Resources/Guides & Checklists/Filing quarterly TDS returns
Guide

Filing quarterly TDS returns

Prepare and file Form 24Q, 26Q and 27Q, and issue TDS certificates.

Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.

1. Overview

Deductors must file quarterly TDS statements giving details of deductions and deposits. Credit reaches the deductee's Form 26AS only after the statement is processed.

2. Applicability

Every person who has a TAN and deducts tax at source.

3. Eligibility

Form 24Q for salaries, 26Q for resident non-salary payments, 27Q for payments to non-residents; Form 27EQ for TCS.

4. Documents required

  • TAN and login credentials
  • Challan details (CIN, BSR code, date, amount)
  • Deductee PAN and payment details
  • Lower deduction certificates, if any
  • Salary details for Annexure II (Q4 of 24Q)

5. Step-by-step procedure

  1. Collect challans and deduction details for the quarter.
  2. Prepare the statement using the Return Preparation Utility (RPU) and validate it with the File Validation Utility (FVU).
  3. Upload the validated file on the e-filing portal with DSC or EVC.
  4. Track processing; resolve defaults shown on TRACES.
  5. Download and issue Form 16A (quarterly) and Form 16 (annual) from TRACES.

6. Government portal

Income Tax e-filing portal and TRACES

7. Government fees

No filing fee. Late fee of Rs 200 per day (capped at the TDS amount) and possible penalty for late or incorrect filing.

8. Relevant Act and sections

Sections 200(3), 234E and 271H, Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 from Tax Year 2026-27.

9. Applicable Rules

Rule 31A, Income-tax Rules, 1962; corresponding Income-tax Rules, 2026.

10. Notifications and circulars

CBDT notifications on forms and utilities.

11. Time limits and due dates

31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4). TCS: 15th of the month after the quarter (15 May for Q4).

See the due dates calendar

12. Common mistakes

  • Wrong PAN of deductee
  • Challan details not matching
  • Wrong section codes
  • Not filing correction statements for defaults

13. FAQs

What if a deductee has no PAN?

TDS applies at the higher rate prescribed for non-furnishing of PAN.

How do I correct a filed return?

File a correction statement through TRACES.

14. Downloadable checklist

Download checklist (PDF)

15. Last verified

Not yet verified by an ArthaKara reviewer.

Mandatory legal requirements
  • Quarterly filing by the due date
  • Issue of TDS certificates
Recommended professional practices
  • Verify PANs before payment
  • Reconcile challans monthly

Official sources

Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.