How to File TDS Returns
Complete guide to TDS return filing: Forms 24Q, 26Q, 27Q, and the RPU-FVU workflow.
TDS Return Forms
| Form | Purpose | Due Date |
|---|---|---|
| Form 24Q | TDS on salary payments | Q1: 31st July, Q2: 31st Oct, Q3: 31st Jan, Q4: 31st May |
| Form 26Q | TDS on payments other than salary (residents) | Same as above |
| Form 27Q | TDS on payments to non-residents (NRI) | Same as above |
| Form 27EQ | TCS (Tax Collected at Source) | Same as above |
TDS Return Filing Process
- 1Download RPU: Access Return Preparation Utility from NSDL/Protean portal
- 2Enter Deductor Details: Input TAN, PAN, name, address, and contact information
- 3Challan Details: Enter CIN (Challan Identification Number), BSR code, date, and tax deposited
- 4Deductee Details: Enter PAN, name, amount paid/credited, TDS amount, and deduction date
- 5Validate with FVU: Process through File Validation Utility to generate .fvu file
- 6Upload to Portal: Submit to TRACES/income tax e-filing portal with DSC or EVC
Penalty for Late Filing
Late Filing Fee
₹200 per day (₹100 under Section 234E of IT Act) until return is filed
Penalty
Minimum ₹10,000, maximum ₹1,00,000 under Section 271H