Tax Deducted at Source (TDS) return is required to be filed by every person who has deducted/collected tax. The returns need to be filed quarterly by providing details such as TAN, PAN, deduction amount, payment type etc. Different TDS forms have been prescribed depending on the purpose of tax deduction.
- Form 24Q: TDS statement for salaries
- Form 26Q: TDS on all payments except salaries
- Form 27Q: Tax collected from dividend/interest paid to non-resident Indians
- Form 27EQ: Collection of taxes at source (TCS)
Due Dates for Filing TDS Returns:
| Quarter |
Due Date for Form 24Q, 26Q, 27Q |
Due Date for Form 27EQ |
| April to June (Q1) |
July 31 |
July 15 |
| July to September (Q2) |
October 31 |
October 15 |
| October to December (Q3) |
January 31 |
January 15 |
| January to March (Q4) |
May 31 |
May 15 |