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TDS Return Filing (24Q / Form 16) in Delhi: Quarterly Compliance

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Form 24Q: Quarterly TDS on salary (S.192) - Annexure II for Form 16 generation

Form 26Q: Quarterly TDS on non-salary (contractors, professionals, rent, interest)

Due Dates: Q1: 31 Jul | Q2: 31 Oct | Q3: 31 Jan | Q4: 31 May

Form 16: Annual salary TDS certificate from TRACES - Issue by 15 June

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TDS Return Filing in Delhi: 24Q, 26Q, Form 16, and TRACES Compliance

📌 TL;DR - TDS Return Filing in Delhi Services at a Glance

Every Delhi employer and business deducting TDS must file quarterly returns: Form 24Q for salary TDS (Section 192) and Form 26Q for non-salary TDS (contractors 194C, professionals 194J, rent 194I, interest 194A, commission 194H, partners 194T). Quarterly deadlines: Q1 by 31 July, Q2 by 31 October, Q3 by 31 January, Q4 by 31 May. Monthly deposit via Challan 281 by 7th. Form 16 by 15 June. Late fee: Rs 200/day (S.234E). Penalty: Rs 10,000-1,00,000 (S.271H). Patron handles complete TDS filing from our Delhi office.

Delhi has one of India's highest concentrations of TDS deductors - IT companies, BPOs, consulting firms, manufacturing, startups, and every business making salary or vendor payments. The Income Tax Department's AI cross-referencing between TDS returns, 26AS, AIS, and ITR means discrepancies are immediately flagged. Learn more about TDS Return Filing across India.

Patron Accounting's Delhi office provides end-to-end TDS filing: monthly challan, quarterly 24Q/26Q, TRACES management, Form 16/16A generation, 26AS reconciliation, and correction statements. Integrated with payroll and accounting, Patron ensures Delhi businesses meet every TDS deadline.

Content is reviewed quarterly for accuracy.

What Is TDS Return Filing: Quarterly Reporting of Tax Deducted at Source

TDS is a mechanism where the payer deducts tax from payments to employees, contractors, professionals, and others before releasing payment. This is deposited via Challan 281 and reported through quarterly returns with every deduction detail.

Form 24Q covers salary TDS under Section 192 with Annexure I (quarterly details) and Annexure II (Q4 only - annual salary computation for Form 16). Form 26Q covers all non-salary TDS: contractors (194C at 1-2%), professionals (194J at 10%), rent (194I at 2-10%), interest (194A at 10%), commission (194H at 5%), partner payments (194T at 10% - new from FY 2025-26).

For Delhi businesses with 50+ employees and 20+ vendors, Form 26Q typically has hundreds of entries per quarter. Accurate, timely filing is essential as the IT Department's AI immediately flags mismatches.

Key Terms for TDS Return Filing in Delhi:

Form 24Q: Quarterly salary TDS return. Q4 Annexure II generates Form 16 Part A from TRACES.

Form 26Q: Quarterly non-salary TDS - contractors, professionals, rent, interest, commission, partner payments.

TRACES: TDS Reconciliation Analysis and Correction Enabling System (traces.gov.in) for Form 16/16A, corrections, and justification reports.

Section 194T: New provision (FY 2025-26) requiring 10% TDS on partner salary/remuneration/interest exceeding Rs 20,000/year.

APL-05 TDS Return Filing in Delhi
Income Tax Act 1961 TDS Compliance

Who Must File TDS Returns in Delhi

  • Every Delhi employer paying salary - Section 192 TDS. File Form 24Q quarterly. IT companies, startups, manufacturing, retail, hospitality.
  • Every Delhi business making TDS-applicable payments - Contractors (194C), professionals (194J), rent (194I), interest (194A), commission (194H), partners (194T). File Form 26Q.
  • Delhi businesses paying non-residents - Section 195 payments require Form 27Q quarterly.
  • TAN is mandatory - Filing not possible without active Tax Deduction Account Number.

TDS Return Filing Services: What Patron Handles

ServiceWhat We Do
Monthly TDS Deposit (Challan 281)Compute monthly liability, generate Challan 281, process payment by 5th (2-day buffer before 7th deadline). March TDS by 30 April.
Form 24Q (Salary TDS)Employee-wise PAN, salary, TDS, challans from payroll. Q4 Annexure II with annual salary computation. Filed via RPU/FVU before quarterly deadline.
Form 26Q (Non-Salary TDS)Vendor/contractor/professional payments compiled. PAN verified, correct section and rate. Filed quarterly.
Form 16 Generation (By 15 June)Part A downloaded from TRACES with watermark after Q4. Part B with salary computation. Distributed to all Delhi employees by June 10.
Form 16A GenerationDownloaded from TRACES for every non-salary deductee within 15 days of quarterly due date.
26AS/AIS ReconciliationPre and post-filing reconciliation. Mismatches identified and corrected before demand notices.
Correction StatementsWrong PAN, incorrect amount, missing entries corrected through TRACES without penalty.
Our Process

TDS Return Filing Process: 6 Quarterly Steps for Delhi Businesses

Monthly deposit by 7th. Quarterly return by due date. Form 16 by 15 June. 26AS reconciliation ongoing. Patron files centrally from Rohini office.

Step 1

Deposit TDS Monthly by 7th

Compute TDS from salary (24Q) and non-salary (26Q) payments. Generate Challan 281 on Income Tax portal. Pay via net banking by 7th (Patron by 5th). March TDS by 30 April.

By 5th monthlyChallan 281
₹DEPOSITED
TDS Paid01
Step 2

Compile Quarterly Data

Employee-wise salary and TDS for 24Q. Vendor/contractor/professional payments and TDS for 26Q. Challan details (BSR code, date, serial, amount). Patron integrates from payroll and accounting.

Payroll integratedVendor database
Data Ready02
Step 3

Prepare Return Using RPU/FVU

Enter deductor (TAN, PAN), deductee (PAN, payment, TDS), challan details in RPU from NSDL Protean. Q4 Form 24Q: complete Annexure II. Validate with FVU. Patron uses professional software.

RPU/FVU validatedAnnexure II (Q4)
Validated03
Step 4

File on Income Tax Portal

Login to incometax.gov.in with TAN. Upload FVU file for 24Q/26Q. Submit via DSC or EVC. PRN (Provisional Receipt Number) generated. Patron files before every deadline.

Before deadlinePRN received
Filed04
Step 5

Download Form 16/16A from TRACES

After processing, download from TRACES (traces.gov.in) with watermark. Form 16 after Q4. Form 16A after each quarter. Issue Form 16 by 15 June. Patron distributes by June 10.

TRACES watermarkBy June 10
Form 16✓ TRACES
Distributed05
Step 6

Reconcile 26AS and Monitor

Verify TDS credits in deductees' 26AS/AIS. Check for short deduction flags, late filing fees (S.234E), and demand notices. File correction statements if errors found. Patron monitors TRACES for all Delhi accounts.

26AS verifiedCorrections filed
Complete06

Key TDS Sections for Delhi Businesses

  • Section 192 (Salary) - As per income tax slab. Form 24Q.
  • Section 194C (Contractor) - 1% individual/HUF, 2% others. Form 26Q.
  • Section 194J (Professional) - 10% professional/technical fees. Form 26Q.
  • Section 194I (Rent) - 2% plant/machinery, 10% land/building. Form 26Q.
  • Section 194A (Interest) - 10% (non-bank). Form 26Q.
  • Section 194H (Commission) - 5%. Form 26Q.
  • Section 194T (Partner - NEW) - 10% on salary/remuneration/interest >Rs 20,000/year. Form 26Q. FY 2025-26 onwards.
  • Section 195 (Non-Resident) - As applicable. Form 27Q.

Common TDS Challenges for Delhi Businesses

ChallengeImpactHow Patron Accounting Solves It
Missing 7th Deposit DeadlineLate deposit attracts 1.5% per month interest from deduction to deposit datePatron deposits by 5th - 2-day buffer before 7th deadline
Wrong PAN or Missing PANIncorrect PAN creates 26AS mismatches. Missing PAN triggers 20% TDS ratePatron verifies all PANs before filing. Vendor database maintained
Q4 Annexure II ErrorsErrors in annual salary computation generate incorrect Form 16 for employeesCross-verified with payroll records for every Delhi employee
26AS/AIS MismatchIT Department AI cross-references immediately. Mismatches trigger automated noticesPre and post-filing 26AS reconciliation for every quarter
Section 194T New ComplianceDelhi partnership firms/LLPs must deduct 10% on partner payments from FY 2025-26Patron ensures 194T correctly included in Form 26Q from Q1

TDS Return Filing Fees in Delhi

Fee ComponentAmount
Monthly Challan 281 PaymentIncluded in payroll/accounting
Quarterly Form 24QFrom INR 1,999/quarter
Quarterly Form 26QFrom INR 1,999/quarter
Form 16 Generation + DistributionFrom INR 999
26AS ReconciliationIncluded
Correction StatementFrom INR 1,999
Patron Accounting Professional FeesStarting from INR 1,499/qtr (Exl GST and Govt. Charges)

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 Return Filing in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

TDS Compliance Calendar (FY 2025-26)

StageEstimated Timeline
7th monthlyTDS deposit via Challan 281 (salary + non-salary)
31 JulyQ1 return (Apr-Jun) - Form 24Q + 26Q + 27Q
31 OctoberQ2 return (Jul-Sep) - Form 24Q + 26Q + 27Q
31 JanuaryQ3 return (Oct-Dec) - Form 24Q + 26Q + 27Q
31 MayQ4 return (Jan-Mar) - Form 24Q (with Annexure II) + 26Q + 27Q
15 JuneForm 16 to all employees (annual salary TDS certificate)

Critical: Q4 Form 24Q with Annexure II is the most important filing - it generates Form 16 Part A. Errors affect every employee's income tax return. Patron cross-verifies with payroll before filing.

Key Benefits

Why Choose Patron for TDS Filing in Delhi

Payroll-Integrated 24Q

Every salary revision, joining, exit auto-reflected in quarterly return and Annexure II. Zero manual compilation.

Verified Vendor Database

PAN-verified contractor/professional/vendor database. Correct TDS sections and rates applied. Prevents 26Q errors.

TRACES Management

Complete lifecycle: filing status, Form 16/16A download, justification reports, demand response, correction statements.

26AS Reconciliation

Pre and post-filing verification. Challan deposits matched with deduction records. Credits verified in deductees' 26AS.

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"Patron files 24Q and 26Q for 150+ employees and 80+ vendors every quarter. Zero demand notices in 5 years. Form 16 distributed by June 10." - Finance Manager, IT Company, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron vs Self-Filing: TDS Return Comparison

FactorPatron AccountingSelf-Filing
24Q PreparationAuto from payroll, Annexure II verifiedManual, salary errors
26Q VolumeVendor database with PAN verificationMissing PANs, wrong sections
Challan DepositBy 5th monthlyOften late, interest accrues
Form 16TRACES watermark, by June 10Late, often without watermark
26AS ReconciliationPre and post-filingNot done, demand notices
PricingFrom INR 1,499/qtrInternal time + error risk

Related Tax and Compliance Services

Legal Framework: TDS Under Income Tax Act 1961

TDS Obligation: Sections 192 (salary), 194C (contractor), 194J (professional), 194I (rent), 194A (interest), 194H (commission), 194T (partner - new FY 2025-26), 195 (non-resident).

Deposit: Rule 30 - by 7th via Challan 281. March by 30 April.

Returns: Section 200(3). 24Q (salary), 26Q (non-salary), 27Q (non-resident). Quarterly.

Due Dates: Q1: 31 July, Q2: 31 October, Q3: 31 January, Q4: 31 May.

Form 16: Section 203. By 15 June from TRACES with watermark.

Late Fee: Section 234E - Rs 200/day capped at TDS amount.

Penalty: Section 271H - Rs 10,000-1,00,000.

Source: incometax.gov.in, traces.gov.in

FAQs: TDS Return Filing in Delhi

Common questions about TDS returns, Form 24Q/26Q, Form 16, TRACES, and penalties for Delhi businesses.

Quick Answers

TDS return kab file karna hota hai? Quarterly: Q1 by 31 July, Q2 by 31 Oct, Q3 by 31 Jan, Q4 by 31 May. Monthly deposit 7 tarikh tak. Form 16 employees ko 15 June tak.

Form 24Q aur 26Q mein kya fark hai? 24Q salary TDS (Section 192). 26Q non-salary - contractors, professionals, rent, interest. Q4 24Q mein Annexure II = Form 16 ka basis.

Late penalty kya hai? Rs 200/day (S.234E), maximum TDS amount. Plus Rs 10K-1L (S.271H). Plus 1.5%/month interest delayed deposit par.

TDS Runs on 4 Parallel Tracks - Don't Miss Any

Monthly deposits (7th), quarterly returns (24Q/26Q), annual Form 16 (15 June), and 26AS reconciliation run simultaneously. Missing any track creates cascading penalties. Delhi businesses with 50+ employees and 20+ vendors have hundreds of entries per quarter.

Contact Patron - Call +91 945 945 6700 or WhatsApp us.

Start TDS Compliance in Delhi Today

TDS return filing in Delhi demands precision in deduction computation, monthly challan deposits, quarterly 24Q/26Q preparation, Form 16/16A from TRACES, and 26AS reconciliation. The IT Department's AI cross-referencing means errors surface immediately.

Patron Accounting provides end-to-end TDS filing from our Rohini office - monthly challans, quarterly returns, Q4 Annexure II, TRACES management, Form 16 distribution, 26AS reconciliation, and corrections. 15+ years, 10,000+ businesses, Pune, Mumbai, Delhi, Gurugram.

Reviewed by CA & CS Team - Patron Accounting LLP

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TDS Filing Services: Available Across 4 Major Cities

Professional TDS return filing and Form 16 compliance in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure TDS sections, rates, due dates, TRACES procedures, and penalty structures are current. Verified against incometax.gov.in and traces.gov.in.

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