TDS Return Filing-Know The Format Of Filing Your TDS Return In India

TDS Return Filing-Know The Format Of Filing Your TDS Return In India
TDS Return Filing-Know The Format Of Filing Your TDS Return In India


TDS Return/proclamation alludes for the gathering of the considerable number of exchanges made by an Indian native amid the Quarter that has been documented in the accompanying structures: 26Q, 24Q and 27Q with the assistance of media that is discernible or comprehendible by a PC on a bit of information stockpiling hardware, for example, a CD ROM or Pen Drive, yet in the organization allowed under the Income Tax laws in India.

The file must be totally filled and petitioned for each quarter of a financial year. You can do this online by filling and transferring the document in the assigned online Government entrance. However, it is basic knowledge to know and see how file TDS returns works in any case.


Things To Note When Filling Up The TDS Forms:

Here are things one needs to guarantee for filing eTDS acknowledgment:

The Control Chart in Form 27A must be appropriately filled for every one of the segments. This must be then verified and in printed version shape alongside the e-TDS return on PC media.

The Control aggregates of the sum paid and also the assessment deducted at source must be specified and should be the same in every one of the forms that also includes these forms.

  • Form No.27A
  • Form No. 24
  • Form No. 26
  • Form No.27.

The individual requires to obviously specify their Tax finding Account Number (TAN) in the Form No.27A. This is the same as it is done on account of the e-TDS return. This is managed by sub-area (2) of segment 203A of the Taxation Act in India.


Is It Safe To Submit e-TDS Return/Statement?

As a citizen, if your TDS is deducted, are you at risk to fill and document TDS Return. It is a compulsory advancement to document your TDS Return inside a particular timeframe. In the event that you turn into a standard defaulter, you may even be at risk to pay a punishment for not presenting the e-TDS Return in due time.

In case that you are any of the accompanying Individuals whose records are Audited, Individuals holding an office under the Government. Or in case of an organization, then you are needed to file your e-TDS return quarterly


How Should You File your eTDS Returns?

Taxation dept and NSDL need the person to document the e-TDS in various arrangements relying on the kind of installments. Along these lines, the accountant or you ought to pick it and construct it in light of the same.


Instructions to File TDS

Yearly eTDS returns are to be documented through Form 24, 26 and 27 and eTCS should be documented in Form 27E. Quarterly return must be documented in Form 24Q, 26Q, 27Q and 27EQ.


Special Instruction For TDS Filing

When you are filing your TDS you should make a point to fill the subtle elements that are identified with the keeping of assessment that is deducted at source in the table particularly item number 6 of Form number 24 or item number 4 of Form No.26 or item number 4 of Form No.27′, for the most part.


Approval Of The TDS Return File

In order to complete the authorization process for TDS filing, you should go through some additional steps. The steps for validation of TDS filing could include filling of the file, when a file has been filled out and checked, refresh it in the portal approval utility tool the device is given by NSDL and can be utilized free of cost.

In case that the TDS return file comprises of any errors the FVU will give a report about those errors. Essentially, roll out the required improvements and confirm the TDS return file again via the FVU.


Points To Remember During TDS Filing

The fundamental structure that must be utilized for e-TDS return endorsed by the concerned division is obligatory or somewhat required to take after. It likewise, helps since you have consistency and better comprehension of how to fill the structures.

It is necessary to compose the Bank Branch code or the BSR code. The BSR code is, for the most part, alluded to the 7-digit code which is given to banks by Reserve Bank of India. This is any way unique in relation to the branch code that we utilize for something else.

This OLTAS challan by and large has this number or it could be taken from the bank office or you could even sign on to It is completely an absolute necessity to specify the BST code both in the subtle elements of the challan and additionally the deductee points of interest.

Try not to leave this field clear, ever. Exchange of expense with through book passage is led by Government deductees henceforth the BSR code must not be left clear.


Types Of TDS Returns

There are four basic types of TDS returns which depends upon income based, non-income based, TCS and NRI deposits. All of these TDS returns are filed on different forms as mentioned below:

  • For income-based TDS then you should be using the Form 24.
  • Those of non-income TDS filings you have to use Form26.
  • In case of TCS you have to utilize form 27EQ.
  • While filing TDS returns for NRI expenses you have to fill the Form 27Q.


TDS Filing Format

The E-TDS should always be filed in the ASCII clean content configuration. For doing so, their preferred individual may utilize a product, for example, Compute, MS Excel or Tally. the individual may likewise utilize ERP or even the NSDL program Return Preparation Utility (e-TDS RPU-Light) for filing the TDS return on the web. Make sure that the online TDS filing positions should be asked for arranging and should accompany ‘txt’ as the extension of the related file.


Method For Filing TDS Returns Quarterly

  • Online Process For TDS Filing

TDS returns can be effortlessly documented on the web, by visiting Then the returns could be filed by RPU (Return Preparation Utility), accessible on a similar web-based interface. It is an allowed to-utilize asset, that you can download from the website. Take after the guidelines given on the related URL to give the required data on the accessible form for TDS filing according to the TDS instructions. Being a deducting authority, you’re needed to confirm the data by giving a computerized signature.


Make a point to know the due dates and file do the TDS filing as demanded to stay away from any sort of fine/penalties.


  • Offline Process For TDS Filing

You can likewise give in the TDS filing and related printed documents at any of the assigned TIN-Facilitation Centers oversaw by NSDL, points of interest of which are accessible on the site.

The FCs are accessible in most of the big cities and towns at different states around the nation. When you would submit your form, the agent will issue a temporary receipt as an affirmation for the TDS/TCS returns documented. In the event of dismissal because of some reason, a statement would be given with the purpose of the rejection.



Rates For Filing TDS Return

Charges for filing TDS return vary as per records that you have to pay when you are submitting your TDS return.

  • If the range of returns is about 100 records, then the upload charges to be paid are Rs: 31.15
  • In case that the range of deductee records for filing TDS return lies between 101-1000 records then the amount to be paid while submitting is Rs: 178.
  • When you have over 1000 records for submission of TDS return then the charges you have to pay are Rs: 578.50.


Dues For Filing Delayed TDS Return

There are financial penalties if the deducting or collecting authority does not document the TDS return according to the due dates for every quarter.

In the event that the deductor neglects in filing the TDS/TCS return inside multiyear from the time it falls due or gives wrong data because of which it gets disapproved, the punishment forced can vary between 10,000 to 1,00,000 on the case to case premise.

In case that the TDS returns aren’t filed according to the due date, a due at an every-day rate of 200 is to be paid, until the time required returns are gotten by the office. The aggregate punishment though, will not surpass the taxation sum deducted.

Filing TDS Return Due Date

For filing the TDS return you must follow the deadlines provided. The due date is different for all of the four quarters, dates also vary for each form i.e. (for form 24Q&26Q, form 27Q and for form 27EQ).

Quarter Form 27EQ Form 24Q&26Q Form 27Q
1st Quarter

(From April-June)

15th of  July 31st of July 31st of July
2nd Quarter

(From July-September)

15th October 31st of October 31st of October

(From October-December)

15th   January 31st of January 31st of January
4th Quarter


15th    May 31st of May 31st of May



TDS Return Of Salary Expenses For 24Q

During the period of paying income to a representative, the organization deducts TDS u/s 192. The manager needs to file the compensation TDS return in form 24Q. Then it is to be provided on a quarterly base. All the information of the income paid to the representatives and TDS deducted on that installment is to be accounted in form 24Q. You can without much of a stretch record your TDS returns through Clear Tax program i.e. Clear TDS.


Two Annexures Of Form 24Q

Form 24Q compromises of two annexures, Annexure l & Annexure ll. However, Annexure I must be submitted for every one of the four fourth of an FY, Annexure II isn’t obligatory to be submitted for the initial 3 quarters. Annexure II must be submitted in the last quarter which means Jan – Mar.

TDS on income must be deducted according to wage taxation policy. The administration needs to think about all conclusions and ventures of the representative if evidence of such speculations is provided.


Under Following Circumstances, No Penalty Is Charged

If a person falls in any of these categories for TDS filing, then no penalty would be charged under the section 271H. The circumstances could include: TDS is submitted to the administration, Delayed filing charges and intrigue (assuming if any) are likewise deposited, Return has been filed before expiry of one year from due date.


Need Of TDS Filing

Filing the TDS returns is compulsory according to the usual measures of the Income Tax Act of India. For taxation deduction at the source on specific sorts of installments, the assessors who have deducted the charges at source must document the returns quarterly by delivering TDS/TCS explanations alongside elusive elements, for example, TAN, PAN, finding the sum, installment compose and so forth.


It is the obligation of the individual who is making installment to somebody for determined products or administrations to withhold TDS and file TDS return. The predetermined expenses incorporate income, financier, proficient charges, eminence, contract installments etc.


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