TDS Return Filling

TDS stands for tax deducted at source. This idea has come into being in order to fulfill the daily tax inflow of the Country. In the TDS case, tax is withheld from such particular expenses and this deferred tax is eventually deposited with the Government on a regular basis.

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For deducting tax, a person has to obtain TAN or Tax Deduction and Collection Number, a 10 digit alpha number. Individuals who are employers are not allowed to receive a TAN or a deductible tax at source. However, a proprietorship business(which are required to be tax audited) and other entities (i.e., Private Limited Company, LLP, etc.,) must deduct tax at source while making certain payment like salary, payments to contractor or sub-contractors, payment of rent etc.Those entities have TAN Registration must then file TDS returns. TDS returns are due quarterly.

Rajput Jain & Associates can help you file e file your TDS returns online. Our TDS specialists will help you determine your TDS fees and submit a TDS report to hold you in line with TDS regulations.

Using Informed to find out all about the due dates for TDS return filing deadline and TDS bill due date.

““If your company has issued some notice from the TDS Department, don't stress, please contact us and we'll support you. At present, we are doing the TDS job of several MNCs with requests from over Crores and our team has effectively managed to reduce demand. We're very negligible in demand and we're going to give you the same quality as ever.”

Simple Steps to TDS Return Filing!

TDS Return

Rajput Jain & Associates can help your business file TDS return and deposit TDS payments on time.

Document Collection

RJA TDS Expert will collect the necessary information and documents for preparation of TDS return for your business.

Return Preparation

Based on the documents and information presented, Rajput Jain & AssociatesEPF expert will prepare your EPF return and send for your approval.

Return Filing

Once the TDS return is verified and approved by you, our TDS expert will file your TDS return with the Income Tax department.

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  • Who must file TDS Returns?

    All those persons who are required to deduct tax at source (TDS) are required to obtain TAN number. Entities having TAN number must duly fill their TDS returns.

    TAN Highlights

    TAN - Tax deduction Account Number

    TAN is a 10 character alpha-numeric code issued by the Income Tax Department for persons responsible for deducting or collecting tax at source. All most all for-profit entities and not-for-profit entities are required to obtain TAN.

    Proprietorship Require TAN

    Salaried individuals are not required to deduct tax at source. However, individuals running a proprietorship are required to obtain TAN and deduct tax at source when required.


    Once a TAN is issued, it is valid for lifetime. However, TDS Filings must be made quarterly on the 15th day of July, October, January and May. Non-filing of TDS filings within the due date will attract a penalty.

    TDS Payments

    Tax Deducted at Source must be paid into authorized bank, quoting the TAN and using Challan 281. TDS during the preceding month must be paid before the 7th day of the following month.

    TAN Facilitation Center

    Rajput Jain & Associates is association with authorized TAN facilitation center. Therefore, Rajput Jain & Associates can help you obtain TAN hassle-free and quickly. Just send the TAN application along with the supporting documents and we will help you get your TAN quickly.

    Quick Processing

    TAN can be obtained in 5-10 working days from the time of submission of application with the required documents. The application must be submitted in hard format along with self-attested copy of address and identity proof of the applicant.

  • Can I use a PAN instead of TAN?

    No, PAN cannot be quoted where TAN is required. TAN is provided for identification of Deductor of tax while PAN serves a general identification for every income tax assessee.

  • Why is TAN required?

    It is mandatory for business entities and other type of entities to deduct tax at the source, i.e., while paying rent, salary, etc., and pay the same to the Government. To track these payments, TDS Certificates and TDS Filings, the Government mandates TAN registration for all entities required to deduct tax at source. TDS ensures the responsibility for payment of tax is diversified and the Government receives tax sooner.

  • What are duties of Tax Deductor/Collector?

    Following are duties of Tax Deductor/Collector:

    • To apply for Tax Deduction Account Number (TAN) in form 49B, in duplicate at the designated TIN facilitation centers of NSDL(please see, within one month from the end of the month in which tax was deducted.
    • To quote TAN (10 digit reformatted TAN) in all TDS/TCS challans, certificates, statements and other correspondence.
    • To deduct/collect tax at the prescribed rates at the time of every credit or payment, whichever is earlier, in respect of all liable transactions.
    • To remit the tax deducted/collected within the prescribed due dates by using challan no. ITNS 281 by quoting the TAN and relevant section of the Income-tax Act.
    • To issue TDS/TCS certificate, complete in all respects, within the prescribed time in Form No.16 (TDS on salaries), 16A(other TDS) 27D( TCS).
    • To file TDS/TCS quarterly statements within the due date.
    • To mention PAN of all deductees in the TDS/TCS quarterly statements
  • How to make service tax payment?

    TDS payments can be made online through net banking facilities

  • When TDS is Return due?

    TDS returns are due quarterly.

    Due Date to file Quarterly TDS Return

    For tax to be deducted/collected by Govt Office:-

    • Tax deposited without challan - Same Day
    • Tax deposited with challan - 7th of next month
    • Tax on perquisites opt to be deposited by the employer - 7th of next month

    For other Deductors:-

    • Where amount is paid / invoice is booked in Month of March - on or before 30th day of April.
    • Where amount is paid / invoice is booked in month of April to February, on or before 7th of next month?
    Quarter ended On Date of Payment
    30th June 7th July
    30th September 7th October
    31st December 7th January
    31st March 30th April
  • What are Quarterly e-TDS/TCS Return?

    Quarterly e-TDS/TCS return is the TDS return filed with TDS CPC under section 206 of the Income Tax Act in

    • Form 24Q - For Salaries
    • Form 26Q - For Payments Other than Salaries
    • Form 27Q- For Payments made to Non Residents
    • Form 27EQ - For TCS Returns filed under section 206C
    • TDS TCS Returns are prepared in electronic media as per prescribed data structure. Such returns furnished in a CD/Pen Drive should be accompanied by a signed verification in Form No. 27A in case of TDS returns or Form No. 27B in case of TCS returns.
  • Who is labile to file E - TDS / E - TCS RETURN?

    Following person are liable to file E - TDS / E - TCS RETURN.

    • All Government department/office or
    • All companies. or
    • All person required to get his accounts audited under section 44AB in the immediately preceding financial year; or
    • The number of deductees records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty,
  • How do I file my quarterly e-TDS/TCS return if I don’t have PANs of all deductees?

    You can file your e-TDS/TCS return for the deductees who have valid PANs and subsequently file correction return for remaining deductees who’s PANs were not available with you while furnishing regular return.

  • How do I include deductees whose details were not provided earlier due to unavailability of PAN?

    You are required to file a correction return in a prescribed file format available at

  • Can I correct e-TDS/TCS annual return?

    Yes corrected e-TDS/TCS returns can be filed. You can file corrected e-TDS/TCS return on account of any rectification or after incorporating missing PAN(s) details with any TIN-FC.

  • Do I have to pay upload fee for filing corrected annual e-TDS/TCS return?

    Yes. Upload fee is payable for each and every e-TDS/TCS return accepted by the TIN-FC irrespective of whether it is a corrected e-TDS/TCS return or an original e-TDS/TCS return.

  • What is Form 26AS?

    Form 26AS is a consolidated tax statement issued under Rule 31 AB of Income Tax Rules to PAN holders. This statement with respect to a financial year will include details of:

    • Tax deducted at source (TDS);
    • Tax collected at source (TCS); and
    • Advance tax/self-assessment tax/regular assessment tax etc. deposited in the bank by the taxpayers (PAN holders).
  • How is Form 26AS useful for me?

    The credits available in the tax statement confirm that:-

    • The tax deducted/collected by the deductor/collector has been deposited to the account of the government;
    • The deductor/collector has accurately filed the TDS/TCS statement giving details of the tax deducted/collected on your behalf;
    • Bank has properly furnished the details of the tax deposited by you.
    • In future you will be able to use this consolidated tax statement (Form 26AS) as a proof of tax deducted/collected on your behalf and the tax directly paid by you along with your income tax return after the need for submission of TDS/TCS certificates and tax payment challans along with income tax returns has been dispensed with by the Income Tax Department (ITD).
    • However as of now for claiming the credit for tax deducted/collected at source you may be required to enclose TDS/TCS certificates (Form 16/16A) issued to you by the deductor.
  • What are TDS (TAX DEDUCTION AT SOURCE) rates?


    Sl. No Section Of Act Nature of Payment in brief CUT OFF Rate % HUF/IND Rate % Others
    1 192 Salaries Average Rate Average Rate
    2 193 Interest on debentures 5000 10 10
    3 194 Deemed dividend - 10 10
    4 194A Interest other than Int. on securities (by Bank) 10000 10 10
    4A 194A Interest other than Int. on securities (By others) 5000 10 10
    5 194B Lottery / Cross Word Puzzle 10000 30 30
    6 194BB Winnings from Horse Race 5000 30 30
    7 194C(1) Contracts 30000 1 2
    8 194C(2) Sub-contracts/ Advertisements 30000 1 2
    9 194D Insurance Commission 20000 10 10
    10 194EE Payments out of deposits under NSS 2500 20 -
    11 194F Repurchase of units by MF/UTI 1000 20 20
    12 194G Commission on sale of lottery tickets 1000 10 10
    13 194H Commission or Brokerage 5000 10 10
    14 194I Rent (Land & building) furniture & fittings)
    Rent (P & M , Equipment)
    10 10
    15 194 IA TDS on transfer of immovable property other than agriculture land (wef 01.06.13) 50 Lakh 1 1
    16 194J Professional/Technical charges/ Royalty & Non-compete fees 30000 10 10
    17 194J(1)(ba) Any remuneration or commission paid to director of the company (Effective from 1 July 2012) NIL 10 10
    18 194LA Compensation on acquisition of immovable property 200000 10 10


    Sl. No Nature of Goods Rates in %
    1 Alcoholic liquor for human Consumption 1
    2 Tendu leaves 5
    3 Timber obtained under forest lease 2.5
    4 Timber obtained by any mode other than a forest lease 2.5
    5 Any other forest produce not being timber or tendu leaves 2.5
    6 Scrap 1
    7 Parking lot 2
    8 Toll plaza 2
    9 Mining & Quarrying 2
    10 Minerals, being coal or lignite or iron ore 1 wef 01.07.2012
    11 Bullion or jewellery (if the sale consideration is paid in cash exceeding INR 5 lakhs in jewellery and two lakh in case of Bullion) 1 wef 01.07.2012



    Yearly Limit u/s 194C: Where the aggregate of the amounts paid/credited or likely to be paid/credited to Contractor or Sub-contractor exceeds Rs.75,000 during the financial year, TDS has to be deducted u/s 194C. TDS at higher rate ie., 20% has to be deducted if the deductee does not provide PAN to the deductor.(read detail u/s 206AA).No TDS on Goods Transport: No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages on furnishing of his Permanent Account Number, to the person paying or crediting such sum.(read details here No TDS on Goods Transport ) Surcharge on tax is not deductible/collectible at source in case of resident individual/ HUF /Firm/ AOP / BOI/Domestic Company in respect of payment of income other than salary. Surcharge on TDS is applicable on payment made to nonresident other than company, if payment is in excess of one crore.(10 %).Surcharge on TDS on salary is applicable if taxable salary is more than one crore @ 10 %

    In the case of Company other than Domestic Company

    • At the rate of two per cent. Of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees;
    • At the rate of five per cent. of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds ten crore rupees.
    • No Cess on payment made to resident: Education Cess is not deductible/collectible at source in case of resident Individual/HUF/Firm/ AOP/ BOI/ Domestic Company in respect of payment of income other than salary. Education Cess @ 2% plus secondary & Higher Education Cess @ 1% is deductible at source in case of non-residents and foreign company.
  • What is the penalty for late filing of TDS return?

    Delay in furnishing the e-TDS statement will result in a mandatory fees of Rs. 200 per day, the total fees should not exceed the total amount of TDS made for the quarter. The penalty for non filing of TDS return for more than one year from the specified date is a minimum Rs 10,000 to Rs 1 lakh.

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