TDS return filing forms and due dates – For quarterly filing

TDS returns are to be filed after deducting tax from eligible payments and depositing it with the government. TDS return, which is referred as return for tax deducted at source, has to be filed quarterly based on the type of tax deduction. In this article, we will be discussing various TDS return filing forms and the 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 to be filed by the employer for all deductions from salary
Form 26Q to be filed by the deductor for all payments other than salary
Form 27Q used for deduction of tax from interest, dividends and any other sum payable to non-resident, not being a company or foreign company.
Form 27EQ for deducting tax from consideration of immovable property.

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.

Due dates for filing TDS returns

TDS return in above forms are to be filed with the government on or before the due date as specified.

For form 24Q, 26Q and 27Q, the due date of filing for the 1st quarter (starting from April to June) is 31st July, 2nd Quarter (starting from July to September) is 31st October and 3rd Quarter (Starting from October to December) is 31st January.

However, for the last quarter, period starting from January to March, TDS return filing due date is 31st May.

Please note, if you have not filed on or before these date then, you can still file your return for the period, but for such late filing you will be liable for late fee and other penal provisions. We suggest you to file it on or before the due dates in order to avoid late fee and penal interest.

Here are the quarterly due dates for filing TDS return;

Quarter Form 24Q, 26Q, 27Q and 27EQ
April to June On or before 31st July
July to September On or before 31st October
October to December On or before 31st January
January to March On or before 31st May

is a fellow member of the Institute of Chartered Accountants of India. He lives in Bhubaneswar, India. He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.