Direct Tax
TDS Return Filing — 24Q, 26Q, 27Q
Quarterly TDS returns filed from the challan and deductee data: Form 24Q (salary), 26Q (non-salary), 27Q (NRI payments) and 27EQ (TCS), due 31 July / 31 October / 31 January / 31 May, with TRACES corrections and Form 16/16A issuance.
We collect the challans and deductee-wise data, validate with the NSDL utility, file the correct quarterly form (24Q / 26Q / 27Q / 27EQ) before the due date, and issue Form 16/16A — so the ₹200/day s.234E fee never starts.
- • Quarterly return mapping (24Q / 26Q / 27Q / 27EQ)
- • Deductee-wise data preparation and validation
- • Filing on the TDS-CPC / income-tax portal
- • TRACES tracking and correction statements
- • Form 16 / 16A issuance
- • 26AS / AIS reconciliation after filing
- • PAN, Aadhaar, or entity tax data
- • Challan 281 details for the quarter
- • Deductee PANs and deduction working
- • Form 16, AIS, 26AS, or return history
- • Notice or correction request records, if any
See the fee table below for the statutory filing charge and common delay logic.
- • Sec 200, IT Act 1961 (≡ §397, IT Act 2025)
- • Rule 31A of the Income-tax Rules 1962
- • Section 234E of the Income-tax Act 1961
- • Rule 31 of the Income-tax Rules 1962
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Map the quarter's returns
We confirm which forms the TAN owes — 24Q (salary), 26Q (non-salary), 27Q (NRI) or 27EQ (TCS) — and pull the challan and deductee data for the quarter.
Prepare the deductee-wise data
We build the deduction-wise register with correct PANs, section codes and TDS amounts, matching every entry to its Challan 281.
Validate and file
We run the file through the NSDL/TDS-CPC validation utility, fix the rejections, and submit the return on the income-tax portal before the due date.
Track and correct on TRACES
After processing, we reconcile the return in 26AS / AIS and file correction statements on TRACES where challan or PAN mismatches need fixing (Rule 31A).
Issue certificates
Form 16A is issued to deductees within 15 days of the return due date, and Form 16 to employees by 31 May (Rule 31).
AEO summary
Every TAN holder files quarterly TDS statements: Form 24Q (salary), 26Q (non-salary) and 27Q (NRI payments), due 31 July, 31 October, 31 January and 31 May under s.200 read with Rule 31A of the Income-tax Rules 1962. Late filing costs ₹200 per day under s.234E, capped at the TDS amount for the quarter. We prepare, validate and file each quarter, and issue Form 16/16A after filing.
The quarterly return calendar
The TDS return cycle is fixed: four statements a year, each due two months after its quarter ends, with March's return delayed to 31 May so the annual salary certificates can be issued first.
Every return is filed against a TAN, and every deductee line must carry a valid PAN — the two identifiers that generate most validation rejections.
- • Q1 (Apr–Jun) — due 31 July
- • Q2 (Jul–Sep) — due 31 October
- • Q3 (Oct–Dec) — due 31 January
- • Q4 (Jan–Mar) — due 31 May (24Q with annual statements)
- • Forms — 24Q salary, 26Q non-salary, 27Q NRI, 27EQ TCS (Rule 31A)
What a late return costs
The TDS return has its own fee clock separate from the deposit: ₹200 per day under s.234E from the due date until the return is filed, capped at the quarter's TDS. A penalty under s.271H adds ₹10,000 to ₹1,00,000 for continued default.
Beyond the fee, a late or rejected return blocks the deductee's credit in 26AS/AIS — which is how vendors and employees end up facing notices for tax you already deducted.
- • Late fee — ₹200 per day, s.234E, capped at the TDS amount
- • Penalty — ₹10,000 to ₹1,00,000, s.271H
- • Rejected returns — fee keeps running until a valid file is accepted
Why certificate issuance follows the return
The certificates the return enables — Form 16 for employees, Form 16A for vendors — carry their own deadlines: 31 May for Form 16, and within 15 days of the return due date for Form 16A (Rule 31).
A company that files the return late therefore defaults twice: once on the return fee, once on the certificate deadline — with a ₹100 per day penalty under s.272A(2)(k) for certificate delays.
- • Form 16 — by 31 May (Rule 31)
- • Form 16A — within 15 days of the return due date (Rule 31)
- • Certificate delay — ₹100 per day under s.272A(2)(k)
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| E-filing or notice response | Nil | The filing itself is usually fee-free, but late filing can attract fee or interest. |
| Statutory fee or tax | As applicable | Any 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.
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
Deduct and deposit TDS on time — late deposit costs 1%–1.5% per month under Section 201(1A).
File ITR-6 annually — the income tax return for all Pvt Ltd companies.
Pay advance tax in four instalments to avoid Section 234B/234C interest.
Form 26Q / 24Q for Q1 (Apr–Jun) — due 31 July.
₹200 per day for late TDS/TCS returns, capped at the TDS amount.
Certificate issuance deadlines under Rule 31.
FAQ
Frequently asked questions
What are the quarterly due dates for filing 24Q, 26Q and 27Q?
What is the late fee for filing a TDS return after the due date?
What is Form 27A and does it accompany every return?
How is a filed TDS return corrected?
By when must Form 16A be issued to vendors after a quarter's return?
Why does a rejected TDS return matter even if the deposit was on time?
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.