TDS return filing forms and due dates – For quarterly filing

TDS returns are required to be filed after deducting tax from eligible payments and depositing it to government’s account. TDS return has to be filed quarterly based on the type of tax deduction. In this article, we will be discussing TDS return filing forms and due dates for filing quarterly TDS statements.

Different TDS return forms are prescribed based on type of tax deduction. Here are the TDS return forms that are used for filing quarterly TDS returns;

Form No Cases where these TDS return forms are required
Form 24Q When tax deducted from salary
Form 26Q Except salary in all other cases where tax has been deducted from payments
Form 27Q When tax deducted from interest, dividend or any other sum payable to non-resident
Form 27EQ In case of collection of tax at source

These TDS forms are required to be filled by using RPU software which can be downloaded from NSDL portal for free. After you fill up the form, this RPU software will allow you to create fvu file and form 27A.

TDS return filing due dates and forms

Form 27A is a verification form which need to be signed by the authorized person who is filing the TDS return on company’s behalf and the fvu file along with other files that are created from return preparation utility or RPU software are to be uploaded at any TIN FC center.

Following persons are required to file TDS returns electronically;

  • Corporate
  • Government deductor or collector
  • Deductor who is required to get his or her accounts audited under section 44AB
  • Where number of deductees in a quarterly statement for one quarter of the immediately preceding financial year is equal or more than 20.

Others can either file TDS forms electronically or physically. We suggest you to do it electronically as this is the easiest and simple way to file your TDS returns.

Due dates of filing TDS returns

Here are the quarterly due dates for filing TDS return;

Quarter Form 24Q, 26Q, 27Q and 27EQ
April to June On or before 15th July
July to September On or before 15th October
October to December On or before 15th January
January to March On or before 15th May

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