TDS Return Filing Online for Businesses

A quarterly statement filed by a deductor giving details of tax deducted at source, the challans used to deposit it and the PAN of each deductee. It is how TDS credit reaches each deductee's Form 26AS.

From tax year 2026-27, under the Income-tax Rules, 2026: Form 138 replaces 24Q (salary), Form 140 replaces 26Q (other payments to residents), Form 144 replaces 27Q (non-residents) and Form 143 replaces 27EQ (TCS). Form 130 replaces Form 16 and Form 131 replaces Form 16A.

Use the new forms for TDS deducted from 1 April 2026 onward. Statements and corrections for periods up to March 2026 still use the old forms under the Income-tax Act, 1961.

31 July 2026 for April to June, 31 October 2026 for July to September, 31 January 2027 for October to December, and 31 May 2027 for January to March. The same dates apply to TCS statements in Form 143.

By the 7th of the following month. Tax deducted in March can be deposited by 30 April. Government offices paying without a challan must deposit on the same day.

₹200 for every day of delay under Section 427 of the Income-tax Act, 2025 (earlier Section 234E), up to the amount of TDS for that statement. The fee must be paid before the late statement is filed.

Under Section 461 (earlier 271H), a penalty of ₹10,000 to ₹1,00,000 can be levied for not filing or filing incorrect details. It can usually be avoided if the TDS, late fee and interest are paid and the statement is filed within one year of the due date.

1% a month or part of a month from the date tax should have been deducted to the date it was deducted, and 1.5% a month or part of a month from the date of deduction to the date of deposit. Interest must be paid before filing the statement.

If no tax was deducted in a quarter, a return isn't required, but you should file a declaration of non-filing on the portal so the department doesn't treat it as a default.

Yes. Every deductor needs a Tax Deduction and Collection Account Number (TAN). The exception is individuals deducting TDS on property purchase, rent or certain payments, who use their PAN and file a challan-cum-statement in Form 141.

Your deductees won't see the credit in Form 26AS and can't claim it in their return. You face the daily late fee, possible penalty, and the expense may be disallowed in your own income tax return.

File a correction statement through TRACES for errors in PAN, amount, challan or section code. Correction statements must now be filed within two years from the end of the financial year of the original statement.

After processing, TRACES flags short deduction, short payment, late deduction or deposit interest, late fee or PAN errors. You can download the justification report, then pay or file a correction to clear the default.

Form 130, the salary TDS certificate, by 15 June after the tax year ends. Form 131, for other payments, within 15 days of the quarterly return due date: 15 August, 15 November, 15 February and 15 June. Both are downloaded from TRACES.

TDS is generally deducted at 20% or the applicable rate, whichever is higher, under the higher-rate provision for missing PAN. Collect and verify PANs before payment to avoid this.

Yes. Statements are prepared in the prescribed format, validated with the file validation utility and uploaded on the income tax e-filing portal with a DSC or EVC. Certificates and corrections are handled on TRACES.

Usually 2 to 3 working days from receiving complete payment and challan data. Large deductee lists or challan mismatches can take longer, so share data early in the month the return is due.

Our fee starts at ₹1,499 + GST per return per quarter, or ₹7,999 + GST a year for all four quarters of one form with certificates and monthly reminders. There is no government fee for filing.