TDS Returns

TDS Return Filine Online in India:

TDS return filing is a mandatory compliance for deductors who deduct tax at source from payments such as salary, rent, professional fees, interest, commission, contractor payments, and payments to non-residents.

A TDS return contains details of tax deducted, tax deposited, deductee PAN, challan information, and payment details for a particular quarter. Filing the correct TDS return on time helps businesses avoid late fees, notices, and mismatch issues in Form 26AS (now Form 168) or AIS.

Tax Intelligence helps businesses, employers, firms, LLPs, companies, and professionals file their TDS returns accurately and on time.

What is TDS Return Filing?

TDS return filing is the process of submitting quarterly details of tax deducted at source to the income tax department. The return includes information about the deductor, deductees, nature of payment, amount paid, tax deducted, tax deposited, and challan details.

Once the TDS return is filed and processed, the deducted tax gets reflected in the deductee’s tax records. This helps the deductee claim credit while filing the income tax return.

New TDS Forms under the Income Tax Act, 2025

The Income Tax Act, 2025, has introduced a revised form numbering system for TDS and TCS compliance. The basic purpose of TDS returns filing remains the same, but the form numbers and statutory references have been updated.

For FY 2026-27 onwards:

• Form 24Q has been renumbered as Form 138
• Form 26Q has been renumbered as Form 140
• Form 27Q has been renumbered as Form 144
• Form 27EQ has been renumbered as Form 143
• Form 16 has been renumbered as Form 130
• Form 16A has been renumbered as Form 131

Form 130 is used as a TDS certificate for salary income. Form 131 is used as a TDS certificate for income other than salary, such as interest, rent, commission, and professional fees.

Diductor's should check the applicable form based on the financial year, transaction date and latest portal utility before filing the return.

TDS Return Filing Due Dates

TDS returns are generally filed on a quarterly basis. The due date depends on the relevant quarter and applicable compliance requirement.

Due dates may change through notifications, extensions or portal updates. Deductors should verify the latest due date before filing.

Get Expert Assistance from Tax Intelligence

TDS return filing requires correct form selection, accurate challan matching, proper deductee details and timely submission. Any mismatch in PAN, challan, amount or section can lead to correction filing, notices or TDS credit issues.

Tax Intelligence helps businesses and professionals manage TDS return filing with proper review and expert assistance. Our team supports you with documentation, return preparation, filing, acknowledgment sharing, and basic post-filing guidance.

Other Services from Tax Intelligence

Apart from TDS return filing, Tax Intelligence also provides related tax and compliance services for businesses, professionals and individuals.

You can also explore:

• TAN Application
• TDS Return revision 
• Income Tax Return Filing
• GST Return Filing
• GST Registration
• Payroll Compliance
• EPF Registration
• Company Annual Filing
• Form 15CA and 15CB Filing

These services can help you manage tax, accounting, and statutory compliance in one place.

Who Needs to File TDS Return?

TDS return filing is required for every person or entity that is liable to deduct tax at source and has deducted TDS during the relevant period.

TDS return filing is generally applicable to:

• Companies making salary or vendor payments
• LLPs and partnership firms deducting TDS
• Employers deducting TDS from salary
• Businesses paying rent, commission, or professional fees
• Deductors making payments to contractors
• Persons making specified payments to non-residents
• Government and non-government deductors
• Entities having TAN and TDS deduction liability

If TDS has been deducted, the deductor must deposit the amount and file the applicable TDS return within the prescribed due date.

Late Filing Fee and Penalty for TDS Return

If the TDS return is not filed within the due date, a late filing fee may apply under the income tax law. The commonly applicable late filing fee is ₹200 per day for the period of delay, subject to the amount of TDS.

Apart from late fees, a penalty may also apply in case of incorrect filing, non-filing, or delayed filing. Businesses should file TDS returns on time to avoid additional cost and compliance issues.

TDS Certificate after Return Filing

After the TDS return is filed and processed, the deductor may need to issue the applicable TDS certificate to the deductee.

For salary income, Form 16 was used under the earlier framework, and Form 130 applies under the new form numbering system from FY 2026-27 onwards.

For non-salary income, Form 16A was used earlier, and Form 131 applies under the new form numbering system from FY 2026-27 onwards.

These certificates help the deductee verify the tax deducted and claim credit while filing the income tax return.