How many TDS return forms are there?

Four forms: Form 24Q for salary TDS under Section 192, Form 26Q for non-salary domestic TDS under Sections 194C, 194J, 194I, 194A, 194H, and 194T, Form 27Q for NRI and foreign payments under Section 195, and Form 27EQ for TCS under Section 206C. All filed quarterly. From April 2026, Forms 24Q, 26Q, and 27Q consolidate into Form 143.

How much does TDS return filing cost?

Form 24Q from Rs 1,500 per quarter. Form 26Q from Rs 1,500 per quarter. Form 27Q from Rs 2,000 per quarter. Form 27EQ from Rs 1,500 per quarter. Multi-form annual bundle from Rs 10,000. Correction returns Rs 1,500-3,000. Call +91 945 945 6700 for a quote.

What is the penalty for late TDS returns?

Total timeline: 2-6 months. Filing and Diary Number: immediate. Mandatory 30-day objection waiting period: 1 month. Reconcile 26AS/AIS: 1-3 months. Certificate issuance: after examination approval. If a third-party objection is filed, the timeline extends by 2-4 months for hearing and resolution.

What is the difference between S194C and S194J?

Section 194C covers payments for work contracts including software development projects, fabrication, maintenance, and logistics at 1% (individual/HUF) or 2% (others). Section 194J covers professional and technical fees including consulting, IT services, and legal advice at 10%. Misclassification triggers short-deduction notices requiring the deductor to pay the differential plus interest.

What is Section 194T for partnership firms?

New from FY 2025-26. Partnership firms and LLPs must deduct TDS on payments to partners exceeding Rs 20,000 including salary, remuneration, interest, bonus, and commission. Filed in Form 26Q. Many Gurugram partnership firms are filing TDS returns for the first time due to this new section, requiring TAN registration and RPU setup.

What changes from April 2026?

Under the Income Tax Act 2025 effective April 2026: 60 plus TDS sections consolidate into three, S392 for salary, S393 for non-salary, and S394 for TCS. Forms 24Q, 26Q, and 27Q merge into Form 143. All payroll and vendor payment systems must be updated. Section code mapping changes. This is the biggest TDS reform since GST implementation.

Do NRI payments need a separate TDS form?

Yes. Form 27Q is filed for all payments to non-residents under Section 195. DTAA rates may apply and are often lower than domestic rates. Tax Residency Certificate and Form 10F must be collected from the NRI. MNC subsidiaries on Golf Course Road and NH-48 making royalty, technical fee, or interest payments to overseas parents must file 27Q quarterly with correct treaty rates.

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TDS Returns in Gurugram: 24Q Salary, 26Q Non-Salary, 27Q NRI, and 27EQ TCS Compliance

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 02 April 2026 Verify Credentials →

Documents: Payroll data, vendor invoices, NRI payment details, TDS challans, PAN verification

Fees: 24Q: Rs 1,500/Q. 26Q: Rs 1,500/Q. 27Q: Rs 2,000/Q. Annual bundle: from Rs 10,000

Eligibility: All businesses deducting TDS on salary, contractor, professional, rent, NRI payments

Timeline: TDS: by 7th monthly. Returns: quarterly (31 Jul/Oct/Jan/May). Form 16/16A: by 15 Jun

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Real Stories from Real People

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

“

We file 24Q (300 employees), 26Q (150 vendors), and 27Q (10 cross-border payments) every quarter. Patron handles all three forms, classifies every payment correctly, and generates all certificates. Zero short-deduction notices in 4 years.

Suresh Kapoor

CFO, MNC Subsidiary, Golf Course Road

★★★★★

2 months ago

“

S194C vs S194J was a constant headache. Patron reviewed all our vendor contracts, classified each payment, and now handles 26Q with zero classification errors. Saved us from two short-deduction notices.

Rajesh Kumar

Accounts Head, Manufacturing, IMT Manesar

★★★★★

3 months ago

“

New S194T obligation caught us off guard. Patron registered our TAN, set up RPU, classified partner payments, and filed our first 26Q with S194T. Smooth transition for a firm that never filed TDS before.

Priya Sharma

Partner, CA Firm, Sohna Road

★★★★★

1 month ago

“

Form 27Q for payments to US parent. Patron applied India-US DTAA rates correctly - 15% instead of 20% on technical fees. Rs 8 lakh saved annually for our parent company. TRC documentation managed end-to-end.

Amit Verma

Finance Director, MNC, NH-48

★★★★★

4 months ago

“

Growing startup. Started with just 24Q. Now we file 24Q and 26Q. Patron scales with us. Added vendor TDS tracking when we crossed 50 vendors. Form 16 and 16A generated on time every June.

Deepak Singh

Founder, Startup, Golf Course Road

★★★★★

5 months ago

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10,000+Businesses ServedTDS returns and withholding tax compliance across India.

15+Years ExperienceDeep expertise in all TDS forms, section classification, and DTAA advisory.

50,000+Documents FiledTDS returns, correction filings, and TRACES reconciliations handled.

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Overview What Is Who Needs Services Process Documents Challenges Fees Timeline Benefits Comparison FAQs

Why TDS Returns Matter in Gurugram

📌 TL;DR - TDS Return Services at a Glance

Every Gurugram business deducting TDS must file quarterly returns: Form 24Q (salary S192), Form 26Q (non-salary S194C/J/I/A/T), Form 27Q (NRI S195), Form 27EQ (TCS S206C). TDS deposited by 7th monthly. Late filing: Rs 200/day S234E. From April 2026, 60+ sections consolidate into S392 (salary), S393 (non-salary), S394 (TCS) under Income Tax Act 2025. Forms merge into Form 143.

Parameter	Detail
Governing Law	IT Act 1961 S192-206C \| IT Act 2025 S392/393/394 (from Apr 2026) \| S234E, S271H
Registry	Copyright Office, DPIIT (TRACES (tdscpc.gov.in)). Registrar of Copyrights
Form	24Q (salary) \| 26Q (non-salary) \| 27Q (NRI) \| 27EQ (TCS) \| Form 143 from Apr 2026
Categories (S13)	Literary (including software), Artistic, Musical, Dramatic, Cinematograph Films, Sound Recordings
Validity	Literary/Artistic/Musical/Dramatic: Author's lifetime + 60 years. Films/Sound Recordings: 60 years from publication
Mandatory?	No. But registration provides prima facie evidence of ownership (Section 48)
International	Berne Convention membership: recognized in 181+ countries automatically
Fees 2026	Individuals: Rs 500 (literary/artistic), Rs 2,000 (sound). Companies: Rs 2,000. Software: Rs 4,000. Films: Rs 5,000

Gurugram generates TDS across every payment category. IT companies file 24Q and 26Q (S194J). Manufacturers file 26Q (S194C/194I). MNCs file 27Q (S195). Partnership firms now file 26Q for S194T. For comprehensive information about TDS returns across India, visit our national service page.

Late TDS = Rs 200/day. S194C vs S194J misclassification = short-deduction demands. S194T is new for partnerships. Wrong PAN = 20% TDS. From Apr 2026, all sections change. You will also need TDS return filing (24Q/Form 16) for salary-specific compliance and ITR filing for complete tax compliance.

Content is reviewed quarterly for accuracy.

What Are TDS Returns

TDS returns are quarterly declarations filed by every deductor reporting tax deducted at source. Four forms cover all payment types: 24Q (salary), 26Q (non-salary domestic), 27Q (NRI/foreign), and 27EQ (TCS). Filed on incometax.gov.in using NSDL utilities.

Each form covers specific sections: 24Q covers S192 salary. 26Q covers S194C contractor, S194J professional, S194I rent, S194A interest, S194T partner payments. 27Q covers S195 NRI with DTAA rates. 27EQ covers S206C TCS.

Haryana has no Professional Tax - TDS is the primary withholding obligation. From April 2026, all forms consolidate into Form 143. For salary-specific compliance, see TDS return filing (24Q) and ITR filing.

Key Terms for Copyright Registration:

Form 26Q - Non-salary domestic TDS (S194C/J/I/A/H/T)
Form 27Q - NRI/foreign payment TDS (S195, DTAA)
S194C/194J - Contractor 1-2% vs Professional 10% (top challenge)
Section 234E - Late filing Rs 200/day capped at total TDS
Section 194T - New FY 2025-26 TDS on partner payments

TRACES / IT Dept Quarterly Filing

Who Must File TDS Returns in Gurugram

IT companies in DLF Cyber City. Form 24Q for salary. Form 26Q for S194J technology consultant payments. High volume. Complex salary structures and vendor ecosystem.
Manufacturers in IMT Manesar. Form 26Q for S194C contractor, S194I factory rent, S194A interest. High volume vendor payments. S194C vs S194J classification critical.
Photographers, graphic designers, and illustrators producing visual works - product photographs, marketing graphics, illustrations, architectural drawings, logos (as artistic works), and packaging designs. Artistic work copyright prevents unauthorized reproduction in Gurugram's competitive D2C and e-commerce market.
Partnership firms on Sohna Road. New S194T obligation from FY 2025-26. TDS on partner payments exceeding Rs 20,000. First-time TDS filing for many firms.
Film producers and video creators making documentaries, advertisements, corporate films, short films, and OTT content from Gurugram production houses. Cinematograph films have a specific registration process and Rs 5,000 fee.
Startups and companies wanting to build an IP portfolio for investor due diligence, M&A preparation, or licensing revenue. A documented copyright portfolio increases company valuation and demonstrates IP maturity.

8 TDS Return Services Included

Service	What We Do
Form 24Q (Salary TDS)	S192 salary TDS quarterly. Annexure I all quarters. Annexure II Q4 only. Form 16 via TRACES.
Form 26Q (Non-Salary)	S194C contractor, S194J professional, S194I rent, S194A interest, S194T partner. Form 16A. Classification advisory.
Form 27Q (NRI Payments)	S195 cross-border. DTAA rate advisory. TRC/Form 10F verification. Form 16A for non-residents.
Form 27EQ (TCS)	S206C tax collected at source. Scrap, minerals, specified goods. Quarterly filing.
TRACES Reconciliation	26AS/AIS matching. Correction returns. PAN verification. Mismatch identification and resolution.
Multi-Form Integration and Transition	All four forms coordinated. Cross-form PAN consistency. Form 143 preparation for April 2026 transition.
International Protection Advisory	Advising on Berne Convention coverage (181+ countries), WIPO Copyright Treaty (WCT), and WIPO Performances and Phonograms Treaty (WPPT). No separate filing needed in Berne Convention countries.

Our Process

How TDS Return Filing Works: 5-Step Process

Our CA-led team handles all four TDS forms - 24Q, 26Q, 27Q, 27EQ - with section classification, DTAA advisory, TRACES reconciliation, and Form 143 transition for Gurugram businesses.

Step 1

Classify All Payments

Map each payment to correct section: S192, S194C, S194J, S194I, S194A, S194T, S195, S206C. Determines form and rate.

Classified Mapped

Sections 01

Step 2

Compute and Deposit Monthly

Calculate TDS per payment. Apply correct section rate. Generate challan. Deposit by 7th. Track per form.

Deposited By 7th

Computed 02

Step 3

File Quarterly Returns

Compile 24Q, 26Q, 27Q, 27EQ as applicable. PAN verify. Challan match. FVU validate. Submit per form.

All Filed Validated

Submitted 03

Step 4

Generate Certificates

Form 16 (salary from TRACES), Form 16A (non-salary/NRI from TRACES), Form 27D (TCS). Verify and issue by 15 June.

Certificates Issued

Downloaded 04

Step 5

Reconcile 26AS/AIS

Match TDS across all forms with 26AS/AIS. Identify mismatches. File correction returns. Cross-form PAN consistency.

26AS OK Matched

Reconciled 05

Step 6

Prepare for Next Quarter

Update section mapping for Form 143 transition (Apr 2026). Set quarterly calendar. Ongoing compliance monitoring.

Updated Ready

Compliant 06

City Processing Note: Patron's Gurugram office handles all four TDS forms - 24Q, 26Q, 27Q, 27EQ - with section classification and TRACES reconciliation for businesses across Gurugram.

Documents Required for TDS Returns

Payroll Data: Salary breakup, employee PAN, investment declarations for Form 24Q.
Vendor Invoices: Contractor/professional invoices with PAN, nature of payment, TDS section.
NRI Payment Details: Remittance records, DTAA rates, TRC, Form 10F for Form 27Q.
Additional: TDS challans (BSR code, date, serial) | Previous quarter returns | PAN-Aadhaar verification.

5 Common TDS Return Challenges in Gurugram

Challenge	Impact	How Patron Accounting Solves It
S194C vs S194J Misclassification	Deliverable-based = S194C 1-2%. Advisory/consulting = S194J 10%. Wrong section = short-deduction demand	Classify each payment by nature of work. Document basis. S194C for work contracts. S194J for professional fees. Get it right.
Multi-Form Filing Complexity	MNC files 24Q (500 employees) + 26Q (200 vendors) + 27Q (15 cross-border) in one quarter. Each has different requirements	Integrated compliance software. Section mapping per payment. Cross-form PAN consistency. Systematic quarterly calendar.
Section 194T New Obligation	Partnership firms must now deduct TDS on partner payments above Rs 20,000. Many filing TDS for first time	Register TAN. Set up RPU. Classify partner payments. File Form 26Q. Include in quarterly compliance.
DTAA Rate Application for NRI	MNC subsidiaries must apply correct DTAA rate in 27Q. Wrong rate = mismatch when NRI claims foreign credit	Verify DTAA rates country-wise. Collect TRC and Form 10F. Apply lower rate correctly. Document treaty position.
April 2026 Form Consolidation	60+ TDS sections consolidate to 3. Forms 24Q/26Q/27Q merge into Form 143. All systems must be updated	Update payroll and vendor payment systems. Map old sections to new S392/393/394. Test before first Q1 FY 2026-27.

TDS Return Fees in Gurugram 2026

Fee Component	Amount
Form 24Q (Salary TDS) per quarter	From Rs 1,500
Form 26Q (Non-Salary TDS) per quarter	From Rs 1,500
Form 27Q (NRI TDS) per quarter	From Rs 2,000
Form 27EQ (TCS) per quarter	From Rs 1,500
Multi-Form Annual Bundle	From Rs 10,000/year
Correction Return (per form)	Rs 1,500-3,000
Patron Accounting Professional Fees	INR 2,500 (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.

No government fee for filing. Late fee Rs 200/day S234E. Professional fees cover all forms, section classification, TRACES reconciliation, and certificates. Multi-form discounts.

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

TDS Filing Calendar

Stage	Estimated Timeline
TDS Deposit	By 7th of following month (March: 30 April)
Q1 Return (24Q/26Q/27Q)	By 31 July
Q2 Return	By 31 October
Q3 Return	By 31 January
Q4 Return	By 31 May (24Q Annexure II critical)
Form 16/16A Issuance	By 15 June
27EQ Due Dates	15 Jul / 15 Oct / 15 Jan / 15 May

Note: TDS by 7th monthly. Returns quarterly: 31 Jul/Oct/Jan/May. 27EQ: 15 Jul/Oct/Jan/May. Form 16/16A: 15 June.

Key Benefits

Why Choose Patron for TDS Returns in Gurugram

All Four Forms

24Q, 26Q, 27Q, 27EQ. Single provider for all TDS/TCS forms. Integrated compliance. No gaps.

Section Classification

S194C vs S194J resolved. S194T for partnerships. S195 DTAA rates. Correct classification = zero demands.

DTAA Advisory

Country-wise treaty rates. TRC/Form 10F collection. S195 optimization for MNC subsidiaries. Lower withholding.

TRACES Integration

26AS/AIS reconciliation. Form 16/16A/27D generation. Correction returns. Cross-form consistency.

S194T Setup

New obligation for partnerships. TAN registration. RPU setup. Partner payment classification. First-time filing.

2026 Transition

60+ sections to 3. Form 143 replaces 24Q/26Q/27Q. System update. Section remapping. Seamless transition.

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TDS Return Forms Comparison

Parameter	24Q / 26Q / 27Q / 27EQ
Payment Type	Salary / Non-salary domestic / NRI-foreign / TCS collection
Key Sections	S192 / S194C,J,I,A,H,T / S195 / S206C
Certificate	Form 16 / Form 16A / Form 16A / Form 27D
Due Date	31 Jul-Oct-Jan-May / Same / Same / 15 Jul-Oct-Jan-May
Gurugram Volume	High (IT/BPO) / Very high (all sectors) / Medium (MNCs) / Low
New Form (Apr 2026)	Form 143 / Part of 143 / Part of 143 / Updated 27EQ

External Authority: TRACES Portal (tdscpc.gov.in)

Related Services

Copyright Registration in India - National copyright registration service covering all categories across India
Income Tax Return - ITR filing for individuals and businesses
Copyright Assignment - Transfer of copyright ownership with legal documentation and registration
Copyright Disclaimer - Official disclaimer of copyright interest with the Copyright Office
Copyright Objection - Responding to third-party objections during the 30-day objection period
Trademark Registration - Brand identity protection under Trade Marks Act 1999
Income Tax Return Filing - ITR filing services for individuals and businesses
Statutory Audit Service - Annual audit compliance for companies

Legal Framework for TDS Returns

TDS is governed by Sections 192-206C of the Income Tax Act 1961. From April 2026: S392 (salary), S393 (non-salary), S394 (TCS) under the new Income Tax Act 2025. S234E: late fee Rs 200/day. S271H: penalty Rs 10,000-1,00,000.

Four forms: 24Q (salary, Form 16), 26Q (non-salary, Form 16A), 27Q (NRI, Form 16A), 27EQ (TCS, Form 27D). All merge into Form 143 from April 2026. S194T new for partnership firms.

India's membership in the Berne Convention (1886, India joined 1928), the Universal Copyright Convention, and TRIPS (WTO) ensures international recognition. The WIPO Copyright Treaty (WCT) and WIPO Performances and Phonograms Treaty (WPPT) provide additional protections for digital rights. Copyright registration with the Copyright Office at TRACES (tdscpc.gov.in) is administered by the Department for Promotion of Industry and Internal Trade (DPIIT). IP enforcement in Gurugram falls under the jurisdiction of the Delhi High Court.

FAQs - TDS Returns in Gurugram

Answers to common questions about TDS returns including all four forms, section classification, penalties, DTAA, and April 2026 transition for Gurugram businesses.

Quick Answers

TDS return kitne form mein file hota hai? Char: 24Q (salary), 26Q (non-salary Indian), 27Q (NRI), 27EQ (TCS). Har quarter file karo.

TDS kab jama karna hai? Har mahine 7 tarikh tak. March ka TDS 30 April tak.

194C aur 194J mein fark? 194C contractor work ke liye (1-2%). 194J professional/technical fees ke liye (10%). Galat section = short-deduction notice.

Why TDS Returns Matter in Gurugram

TDS penalties accumulate daily at Rs 200/day under S234E. S194C vs S194J misclassification creates short-deduction demands. S194T is new for partnership firms. Wrong PAN triggers 20% rate. From April 2026, all form numbers and sections change. File all returns on time, classify correctly, verify PAN-Aadhaar, and prepare for transition.

Start Your TDS Returns in Gurugram Today

TDS return filing in Gurugram covers all four forms - 24Q salary, 26Q non-salary domestic, 27Q NRI, 27EQ TCS - with section classification, DTAA advisory, TRACES reconciliation, correction returns, and Form 143 transition from April 2026.

Patron Accounting's Gurugram office on Golf Course Extension Road provides comprehensive TDS return filing across all four forms with section classification, DTAA advisory, TRACES reconciliation, and April 2026 transition support for businesses across Gurugram.

Patron Accounting LLP, with offices in Pune, Mumbai, Delhi, and Gurugram, has served 10,000+ businesses with a 4.9 Google rating and 50,000+ documents filed over 15+ years.

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Content Created: 02 April 2026 | Last Updated: 02 April 2026 | Next Review: 02 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly for accuracy. Income Tax Act TDS provisions, section rates, form requirements, S234E penalties, and April 2026 transition details verified against current CBDT notifications. Gurugram business landscape validated with each review.