TDS return is always required to be filed by the assessee 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 include a field like TAN No, TDS Payment, the 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 the due date as the delay would invite penalty.

Related Article- What is the process of filing E-TDS Return?

What is the due date of filing TDS return?
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