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TDS Return Filing Online

The easiest and fastest way to file your TDS Return online with S.K. & Associates. A registered e-filing intermediary of the Income Tax Department — handling Form 24Q, 26Q, 27Q and 27EQ.

First 4 returns absolutely free
FVU generation & submission support
Challan & PAN verification built in
Auto TDS computation from your data
Generate Form 16, 16A & 27D in one click
Excel & TDS file import support
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TDS Return Filing Online
Overview

TDS Return Filing Online: Complete Guide (2026)

TDS (Tax Deducted at Source) is an indirect system of tax deduction under the Income Tax Act, 1961 — tax is deducted at the point of generation of income, by the payer, and remitted to the government on behalf of the recipient.

A TDS Return is a quarterly statement that must be submitted to the Income Tax Department. Filing is mandatory for anyone who is a deductor — it contains the details of all TDS deducted and deposited by you during the quarter.

At S.K. & Associates, we are a registered e-filing intermediary of the Income Tax Department, with 40,000+ users filing through our platform. Our software supports TDS on Salary (Form 24Q), Rent, Interest, Commission, and other Non-salary transactions (Form 26Q), NRI payments (Form 27Q), and TCS (Form 27EQ).

Definition

What is TDS?

TDS (Tax Deducted at Source) is an associate indirect system of deduction of tax in line with the Income Tax Act, 1961 at the point of generation of income. Tax is deducted by the payer and is dispatched to the government by him on behalf of the recipient.

A TDS Return is a quarterly statement that must be submitted to the Income Tax Department of India. Submitting a TDS Return is necessary if you're a deductor. It contains the details of TDS deducted and deposited by you.

Who is a deductor? The person who deducts TDS is called a deductor, and the person whose tax is being deducted is called the deductee. Individuals and HUFs are not required to deduct TDS — except for those whose accounts are required to be audited u/s 44AB (gross receipts exceeding ₹2 crore for business, or ₹50 lakhs for a profession).

Step-by-Step

Process to File TDS Return

From data import to FVU submission — here's how the flow works.

01
Step 1: Collect TAN & Deductee Details

Ensure you have a valid TAN (mandatory) and accurate PAN details of all deductees. Our software verifies TAN and PAN automatically.

02
Step 2: Compute & Pay TDS

Deduct TDS at the applicable rate, and deposit it with the government using Challan 281 — online via NSDL or offline at an authorized bank. Payment must be made before filing the return.

03
Step 3: Import Data into Our Software

Import your data from Excel or a TDS file. The system auto-computes TDS and maps every entry to the correct form (24Q, 26Q, 27Q, or 27EQ).

04
Step 4: Verify Challan & PAN Details

OLTAS linking pulls your challan data directly. Verify challan, PAN, and TAN details — our software flags any mismatches before submission.

05
Step 5: Generate & Submit FVU

Generate the FVU (File Validation Utility) file, submit it to the Income Tax Department via the NSDL portal, and download the acknowledgment.

06
Step 6: Issue TDS Certificates

Once the return is processed, generate Form 16 (Salaries), Form 16A (Non-salary), or Form 27D (TCS) — and issue them to the deductees within the prescribed deadlines.

Plans & Pricing

TDS Return Filing Plans

Choose between software (unlimited returns) or CA-assisted plans (single or package).

Free Demo
Free
  • First 4 Returns Free
  • FVU Generation
  • Challan Verification
  • PAN Verification
Best Value
Software (Standard Edition)
₹4,999
  • For 1 Year
  • Unlimited Returns
  • FVU Generation
  • Challan / PAN Verification
Assisted Filing (Single)
₹799
  • For 1 Return
  • Files Your Return
  • FVU Submission With NSDL
  • Challan Verification
Assisted Filing (Package)
₹2,499
  • 4 Returns
  • CA Files Your Return
  • FVU Submission With NSDL
  • Challan Verification

Which plan to choose: Try the free demo for your first 4 returns. If you file regularly (quarterly), the Software plan at ₹4,999/year gives unlimited returns. If you'd rather have a CA handle it, the single or 4-return packages are ideal.

Features

How We Are Different

Everything you need to file TDS returns accurately and on time.

Easily Import Data

Import data from Excel and TDS files without manual entry.

Verification

Automatically verify TAN and PAN numbers across all deductee records.

OLTAS Linking

Automatically link and fetch your challan data from OLTAS.

TDS Computation

Automatically calculate TDS at the correct rates for each section.

FVU Submission

Submit the return in FVU format without any difficulty.

Form Generation

Generate Form 16, 16A, and more with ease.

Forms Covered

Types of TDS Forms Supported

Every TDS and TCS form you'll ever need, under one platform.

Form 24Q

TDS on Salaries — quarterly statement for salary payments.

Form 26Q

TDS on payments other than salaries — rent, interest, commission, professional fees, contract payments.

Form 27Q

TDS on payments made to Non-Residents — NRI interest, royalty, technical fees.

Form 27EQ

TCS — Tax Collected at Source returns for specified sellers.

Due Dates

Quarterly TDS Return Due Dates

Mark these dates — late filing attracts ₹200 per day under Section 234E.

Quarter Period Due Date
Q1April – June31st July
Q2July – September31st October
Q3October – December31st January
Q4January – March31st May

Late filing: ₹200 per day under Section 234E, capped at the TDS amount. A late TDS/TCS return cannot be filed without paying this fee first.

TDS Rates

TDS Rates, Sections & Threshold Limits

Reference table for the most common TDS sections, rates, and threshold limits.

Section Particulars TDS Rate (%) Threshold Limit
192SalaryAs per Income SlabAs per Income Slab
192APayment of accumulated PF balance taxable in employee's hands10—
193Interest on Securities / Debentures10Nil
194Dividend (other than listed companies)10Nil
194AInterest other than interest on securities10₹5,000
194BWinnings from lotteries / puzzles / card games30₹10,000
194BBWinnings from horse races30₹5,000
194CPayment to contractor / sub-contractor — HUF/Individuals / Others1 / 2₹30,000
194DInsurance commission5₹20,000
194DAPayment in respect of life insurance policy1—
194EEPayment of NSS Deposits10₹2,500
194FRepurchase of units by Mutual Fund / UTI20Nil
194GCommission on sale of lottery tickets5₹1,000
194HCommission or brokerage5₹5,000
194-IRent — Plant & Machinery / Land, Building, Furniture2 / 10₹1.8 Lakhs
194-IATransfer of certain immovable property other than agricultural land1—
194-IBRent paid by individual / HUF not liable to tax audit5—
194-ICMonetary consideration under Joint Development Agreements10—
194JProfessional fees, technical fees, royalty, director remuneration, non-compete10₹30,000
194LACompensation on acquisition of certain immovable property10₹1 Lakh
194LBAIncome distribution by a Business Trust u/s 115UA10—
194LBBIncome distribution by an Investment Fund u/s 115UB10—
194LBCIncome distribution by a Securitisation Trust u/s 115TCA25 (Individual/HUF) / 30 (Others)—
Any other IncomeResidual category10—
TDS Deposit Deadlines

When to Deposit TDS with the Government

Payment methods and deadlines for depositing deducted TDS.

Type of Deductor Payments Made April – February Payments Made in March
GovernmentWithout Challan: Same day
With Challan: On or before 7th of next month		Without Challan: Same day
With Challan: On or before 7th of next month
Other than GovernmentOn or before 7th of next monthOn or before 30th April
Other than Government (u/s 194IA)On or before 30th of next monthOn or before 30th of next month

Payment can be made online on NSDL by selecting Challan 281 and making the payment using net banking. These TDS payments must be made before filing the TDS return.

E-payment is compulsory for all corporate assessees and non-corporate assessees liable for audit u/s 44AB. Physical payment can be made using Challan 281 at the authorized bank branch.

TDS Certificates

TDS Certificates You Must Issue

Every deductor must issue certificates to the payee under Section 203.

Form 16 — Salaries

Contains details of TDS payment, tax deducted at source, and tax calculation based on which TDS was estimated. Must be issued within 31st May of the next financial year.

Form 16A — Non-Salary Payments

Contains details of payment and tax deducted at source. Must be issued within 15 days of the due date of filing the return.

Form 27D — TCS

Contains the Tax Collected & Paid details for TCS returns. Failure to issue attracts a penalty of ₹100 per day, capped at the TDS amount.

TAN is mandatory: A person liable to deduct TDS must apply for TAN in Form 49B within one month of deducting TDS. Failing to apply can attract a penalty of up to ₹10,000.

Justification Report

What is a Justification Report?

It is a document that serves as an annexure to the intimation sent to the deductor. Intimation is sent to the deductor through mail/post, but a justification report must be downloaded from the TRACES portal.

The justification report lists the defaults flagged by the Income Tax Department in your TDS return — including PAN errors, challan mismatches, and short deductions. Downloading and responding to this report quickly prevents a small mismatch from escalating into a demand notice.

Pitfalls

Common Mistakes in TDS Return Filing

Filing without depositing TDS first: The TDS must be deposited with the government (Challan 281) before the return is filed. Filing a return with unpaid challan triggers an immediate mismatch.
Incorrect PAN of deductees: Wrong or invalid PAN leads to TDS being deducted at higher rates (20%) and the return being flagged. Our software verifies PAN automatically.
Not applying for TAN before deducting TDS: TAN is mandatory within one month of deducting TDS. Failing to apply attracts a penalty of up to ₹10,000.
Missing the quarterly deadlines: Each quarter has a strict due date (31st July, 31st Oct, 31st Jan, 31st May). Late filing attracts ₹200 per day under Section 234E.
Not issuing TDS certificates on time: Form 16 (by 31st May), Form 16A (within 15 days of return due date), and Form 27D must be issued. Penalty is ₹100 per day.
Ignoring the Justification Report: After filing, defaults are flagged on TRACES. Not downloading and responding to the justification report leads to demand notices and interest.
Why Us

Why Choose S.K. & Associates for TDS Return Filing

A registered e-filing intermediary trusted by 40,000+ TDS users.

Registered E-Filing Intermediary

Officially registered with the Income Tax Department, with 40,000+ users filing through our platform.

First 4 Returns Free

Try our software for free on your first 4 returns — no commitment, no card required.

FVU Generation & Submission

Generate and submit your FVU file directly, with challan verification and OLTAS linking built in.

Auto PAN & TAN Verification

Every deductee PAN and deductor TAN is verified automatically — mismatches are caught before submission.

Form 16 / 16A / 27D Generation

Generate all TDS certificates from the same platform after filing your returns.

CA-Assisted Plans Available

Prefer to hand it off? Our CA-assisted plans file on your behalf — single return or 4-return packages.

File Your TDS Return the Easy Way

Connect with S.K. & Associates today and file your TDS Return online — with the first 4 returns absolutely free, automatic PAN/TAN verification, and FVU submission built in.

Free First 4 Returns Transparent Pricing Pan-India Support
Talk To Our Experts
Conclusion

TDS Filing Doesn't Have to Be Painful

TDS Return filing runs on a strict quarterly cycle, and every deadline missed costs ₹200 per day under Section 234E. Wrong PAN entries, missing challan links, and unissued certificates all turn a routine filing into an expensive correction exercise.

With S.K. & Associates, you're filing through a registered e-filing intermediary trusted by 40,000+ users. Import data from Excel, auto-verify PAN and TAN, generate FVU files, and issue Form 16, 16A, and 27D — all from one platform. Or let our CAs file on your behalf. Start with 4 free returns and see the difference. Connect with us today.

FAQ

Frequently Asked Questions

TDS means Tax Deducted at Source. It is the amount deducted from payments of various kinds such as salary, contract payment, commission, etc. This deducted amount can be adjusted against the tax due to the deductee.

It is the duty of the person making payment to someone for specified goods or services to deduct TDS and file a TDS return. The specified payments include salary, interest, commission, brokerage, professional fees, royalty, and contract payments. The person who deducts TDS is called a deductor and the person whose tax is deducted is called a deductee. Individuals and HUFs are not required to deduct TDS — except those whose accounts are required to be audited u/s 44AB.

TAN is an alphanumeric 10-digit number required by a person who is liable to deduct TDS and file a TDS return. Such a person must apply for TAN in Form 49B within a month of deducting TDS. It is mandatory to mention TAN in all TDS certificates issued, returns, and challans. If a person fails to apply for TAN, they may be penalized up to ₹10,000.

The main TDS forms are: Form 24Q — TDS on Salaries; Form 26Q — TDS on payments other than Salaries; Form 27Q — TDS on payments made to Non-Residents; and Form 27EQ — TCS.

The due dates for submission of quarterly TDS Returns are: 31st July for Q1 (April–June), 31st October for Q2 (July–September), 31st January for Q3 (October–December), and 31st May for the last quarter (January–March).

Payment can be made online on NSDL by selecting Challan 281 and making the payment using net banking. These TDS payments need to be made before filing the TDS return. E-payment is compulsory for all corporate assessees and non-corporate assessees liable for audit u/s 44AB. Physical payment can be made using Challan 281 at an authorized bank branch.

Every person deducting tax under Section 203 must issue a certificate to the payee. For salaries, the certificate is Form 16 (issued within 31st May of the next financial year). For non-salary payments, it is Form 16A (issued within 15 days of the due date of filing the return). For TCS, it is Form 27D. Failure to issue a certificate results in a penalty of ₹100 per day, capped at the TDS amount.

It is a document that serves as an annexure to the intimation sent to the deductor. The intimation is sent to the deductor through mail/post, but the justification report must be downloaded from the TRACES portal. It lists the defaults flagged by the IT Department on your TDS return.