploaded05

Step 6

Track Status on TRACES

After successful filing, track return processing status on TRACES (tdscpc.gov.in). Once processed, download Form 16/16A for distribution to deductees.

Status tracked Processing done

Tracked06

Step 7

Issue Form 16/16A

Generate and issue Form 16 (salary) by 15th June and Form 16A (non-salary) within 15 days of return filing due date. Certificates downloaded from TRACES with digital signatures.

Form 16 issued Certificates sent

Complete07

Documents Required for TDS Return Filing

Valid TAN (Tax Deduction and Collection Account Number)
PAN details of all deductees (employees, vendors, landlords, NRIs)
Challan payment receipts (ITNS-281) with BSR code, serial number, and date
Payroll data: Salary breakup, investment declarations, Form 12BB (for 24Q)
Vendor payment details: Invoice amounts, TDS section, rate applied (for 26Q)
NRI payment details: DTAA applicability, TRC, Form 10F (for 27Q)
Lower deduction certificates under Section 197 (if any)
Previous quarter TDS return acknowledgments
NSDL RPU and FVU software installed
DSC or EVC for e-verification

4 Common TDS Return Filing Challenges

Challenge	Impact	How Patron Accounting Solves It
PAN Mismatch / Invalid PAN	Incorrect or inactive PAN causes return rejection. Deductee cannot claim credit in 26AS. Higher 20% TDS rate applies (Section 206AA)	Validate all PANs against income tax database before filing. Use NSDL PAN verification service for bulk validation.
Challan-Return Mismatch	Mismatches between challan amounts (BSR code, date, amount) and return data cause processing failures and Form 16 generation errors	Systematic reconciliation of every challan with the return file before upload. Match every challan entry with deductee records.
Section 234E Late Fee	Rs 200/day accrues from due date until filing, capped at total TDS for the quarter. Can reach lakhs for large deductors	Calendar reminders for all four quarterly due dates. File at least 5 days before deadline for buffer.
2-Year Correction Window	From 1 April 2025, TRACES rejects corrections beyond 2 years from FY end. Old errors become permanent	Review all returns within 6 months of filing and address discrepancies proactively before the window closes.

TDS Return Filing Fees

Fee Component	Amount
Single Form Filing (24Q or 26Q or 27Q)	Rs 1,999/quarter/TAN
Two Forms (24Q + 26Q)	Rs 2,999/quarter
Complete TDS Package (24Q + 26Q + 27Q)	Rs 3,999/quarter
27EQ (TCS Return)	Rs 1,999/quarter
Correction Statement	Rs 999 per correction
Form 16 Generation and Distribution	Rs 999
TAN Registration (one-time)	Rs 1,499
Annual TDS Compliance Package	Rs 9,999/year

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free TDS Returns consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

TDS Return Filing Timeline

Stage	Estimated Timeline
TDS computation from payroll/vendor data	1-3 days post quarter-end
Challan payment reconciliation	1-2 days
Return preparation (RPU + FVU)	2-3 working days
Upload and e-verification	1 working day
Form 16/16A from TRACES	After processing (7-15 days)
Correction filing (if needed)	Within 2 years of FY end

Key Deadlines FY 2025-26: Q1 (Apr-Jun): return by 31 Jul, Q2 (Jul-Sep): 31 Oct, Q3 (Oct-Dec): 31 Jan, Q4 (Jan-Mar): 31 May. TDS deposit by 7th monthly. Form 16 by 15th June. Late fee Rs 200/day (234E). Penalty Rs 10K-1L (271H). Prosecution up to 7 years for non-deposit (276B). Corrections within 2 years from FY end.

Key Benefits

Benefits of Professional TDS Filing

Correct Section Mapping

Expert identification of 194C vs 194J vs 194H prevents wrong deduction and downstream credit issues in deductee Form 26AS.

Zero Challan Mismatches

Systematic reconciliation of every ITNS-281 challan with the return file eliminates the most common cause of return rejections.

Penalty Avoidance

On-time quarterly filing prevents Section 234E late fees (Rs 200/day) and Section 271H penalties (Rs 10,000-1,00,000). 99%+ on-time rate.

Timely Form 16/16A

Quick return processing enables on-time generation and distribution of TDS certificates to employees and vendors from TRACES.

Correction Readiness

Proactive review and correction within the 2-year window ensures no credits are lost and deductees face no issues during ITR filing.

Why Businesses Trust Patron Accounting for TDS

800+ TDS Clients from startups to enterprises with 1,000+ deductees.

25,000+ Quarterly Returns Filed across Forms 24Q, 26Q, 27Q, and 27EQ.

99%+ On-Time Filing Rate.

4.9 Google Rating based on verified reviews.

4 Offices: Pune, Mumbai, Delhi, and Gurugram.

DIY vs Professional TDS Filing

Parameter	DIY / In-House	Professional (Patron Accounting)
Section Identification	Frequent errors (194C vs 194J)	Expert mapping per payment type
Challan Reconciliation	Manual, error-prone	Systematic BSR code matching
Return Preparation	RPU learning curve	Pre-validated FVU file upload
Late Fee Risk	High if deadlines missed	99%+ on-time filing
Correction Handling	Often delayed beyond 2-year window	Proactive review within 6 months
Cost	Internal time + penalty risk	Rs 1,999/quarter per TAN

Related Tax and Compliance Services

TDS Return Filing (alt) - Alternative landing page for TDS services.
Income Tax Return - ITR filing for individuals and businesses.
TAN Registration - New TAN application.
Payroll Services - Salary processing with TDS computation.
Income Tax Notice - Response to IT notices.
ITR for Companies - Corporate tax return filing.

Legal Framework for TDS Returns

Governing Law: Income Tax Act, 1961.

Key Provisions:

Section 200(3): Obligation to file quarterly TDS statements.
Section 234E: Late fee Rs 200/day (max = total TDS of quarter).
Section 271H: Penalty Rs 10,000-1,00,000 for late/incorrect filing.
Section 201(1A): Interest 1.5% per month for late TDS deposit.
Section 201(1): Deductor = assessee-in-default for non-deduction.
Section 206AA: Higher 20% TDS if deductee PAN unavailable.
Section 276B: Prosecution up to 7 years for non-deposit of TDS.
Section 272A(2): Rs 100/day penalty for late Form 16.

2-Year Correction Rule: From 1 April 2025, corrections within 2 years of FY end only. Relaxation for FY 2018-19 Q4 to FY 2023-24 Q3 until 31 March 2026.

Portals: Income Tax Portal | TRACES

Frequently Asked Questions - TDS Returns

Answers about TDS due dates, penalties, Form 24Q/26Q/27Q, Form 16, corrections, deposit rules, and nil returns.

Quick Answers

Q: TDS deposit due date? A: 7th of the following month (30th April for March).

Q: Return due date? A: 31st of the month after the quarter (May for Q4).

Q: Late fee? A: Rs 200/day under Section 234E, max = total TDS of quarter.

Q: Correction window? A: 2 years from end of FY (effective 1 April 2025).

Q: Form 16 due date? A: 15th June following the financial year.

Rs 200/Day Late Fee Starts from the Due Date

TDS late fee under Section 234E accrues at Rs 200/day from the due date until filing - capped at total TDS for the quarter. For large deductors, this reaches lakhs quickly. Additionally, Section 271H imposes Rs 10,000-1,00,000 penalty for returns filed more than one year late.

Non-deposit of TDS after deduction: 1.5% per month interest + prosecution up to 7 years under Section 276B. The 2-year correction window (from 1 April 2025) means old errors become permanent if not fixed in time.

Action: Call +91 945 945 6700 or WhatsApp us for a free consultation.

Simplify Your TDS Compliance

TDS return filing directly impacts the tax credit chain for every deductee in India. Accurate Forms 24Q, 26Q, 27Q ensure proper Form 26AS credits for smooth ITR filing and refund processing.

The consequences of non-compliance are severe - Rs 200/day late fees, Rs 1 lakh penalties, prosecution with imprisonment, and the new 2-year correction deadline. Professional assistance ensures correct section mapping, zero challan mismatches, and timely filing.

Patron Accounting: 800+ TDS clients. 25,000+ quarterly returns. 99%+ on-time rate. Starting from Rs 1,999/quarter.

📞 Call +91 945 945 6700 💬 WhatsApp Us ✉️ Email Us

Book a Free Consultation - No Obligation.

TDS Return Filing Services Across India

Expert quarterly TDS return filing, challan reconciliation, Form 16 generation, and correction handling across India.

Related Services

Tax filing and compliance

Content Created: 11 March 2026 | Last Updated: 11 March 2026 | Next Review: 11 June 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly. Content aligned with Income Tax Act 1961, CBDT notifications, and TRACES portal updates. Next review: June 2026.

Join 5,000+ business owners. Get compliance due date alerts on WhatsApp. Join Free →