pvtltd.co

Direct Tax

TDS Return Filing — 24Q, 26Q, 27Q

Quarterly TDS return filing — Form 24Q (salary), 26Q (non-salary), 27Q (NRI payments), 27EQ (TCS). Late fee ₹200/day under Section 234E. Starting ₹1,999/quarter. Section 200, Form 24Q/26Q/27Q/27EQ, late fee Section 234E, TDS certificate Form 16/16A, correction statements.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from ₹1,999/quarterTypical timelineTDS Return Filing

Quarterly TDS return filing — Form 24Q (salary), 26Q (non-salary), 27Q (NRI payments), 27EQ (TCS). Late fee ₹200/day under Section 234E. Starting ₹1,999/quarter. Section 200, Form 24Q/26Q/27Q/27EQ, late fee Section 234E, TDS certificate Form 16/16A, correction statements. We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • TDS Return Filing scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • PAN, Aadhaar, or entity tax data
  • • Form 16, AIS, 26AS, or return history
  • • Bank statements and ledgers
  • • Notice, contract, or transaction records, if any
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 192 of the Income-tax Act 1961
  • • Section 194C of the Income-tax Act 1961
  • • Section 200 of the Income-tax Act 1961
  • • Rule 31A of the Income-tax Rules 1962
Start filingExplore more services

Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for tds return filing and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

TDS Return Filing is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

TDS Return Filing — 24Q, 26Q, 27Q workflow

We start by checking the exact trigger, the legal route, and the documents that make tds return filing executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for tds return filing
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in Direct Tax.

  • • Cleaner compliance evidence for Direct Tax
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
E-filing or notice responseNilThe filing itself is usually fee-free, but late filing can attract fee or interest.
Statutory fee or taxAs applicableAny tax, interest, or appeal fee depends on the exact route.

Timeline

Typical turnaround

Typical timeline usually means a quarterly turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Fees can vary by filing type, entity class, and whether the work includes a reply, appeal, or connected computation.

Related services

Keep the company moving

TDS Compliance

Support for TDS Compliance.

ITR for Pvt Ltd

Support for ITR for Pvt Ltd.

Advance Tax Planning

Support for Advance Tax Planning.

FAQ

Frequently asked questions

What are the quarterly due dates for filing 24Q, 26Q, and 27Q?
Under Section 200 and Rule 31A, quarterly TDS returns for 24Q, 26Q, and 27Q are generally due on 31 July, 31 October, 31 January, and 31 May for the four quarters. Government deductors can follow a different calendar, but that is the standard company cycle.
What is the penalty under Section 272A for late TDS return filing?
Section 272A levies ₹200 per day for late filing of a TDS statement until the default is cured, capped at the amount of tax deductible or deductible and deposited, as applicable. The fee is separate from interest and other tax consequences.
What is Form 27A and does it have to be filed with every TDS return?
Form 27A is the summary control statement that accompanies certain TDS returns in the filing workflow. In the e-filing process it remains the validating cover statement where the filing mode requires it.
How is a filed TDS return corrected?
A filed TDS return is corrected by uploading a correction statement through TRACES using the original token and challan identifiers. Rule 31A permits correction so the deductee ledger and Form 26AS or AIS stay aligned.
By when must Form 16A be issued to vendors after a quarter’s return?
Rule 31 requires Form 16A to be issued within 15 days from the due date of the quarterly TDS statement. That means the certificate deadline is tied to the return calendar, not just the payment date.

Canonical reference: https://www.pvtltd.co/services/tds-return-filing

Get started

Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

Start filingSee pricing