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An Overview of TDS Return Filing Online
TDS return filing online is a mechanism that ensures tax deduction at the very source of income generation. It is a legal obligation for individuals and entities submitting details of TDS deducted and deposited to the Income Tax Department. In today’s digitalized tax environment, the TDS return filing has become an easier task, which demands accuracy and compliance for businesses and professionals in India.
TDS return filing online is simply a procedure that mandates every salaried, professional, interest, rent, or commission earner to deduct a certain percentage of tax before making the payment and subsequently depositing it with the Income Tax Department. Once the TDS is deducted, it must provide information about the transactions and taxes deducted.
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What is a TDS Return?
TDS (Tax Deducted at Source) return is a quarterly statement or summary of all TDS-related transactions made during the specific quarter. It typically comprises details of TDS collected and deposited to the Income Tax Authority by the deductor. However, the primary goal of the TDS return is to collect taxes from all sources of income.
The Income Tax Act, 1961, authorises the tax deductor to provide a quarterly TDS statement comprising the details of tax deductions made during the quarter by the specified due date. However, the rate of TDS deducted is decided by the Department of Income Tax. Generally, the tax is deducted on transactions such as salaries, payments to professionals on a contractual basis, payments of rents exceeding a certain amount, etc.
The deductor should deduct TDS before paying and depositing it with the Government. It also discloses the payee’s Form 26AS.
What are TDS Thresholds?
The thresholds of TDS, which disclose the payees’ form 26AS, ensure verification with current provisions as discussed below:
Who are Food Business Operators (FBOs)?
Food Business Operators (FBOs) are individuals or organizations engaged in producing, processing, distributing, or selling food products in India. FBOs, including small grocery stores, wholesale distributors, restaurants, food processing plants, bakeries, and supermarkets, are mandated to get an FSSAI license.
FBOs are categorized based on:
- Type of food products
- The scale of business operations
Benefits of e-TDS Return Filing Online
Have a look at the following benefits of e-TDS return filing online are as discussed below:
Prevents Tax Evasion
e-TDS return filing online helps in eliminating hefty penalties and interest charges by preventing tax evasion and other errors.
Reduced Taxpayer Burden
e-TDS return filing online helps eliminate the need for a big sum payment, ultimately reducing the burden on both the taxpayers and tax-collecting organizations.
Convenience & Time Efficiency
e-TDS return filing online helps minimize errors, leading to an efficient and accurate method that helps collect taxes for welfare reasons.
Improved Cash Flow Management
e-TDS return filing online helps businesses in managing their cash flow with great ease and convenience.
Simplified Reconciliation Process
e-TDS return filing online ultimately helps businesses to simplify the reconciliation process, which helps identify any discrepancies in the tax reporting.
Facilitation of Refund Claims
e-TDS return filing online facilitates the process of claiming refunds during income tax return filing in India.
Forms of TDS Return Filing Online
The following are the revised forms used for TDS return filing online:
24Q-TDS Form – 24Q-TDS form, as defined under section 192 of the Income Tax Act, 1961, requires the employers to deduct TDS when paying an employee’s wages. It specifies the salary data paid and withheld from the payment, each quarter of the financial year. Simply, the 24Q-TDS form is a quarterly account of payments paid to employees and TDS deducted by the deductor.
26Q-TDS Form – 26Q-TDS form is a TDS used to file data for payments other than salary or non-salary deductions. This form, which must be submitted quarterly, is applicable for TDS under sections 200(3), 193, 194, 194A, 194BB, 194C, 194D, 194EE, 194F of the Income Tax Act. It simply specifies the total amount paid for a certain quarter as well as the TDS amount deducted.
27Q-TDS Form- 27Q-TDS form is a TDS return or statement that contains details of tax TDS deducted on payments other than the salary that is made to non-resident Indians and foreigners. This form must be submitted every quarter on or before the due date. It further provides data, and the deductor pays the NRI the TDS deducted on those payments.
27EQ-TDS Form –The 27EQ-TDS form covers all information concerning the tax collected at the source by the seller when receiving payments from the client on particular commodities. As per Section 206C of the Income Tax Act, 1961, this form must be filed quarterly by the business, government collectors, and deductors.
Eligibility Criteria for e-TDS Return Filing Online
As per the Income Tax Act, 1961, anyone deducting or collecting TDS—like employers, companies, or government bodies—must file e-TDS returns for payments such as salary, interest, lottery winnings, or commissions.
Employers and organizations with a valid TAN
Companies and corporations with employee salaries
Firms and entities making payments to contractors
Businesses and companies paying rent above the specified limit
Hindu Undivided Families (HUFs) and partnerships
Government offices
Individuals under section 44AB
Documents Needed for Online Submission of TDS Return
The documents needed for online submission of TDS return are as listed below:
TAN (Tax Collection and Deduction Account Number) of the taxpayer
PAN details of the deductor and deductees.
Details of TDS-challans paid (Challan identification number)
TDS statement in the prescribed format
Date of incorporation of the business
Tenure for which the TDS is to be filed
Form 16 and a Salary Certificate received by the employee
Form B as the application/renewal form for state and central registrations.
Passbook/ bank statement for interest on savings account
Income statement of interest for fixed deposits
TDS certificates issued by the banks & others
Rent agreement for building, plant & machinery, etc.
Any other information/ document (if required)
Procedure for TDS Return Filing Online
Have a look at the step-by-step procedure required for TDS return filing online, as discussed below:
Uploading & Downloading TDS Return
Requirements for Uploading TDS Return
Taxpayers must have a valid TAN number
They should be enrolled for e-filing
The Return Preparation Utility and File Validation Utility should be used to create and validate the TDS statement
DSC must be registered for e-filing
Details about the Demat account or bank account should be supplied
The TDS returns must be uploaded via EVC, and PAN must be linked to Aadhaar
Individuals must be informed of the steps to take if there is a mistake in filing a TDS return
How to Download TDS Return Forms?
Go to the official website of NSDL.
Click on the ‘Download’ icon.
Food caterers, restaurants, clubs, dhabas, hawkers, marketers
Select e-TDS/e-TCS from the drop-down menus.
Click on ‘Quarterly returns’.
Choose ‘Regular’.
Once redirected to a new website, select a suitable TDS Return Form from the ‘form’ area.
Click ‘Download’.
Due Dates for Filing of TDS Return Procedure
The due dates for depositing and filing of TDS return procedure for the financial year 2025-26, are as discussed below:
| Quarter Ending | TDS Return Due Date (FY 2025-26) |
|---|---|
| Quarter 1 - June 30th, 2025 | July 31st, 2025 |
| Quarter 2 - September 30th, 2025 | October 31st, 2025 |
| Quarter 3 - December 31st, 2025 | January 31st, 2026 |
| Quarter 4 - March 31st, 2026 | May 31st, 2026 |
What is a Revised TDS Return?
Update deductor details such as name, address, under correction C1
Update challan details such as challan serial number, BSR code, challan tender date, and challan amount under correction C2
Update/ delete/ add deductee details under correction C3
Add/ delete salary detail records under correction C4
Update PAN of the deductee or employee in the deductee/ salary details under correction C5
Add a new challan and underlying deductees under correction C9
Penalties for Non-Compliance with e-Filing Income Tax TDS
Penalty for Late Filing of TDS Returns
If the assessee does not complete the TDS return filing by the...
Penalty for Late Filing of TDS Returns
If the assessee does not complete the TDS return filing by the due date, the assessee will be charged a penalty of Rs. 200 per day under Section 234E for the duration of the failure.
Penalty for Not Filing the TDS Returns
If the assessee fails to complete the TDS return filing within a...
Penalty for Not Filing the TDS Returns
If the assessee fails to complete the TDS return filing within a year of the filing date or if the individual provides false information, he or she will face a penalty between Rs. 10,000 and Rs. 1,000,000 under section 21H of the Income Tax Act, 1961.
Interest on Late Deposit of TDS
If TDS is deposited late after deduction, an interest at a rate of 1.5% per month is...
Interest on Late Deposit of TDS
If TDS is deposited late after deduction, an interest at a rate of 1.5% per month is imposed under section 201(1A) of the Income Tax Act, 1961. The interest on late deposit of TDS is calculated from the date when the TDS was deducted to the actual date of deposit.Why Trust Rajtax for TDS Return Filing Online?
With 12+ years of expertise, Corpbiz is at your disposal to provide advice on TDS return filing online and compliance for the smooth operation of your business in India. Choose our expert services, which help you tackle the complex tax regulations for filing TDS returns in India. Have a look at the following reasons for choosing Corpbiz for e-TDS return filing online:
Served over 25,000 clients, helping them file their hassle-free TDS returns
Uses an efficient challan utilisation dashboard to save on excess challan payments
Ensure verifying your employee, vendor, and customer PAN online with ease
Offers PAN India services across 100+ cities, including major business hubs in India
Provide regular updates on the latest tax laws, helping avoid penalties and legal issues
Holds a team of experienced professionals well-versed in the TDS return filing process
Ensures timely and accurate filing of returns
Offers automated reminders and a real-time compliance monitoring system for businesses
Reduced risk of penalties by more than 95%
Offers end-to-end support for securing TDS compliance
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FAQs on TDS Return Filing Online
What is a TDS certificate?
How can I file a TDS return online?
Step 1: Collect Necessary Documents
Step 2: Choose the Correct TDS Form
Step 3: Prepare TDS Return Form
Step 4: Tally/ Validate TDS Return
Step 5: Generate FVU File
Step 6: Submission of TDS Return Form
Step 7: Issuance of the Receipt of Acknowledgement
What if the TDS return was not filed within the stipulated time?
What is the outcome if a TDS return is not filed?
Who can file the TDS return?
How often can one correct or revise the TDS return statement?
What is a TDS refund?
Which software is required to prepare the e-TDS/ TCS return?
What is the tds refund period?
What is the interest rate on the TDS refund?
Is Form 26Q filed separately?
What is the rate of TDS deduction?
How to verify the TDS return fund?
- Provide the necessary information in the TDS return file.
- Once the information has been entered, update it on the portal validation utility tool available on the NSDL website.
- The File Validation Utility will generate a full report on the mistakes found in the file.
- Once these procedures are completed, taxpayers can make the necessary modifications and validate them using the File Validation Utility.
What is the procedure for the validation of TDS return income tax?
The procedure for the validation of the tds return income tax in India is as described below:
- First, all important information must be included in the file.
- After uploading the details, they must be updated using the validation utility tool accessible on the site.
- The program may be downloaded for free from the NSDL website.
- If the file has any issues, the File Validation Utility (FVU) will report them.
- Before resubmitting the file for verification, all necessary modifications must be made.
On what amount is TDS deducted?
TDS is deducted on the payment amount, as per the rate specified in the Income Tax Act, 1961.
What are the types of TDS return forms?
The different types of TDS return forms include 24Q-TDS Form, 26Q-TDS Form, 27Q-TDS Form, and 27EQ-TDS Form.
What are the documents required to file TDS?
The documents required to file TDS in India are TAN (Tax Collection and Deduction Account Number) of the taxpayer, PAN details of the deductor and deductees, details of TDS-challans paid (Challan identification number), TDS statement in the prescribed format, date of incorporation of the business, tenure for which the tds is to be filed, Form 16 and a Salary Certificate received by the employee, passbook/ bank statement for interest on savings account, income statement of interest for fixed deposits, TDS certificates issued by the banks & any other information/ documents (if required).
What if Form 27A in TDS?
Form 27A in TDS is a summary of the e-TDS/ TCS return, containing totals of ‘Amount Paid’ and ‘Income-tds’. It is a statistical table of quarterly e-TDS/ TCS reports to be filed by the collectors/ deductors along with the quarterly statements.
How and when TDS must be deposited?
TDS must be deposited through banks using Challan 281, quoting the TAN number of the entity. However, the deadline for payment/ deposit of TDS is the 7th day of each month.
Is TDS 100% refundable?
The amount of TDS refund received depends on the amount of tax liability you owe. For example, in case tds was deducted income on not taxable income, you might be eligible for a 100% tax refund.
How to avoid TDS on FD?
To avoid TDS on FD interest in India, you are initially required to submit Form 15G or Form 15H to your bank. These forms serve as a self-declaration, providing information relevant to the tds, not applied on FD interest, as your income is below the basic exemption limit.
What is the formula to calculate TDS?
The formula to calculate TDS in India is Average Income Tax Rate = Income Tax Payable (computed with slab rates)/ Estimated Income for the Financial Year.
Authors
Aarya Pokharel brings 3 years of solid experience in legal research and compliance. Her expertise spans tax filing, secretarial compliances, and advisory services, with a strong focus on delivering precise legal research and strategic advisory support.
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