What is a TDS Return?
A TDS Return is a quarterly statement filed by a deductor that reports tax deducted at source on various payments — salary, professional fees, rent, contractor payments, interest, dividends and specified transactions. The return contains deductee details (PAN), challan credit particulars and nature of payments. Filing on time ensures the deductee receives tax credit and avoids penalties for the deductor.
TDS Applicability
TDS is required when payments cross specified thresholds under different sections of the Income Tax Act. Typical scenarios include:
- Salary payments (Section 192)
- Professional & technical fees (Section 194J)
- Contractor payments (Section 194C)
- Rent (Section 194I)
- Interest other than securities (Section 194A)
- Payments to non-residents (Section 195)
TDS Return Forms
Choose the correct form depending on the nature of payment and residency of payee:
- Form 24Q: TDS on salary (quarterly)
- Form 26Q: TDS on non-salary payments (contractors, professionals, rent)
- Form 27Q: TDS for payments to non-residents
- Form 27EQ: TCS (Tax Collected at Source) return
How and When to File TDS Return
TDS returns are filed quarterly. Accurate challan details (BSR code, challan serial, payment date), PAN of deductees and TAN of deductor must be provided. Below is the standard schedule:
| Quarter | Period | Due Date (Typical) |
|---|---|---|
| Q1 | Apr–Jun | 31 July |
| Q2 | Jul–Sep | 31 Oct |
| Q3 | Oct–Dec | 31 Jan |
| Q4 | Jan–Mar | 31 May |
Note: The government may notify changes — always verify current due dates before filing.
TDS Return Filing Online — Platforms & Tools
Online filing options include:
- NSDL / TIN-FC / TRACES: Official portals for uploading validated FVU (.fvu) files and accessing Form 16/16A.
- RPU (Return Preparation Utility): Desktop utility to create the structured file for upload.
- Third-party software providers: Many accounting packages support TDS return generation and direct upload.
How to File TDS Return Online — Step-by-Step
- Collect data: PAN of deductees, challan details, nature of payments, TAN of deductor.
- Prepare statement: Enter data in RPU or TDS utility — 24Q (salary) or 26Q/27Q (non-salary/non-resident).
- Validate file: Run the File Validation Utility (FVU) to produce a validated .fvu file.
- Upload: Upload the validated file on NSDL/TRACES using TAN-based login.
- Download acknowledgment: Save Form 27A acknowledgment and the processed conso files once available.
- Issue certificates: Generate Form 16 (salary) or 16A (non-salary) for the deductees.
TDS Return Status & Download
After upload, track processing status on the NSDL / TRACES portal using acknowledgment (Form 27A) and TAN. Statuses include:
- Pending Processing — file received but not yet processed.
- Processed — file accepted and entries updated.
- Rejected — errors found; justification report explains the reason.
Once processed you can download:
- Form 16 / 16A
- Consolidated (Conso) file for corrections
- Justification reports and error lists
Common Reasons for Rejection
Errors that commonly cause rejection include incorrect PAN, mismatched challan details, invalid TAN, and improper breakup of payments. Early validation and PAN reconciliation reduce rejections significantly.
Penalties & Interest for Late Filing
Late filing can attract penalties under Section 234E (a fixed fee per day until filing) and monetary penalties under Section 271H (for defaults in filing or incorrect information). Interest for late deposit of TDS may also apply under Section 201A.
How we file your TDS Returns (End-to-end)
- Initial onboarding: Collect TAN, bank challans, payroll data or supplier payments.
- Data validation: PAN validation and challan reconciliation to ensure tax credit will reflect for payees.
- Statement preparation: Prepare RPU/utility file for the relevant form and quarter.
- FVU validation & upload: Validate and upload on NSDL / TRACES.
- Post-filing support: Download processed files, issue Form 16/16A and handle any notices.
Special cases we handle
- Interest payments to residents and non-residents
- Payments subject to lower deduction certificates and TAN exemptions
- Annual reconciliation for payroll TDS and employer liabilities
- Large volumes of vendor TDS with multiple challans
Typical documents required
- List of deductees with PAN & amount paid
- Bank challan / tax payment proof
- TAN details of the deductor
- Payroll register (for 24Q)
Check TDS Return Status & Download
Track your upload and processing progress on NSDL / TRACES. If a file is rejected, download the justification report, fix errors and re-submit a correction statement.
TDS Return Status - Typical Labels
- Pending Processing
- Processed
- Rejected
- Partially Processed
Files you can download
- Form 16 / 16A
- Consolidated (conso) file
- Justification report
- Form 27A acknowledgment
Why choose our TDS Return Filing Services?
We combine domain expertise with technology — automated PAN reconciliation, manual review for exceptions and hands-on support for notices. Our approach reduces rejections and ensures deductees get timely credit.
- Experienced tax professionals with practical knowledge of TRACES and CPC processes
- End-to-end service from preparation to issuance of tax certificates
- Transparent pricing and secure document handling
Frequently Asked Questions
Concise answers to common TDS queries — search or browse the topics below.
What happens if TDS return is filed late?
Late filing attracts penalties (Section 234E & 271H) and interest on late TDS deposit. Prompt correction and voluntary compliance reduce exposure.
How can I correct a rejected TDS return?
Download the justification report to identify errors (PAN, challan, date). Prepare a correction statement (C1/C2/C3) and upload a validated FVU file after corrections.
Is TAN mandatory for filing TDS Return?
Yes, TAN is required for most TDS/TCS filings. Exceptions exist for very specific sections — consult before filing unusual transactions.
What documents are required for TDS filing?
Provide deductee PAN list, challan details (BSR, date, amount), TAN, payroll register for salary returns, and any certificates for lower deduction.
Can I revise a TDS return after filing?
Yes. File a correction return specifying the type of correction. Timely corrections reduce penalties and ensure accurate tax credit to deductees.
What if PAN of the deductee is incorrect?
Incorrect PAN can lead to higher TDS (20%), rejection, and delays in credit. Update the PAN and file a correction return once corrected.
How long does it take for a TDS return to be processed?
Processing typically ranges from 24 hours to a week, depending on portal load and matching. Rejections or mismatches extend the timeline.
What is a Justification Report?
A justification report lists reasons for defaults or rejections (short deduction, PAN mismatch, challan issues). Use it to prepare accurate correction statements.
Contact our TDS Experts
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