TDS return is always required to be filed by the assesse who has deducted the TDS . Its name implies that the  revenue which is  collected  at the  various income sources . These are thus required to be filed after specified intervals and the details are to be furnished in these returns which includes field like TAN No , TDS Payment , amount deducted, type payment , PAN No etc .

In order to file for TDS return , there are different forms and they  depend upon the purpose of deduction of TDS . The various forms are :

Form 24Q – statement for TDS from salaries

Form 26Q – statement for TDS on all the  payments except salaries

Form 27Q – statement for deduction of tax from interest , dividends or any other sum that is payable to the non residents

Form 27EQ – statement of the collection of tax at source

However for these returns the due date for different forms is as follows :

  1. April to June
  • Form 24Q and Form 26Q – 31st July
  • Form 27Q – 31st July
  • Form 27EQ – 31st July
  1. July to September
  • Form 24Q and Form 26Q – 31st October
  • Form 27Q – 31st October
  • Form 27EQ – 31st October
  1. October to December
  • Form 24Q and Form 26Q – 31st January
  • Form 27Q – 31st January
  • Form 27EQ – 31st January
  1. January to March
  • Form 24Q and Form 26Q – 31st January
  • Form 27Q – 31st January
  • Form 27EQ – 31st January

The income tax department and the NSDL requires that the individual should file the e-TDS in different formats depending upon the type of payment and it must be filed before due date as delay would invite penalty.