TDS Return Filing — 24Q, 26Q, 27Q, 27EQ, Process, Due Dates (2026)
TDS return filing India — 24Q (salary), 26Q (non-salary), 27Q (NRI), 27EQ (TCS). Process, due dates, penalty. From ₹2,499/quarter. CA-led.
TDS (Tax Deducted at Source) returns are filed quarterly by all deductors. In this guide, we cover the types of TDS returns, due dates, process, and penalty for late filing.
Types of TDS Returns
| Return | For | Section |
|---|---|---|
| 24Q | TDS on salary | 192 |
| 26Q | TDS on non-salary (resident) | 193, 194, 194A, 194C, 194H, 194I, 194J, etc. |
| 27Q | TDS on NRI payments | 192, 194E, 195 |
| 27EQ | TCS (Tax Collected at Source) | 206C |
Due Dates
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | April-June | 31 July |
| Q2 | July-September | 31 October |
| Q3 | October-December | 31 January |
| Q4 | January-March | 31 May |
TDS Process
Step 1: Deduct TDS
Deduct TDS at the applicable rate at the time of payment / credit, whichever is earlier. Maintain TDS register with: deductee PAN, amount paid, TDS deducted, TDS rate, section.
Step 2: Deposit TDS
Deposit TDS via challan 281 (TDS) or challan 280 (TCS) within the due date. Use NSDL / netbanking / TIN facilitation centre. Generate challan serial number.
Step 3: Issue TDS Certificate
Issue Form 16 (for salary, by 15 June of next FY) + Form 16A (for non-salary, within 15 days of TDS return due date).
Step 4: File TDS Return
File quarterly TDS return on the IT portal. Use: TDS software, RPU, NSDL e-return, or FVU. Include: deductee-wise details, challan details, salary / non-salary details.
Step 5: Verify TDS Return
Verify the TDS return within 7 days of filing. Use DSC / Aadhaar OTP. If not verified, the return is treated as not filed.
Documents Required
- TDS challan details (BSR code, serial number, amount)
- Deductee master (PAN, name, address, contact)
- Payment details (invoice, voucher, date)
- TDS rate + section + exemption (if any)
- PAN of the deductee
- Lower TDS certificate (if any)
- Salary details (for 24Q)
- Form 16A / 16 (for 26Q / 27Q)
Late Filing Penalty
- Late fee: ₹200/day under Section 234E (max ₹1,00,000)
- Late filing of TDS return: prosecution under Section 276B
- Penalty for non-deduction: equal to TDS not deducted
- Penalty for non-deposit: 1.5% per month under Section 220
- Late filing of Form 16: ₹100/day per Form 16 (max TDS amount)
Cost
| Service | Cost |
|---|---|
| TDS return (24Q, salary) | From ₹2,499/quarter |
| TDS return (26Q, non-salary) | From ₹2,499/quarter |
| TDS return (27Q, NRI) | From ₹3,499/quarter |
| TCS return (27EQ) | From ₹2,499/quarter |
| All 4 returns (annual package) | From ₹7,999/year |
| TDS return + Form 16 / 16A | From ₹999/quarter (additional) |
Common Mistakes to Avoid
- Wrong PAN in deductee master
- Mismatch between challan and return
- Missing lower TDS certificate (filed at lower rate but no certificate)
- Wrong section code
- Wrong TDS rate (using old rate)
- Late verification of TDS return
- Not issuing Form 16 / 16A to deductees
- Wrong TAN (deductor's TAN)
Frequently Asked Questions
Q: What is the TDS return due date?
A: Q1: 31 July. Q2: 31 October. Q3: 31 January. Q4: 31 May. Late filing attracts ₹200/day penalty under Section 234E.
Q: Is TDS return filing mandatory for all deductors?
A: Yes, if you have deducted / deposited TDS during the quarter. Even if TDS = 0 (no TDS deducted), no return is required. But if any TDS is deducted, return is mandatory.
Q: What is the difference between 24Q, 26Q, 27Q, 27EQ?
A: 24Q: Salary. 26Q: Non-salary (resident). 27Q: Non-salary (NRI). 27EQ: TCS (tax collected at source on sale of specific goods).
Q: Can I revise a TDS return?
A: Yes. TDS returns can be revised any number of times. Use the same form (24Q / 26Q / 27Q / 27EQ) with updated details. Verify within 7 days of revision.