TDS Return Filing

TDS Return Filing in India: Due Dates, Forms & Penalties (2026)

If your business deducts tax at source on salaries, contractor payments, rent, or professional fees, you're legally required to file a quarterly TDS return - and miss it, and the late fees start accumulating from day one. This guide covers who must file, which form applies to your payments, due dates for each quarter, penalties, and how KanoonPe files your TDS returns accurately with a flat all-inclusive quote.

Quick summary

• What it is: A quarterly statement filed by deductors reporting tax deducted at source on various payments.
• Governed by: Income Tax Act, 1961, Section 200(3), and related TDS provisions.
• Mandatory if: you hold a TAN and have deducted TDS on salary, contractor payments, rent, professional fees, or similar payments during the quarter.
• KanoonPe price: Flat, all-inclusive quote - request a free callback.

Quick facts

What is TDS return filing?

TDS return filing is the quarterly submission of a statement by every person or business (the "deductor") who has deducted tax at source while making specified payments, reporting the PAN of deductees, the amount paid, the tax deducted, and the tax deposited with the government.

Under Section 200(3) of the Income Tax Act, 1961, anyone holding a Tax Deduction and Collection Account Number (TAN) and deducting TDS during a quarter must file the corresponding return within the prescribed due date. The return is filed electronically through the TRACES/Protean utility and validated using the File Validation Utility (FVU) before submission. Once filed, the deductees can see their TDS credit reflected in their Form 26AS / Annual Information Statement.

Types of TDS returns (forms)

Who should file TDS returns?

• Employers deducting TDS on employee salaries (Form 24Q).
• Businesses and individuals making payments like rent, professional fees, contractor payments, or commission above the prescribed threshold under sections such as 194C, 194J, 194H, and 194I (Form 26Q).
• Any deductor making payments to non-resident vendors, consultants, or service providers (Form 27Q).
• Sellers/e-commerce operators required to collect tax at source (Form 27EQ).
• Any TAN holder who has deducted even a small amount of TDS during the quarter - filing is required regardless of the deducted amount, once TDS is deducted.

Benefits of timely TDS return filing

1. Avoids daily late fees under Section 234E that accumulate without any cap discretion.
2. Prevents penalty exposure under Section 271H for prolonged non-filing or incorrect PAN/amount details.
3. Ensures deductees get TDS credit - their Form 26AS updates only after your return is processed.
4. Smooth Form 16 / 16A issuance - certificates can only be generated after the underlying return is filed correctly.
5. Clean compliance record for tax assessments, audits, and vendor due diligence.
6. Avoids TDS mismatch notices that arise when deducted tax isn't reflected in government records.

Documents required for TDS return filing

• TAN and PAN of the deductor
• PAN of all deductees (employees, vendors, landlords, contractors, etc.)
• Challan details of TDS deposited (CIN, BSR code, date, amount)
• Payment-wise break-up: salary details for 24Q; invoice/payment details with applicable section (194C/194J/194H/194I etc.) for 26Q; non-resident payment and DTAA details for 27Q
• Previous quarter's return (for correction/reference, if any)
• Digital signature (where applicable) or registered TAN login credentials

TDS return filing process (step by step)

KanoonPe prepares and files this every quarter; here's what happens.

1. Data collection. We gather payment, deduction, and challan details for the quarter from your books/payroll.
2. Form selection. Identify the correct form(s) - 24Q, 26Q, 27Q, or 27EQ - based on payment types made.
3. Data validation. PAN, challan, and amount details are checked to avoid the mismatches that trigger notices.
4. File preparation (FVU). The return is prepared and passed through the File Validation Utility.
5. Filing on TRACES/Protean. The validated return is uploaded electronically.
6. Acknowledgment (token number) received. Confirms successful filing.
7. TDS certificate generation. Form 16 (annual) or Form 16A (quarterly) is downloaded from TRACES and shared with deductees.

Ready to get started? Talk to a verified expert → - get a transparent, all-inclusive quote for TDS return filing within one business hour.

TDS return filing cost in India

There's no government fee to file a TDS return itself (beyond the TDS already deposited via challan) - the cost is the professional fee for accurate, on-time quarterly filing.

TDS return filing timeline

TDS return due dates (quarterly)

Penalties for late or incorrect TDS return filing

• Late filing fee (Section 234E): ₹200 per day of delay until the return is filed, capped at the total TDS amount deductible for that quarter.
• Penalty for non-filing (Section 271H): Between ₹10,000 and ₹1,00,000 if the return is not filed within one year of the due date, or if incorrect details (PAN, challan, TDS amount) are furnished.
• Interest on late deduction/deposit: Separate interest applies under Sections 201(1) and 201(1A) if TDS itself was deducted or deposited late, independent of the return filing delay.
• Disallowance of expense: Under Section 40(a)(ia), non-deduction or non-deposit of TDS can lead to disallowance of the related expense in the payer's income tax computation.

TDS return forms comparison

Why choose KanoonPe

• Transparent flat pricing - one all-inclusive number per quarter, no surprise add-ons.
• Filed-on-time or refund - every quarterly return ships with a written SLA.
• One accountable case owner - a single named CA tracks your filings every quarter.
• Live status tracking - follow document collection, validation, and filing status in real time.

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