TDS Return Filing & Compliance Made Simple
In today’s compliance-driven environment, managing Tax Deducted at Source (TDS) isn't just a legal formality—it's a critical responsibility for every business, employer, and even individuals involved in high-value transactions. Whether you're paying salaries, professional fees, rent, or buying property, TDS obligations are everywhere—and errors can lead to heavy penalties, notices, and compliance risks.
We help you navigate the complexities of TDS compliance with complete accuracy, timely filing, and expert support. From quarterly TDS return filing to PAN validation, challan reconciliation, and TDS certificates (Form 16/16A)—we ensure your obligations are met without hassle.
💼 Whether you’re a startup, a growing business, or an individual deductor, our TDS services are designed to give you peace of mind, 100% compliance, and no last-minute rush.
What is TDS Return Filing?
TDS (Tax Deducted at Source) is a method of collecting tax at the source of income generation. As a responsible taxpayer or deductor, you are required to deduct TDS while making certain payments like salary, rent, interest, commission, etc., and deposit it with the government.
TDS Return is a quarterly statement submitted to the Income Tax Department, detailing all TDS deductions and payments.
Who Needs to File TDS Returns?
You are required to file TDS Returns if you are:
A company or business entity
An employer deducting TDS on salaries
A landlord receiving rent above ₹2,40,000 per year
Deducting TDS on professional fees, contract payments, interest, or commission
A buyer deducting TDS on property purchases over ₹50 lakhs
Types of TDS Returns
Due Dates for Filing TDS Returns
⚠️ Important Notes:
PAN Mandatory: If PAN is not furnished, TDS is deducted at 20% (or higher).
Section 206AB: If deductee has not filed ITR for last 2 years and TDS > ₹50,000/year, then higher TDS applies (twice the rate or 5%, whichever is higher).
Always check for latest notifications or changes by the Income Tax Department.
Why Choose Us for TDS Return Filing?
🔍 Additional Important Points :
1. Penalties for Late Filing / Non-Filing
Explain what happens if TDS return is not filed on time:
₹200/day under Section 234E (until the return is filed)
Penalty under Section 271H (₹10,000 to ₹1,00,000) for incorrect details or delay
Interest on late payment of TDS (1%–1.5% per month)
2. Documents Required from Clients
List what clients need to provide for smooth filing:
TAN of the deductor
PAN details of deductee(s)
TDS challan details
Salary/payments records
Bank statements (for reconciliation if needed)
📄 Helps clients come prepared and saves time.
Our TDS Services Include:
TAN registration assistance
Preparation of TDS challans
Filing of quarterly TDS returns
Generation of Form 16/16A
Rectification of notices/defaults
Compliance with latest TDS rules
| Form | Applicable For | Purpose |
| Form 24Q | Salary payments | Filed by employers deducting TDS on salaries |
| Form 26Q | Non-salary payments | Filed for TDS on contractor fees, professional fees, rent, interest, etc. |
| Form 27Q | Payments to non-residents | TDS details on payments made to non-resident individuals or entities |
| Form 26QB | Property transactions | Filed by buyers who deduct TDS when purchasing property |
| Form 26QC | Rent payments | Filed by tenants deducting TDS on rent (above ₹50,000/month) |
| Quarter | Period | Due Date |
| Q1 | April – June | 31st July |
| Q2 | July – September | 31st October |
| Q3 | October – December | 31st January |
| Q4 | January – March | 31st May |
| Section | Nature of Payment | Threshold Limit | TDS Rate |
| 192 | Salary | Basic exemption limit | As per income tax slab |
| 192A | Premature EPF Withdrawal | ₹50,000 | 10% |
| 193 | Interest on Securities | ₹5,000 (₹10,000 for debentures) | 10% |
| 194 | Dividend (other than by Mutual Funds) | ₹5,000 | 10% |
| 194A | Interest (Bank, FD, etc.) | ₹40,000 (₹50,000 for senior citizens) | 10% |
| 194B | Lottery / Game Winnings | ₹10,000 | 30% |
| 194C | Payment to Contractors | ₹30,000 (single) / ₹1,00,000 (annual) | 1% (Individual/HUF), 2% (Others) |
| 194D | Insurance Commission | ₹15,000 | 5% |
| 194DA | Maturity of Life Insurance (non-exempt) | ₹1,00,000 | 5% on income portion |
| 194H | Commission/Brokerage | ₹15,000 | 5% |
| 194I (a) | Rent – Plant & Machinery | ₹2,40,000 | 2% |
| 194I (b) | Rent – Land/Building/Furniture | ₹2,40,000 | 10% |
| 194IA | Transfer of Immovable Property | ₹50,00,000 | 1% |
| 194IB | Rent by Individuals/HUF (not liable for audit) | ₹50,000/month | 5% |
| 194IC | Joint Development Agreement | No limit | 10% |
| 194J | Professional/Technical Services | ₹30,000 | 10% (2% for technical services) |
| 194M | Payments by Individual/HUF (not liable for audit) for contract, commission, or professional fees | ₹50,00,000 | 5% |
| 194N | Cash Withdrawal (Bank/Co-op/PO) | >₹1 crore | 2% or 5% (based on withdrawal history) |
| 194O | E-commerce Operator to Seller | ₹5,00,000 | 1% |
| 195 | Payment to Non-Resident | Any amount | Rates vary as per DTAA or IT Act |
| 196C/196D | Income from foreign currency bonds or shares by FIIs | Any amount | 10% / 20% |