TDS Return Filing (Form 24Q & 26Q) (₹999)

Understanding Quarterly TDS Compliance

Under Chapter XVII-B of the Income-tax Act, 1961, any individual or entity making specified payments (such as salaries, contractor fees, professional fees, commission, or rent) must deduct Tax at Source (TDS) and deposit it with the government by the 7th of the following month.

Following tax deposit, the deductor must file quarterly TDS returns on the TRACES portal. Failure to file on time attracts a mandatory, irreversible late filing fee of ₹200 per day under Section 234E until the return is submitted.

Key Statutory Benefits & Business Advantages

Holding a verified, compliant registration delivers substantial commercial and legal protections:

Avoid ₹200/Day Section 234E Fees

Mandatory statutory late fees accumulate daily from the due date. On-time filing prevents severe financial penalties.

Automated Form 16 / 16A Issuance

Download and furnish digitally signed Form 16 (salary) and Form 16A (non-salary) certificates directly to deductees.

NSDL FVU File Validation

Preparation of data using official NSDL Return Preparation Utility (RPU) and File Validation Utility (FVU).

TRACES Challan & PAN Matching

Cross-verification of Challan Identification Numbers (CIN) and deductee PANs to prevent demand notices.

Avoid Penalty under Section 271H

Prevents heavy discretionary penalties ranging from ₹10,000 to ₹1,00,000 for failure to file quarterly statements.

Correction Statement Handling

End-to-end support for filing C1, C2, C3 correction returns for PAN corrections and challan re-allocations.

TDS Return Forms and Statutory Deadlines

Schedule of mandatory quarterly TDS return filings:

Quarter Period	Forms Applicable	Statutory Due Date
Q1: April – June	Form 24Q (Salary) & Form 26Q (Non-Salary)	31st July
Q2: July – September	Form 24Q (Salary) & Form 26Q (Non-Salary)	31st October
Q3: October – December	Form 24Q (Salary) & Form 26Q (Non-Salary)	31st January
Q4: January – March	Form 24Q (Salary) & Form 26Q (Non-Salary)	31st May (Extended for year-end)

Compliance Note: Monthly Challan Due Date: TDS deducted in any calendar month must be deposited to the government treasury via Challan ITNS 281 by the 7th of the subsequent month.

Mandatory Documents Required

Our team verifies every document prior to portal submission to prevent officer clarification delays:

Tax Deduction Account Number (TAN)

Active 10-digit TAN of the deductor entity

Paid Challan Receipts (ITNS 281)

BSR code, date of deposit, challan serial number, and amount

Deductee PAN & Details List

Names, PAN cards, payment dates, and deduction sections

Salary Breakup Statements

For Form 24Q salary returns with tax regime declarations

TRACES Portal Credentials

To download CSI files and view previous quarterly statements

Prior Quarter Token Number

Required for linking consecutive quarterly filings

Our 4-Step Filing & Registration Process

We ensure accuracy and speedy turnaround with complete milestone visibility:

1

Challan Reconciliation

Matching monthly tax payments against bank challans and downloading the CSI file from TIN-NSDL.

2

RPU Preparation

Data entry of deductee records, deduction sections (194C, 194J, 194I, 192), and payment dates.

3

FVU Validation

Running the data through the official NSDL validation utility to eliminate formatting or structural errors.

4

Submission & Form 16

Portal filing, receipt of official provisional receipt, and download of Form 16 / 16A certificates.

Frequently Asked Questions

Under Section 234E of the Income-tax Act, a mandatory late fee of ₹200 per day is charged for every single day of delay until the return is filed, capped at the total TDS amount of the statement.

Form 24Q is filed quarterly to report tax deducted from employee salaries under Section 192. Form 26Q is filed to report tax deducted on payments other than salaries (e.g. contractor fees 194C, professional fees 194J, rent 194I).

If an invalid PAN is reported or a deductee fails to provide their PAN, TDS must be deducted at the higher rate of 20% under Section 206AA. An incorrect PAN triggers a mismatch notice under Section 200A.

Form 16A (non-salary) must be issued within 15 days from the due date of filing the quarterly TDS return. Form 16 (annual salary certificate) must be issued by 15th June following the financial year.

If you made errors in your original TDS return (such as wrong deductee PAN, incorrect challan amount, or omitted deductees), you can file a Correction Statement on TRACES to rectify the records without penalties.

Yes. Every person or entity required to deduct tax at source must obtain a 10-digit alphanumeric Tax Deduction and Collection Account Number (TAN) under Section 203A.

TDS Return Filing (Form 24Q & 26Q)