Welcome to Trisuka, your trusted partner for all your financial needs. We understand the importance of tax compliance, and one crucial aspect is filing TDS returns accurately and on time. We will provide you with a comprehensive overview of TDS returns, including its purpose, necessary documents, filing steps, eligibility criteria, and the benefits of filing them on time.


TDS Return

TDS Return is a statement that needs to be filed by a person or entity responsible for deducting tax at source. It contains details of the tax deducted and deposited with the government on behalf of the payees. TDS returns are filed periodically to report the TDS information to the Income Tax Department.

To file TDS Return, you will need the following documents:

  • TAN (Tax Deduction and Collection Account Number)
  • PAN (Permanent Account Number) of the deductor and the deductees
  • Challan details of TDS payment made
  • Details of deductees, including their PAN, name, address, and TDS amounts deducted
  • Form 16 and Form 16A, if applicable
  • Any other relevant supporting documents related to TDS deductions and payments
  • Register for a TAN if you don’t have one.
  • Collect the necessary TDS details, including PANs of deductees, TDS amounts, and challan details.
  • Use the appropriate TDS Return form (such as Form 24Q, 26Q, or 27Q) based on the type of deductees and TDS deductions made.
  • Prepare the TDS Return by filling in the required details accurately.
  • Validate the TDS Return and generate an electronic file in the specified format.
  • Upload the TDS Return file on the TIN (Tax Information Network) website or the government’s e-filing portal.
  • Once successfully uploaded, a confirmation receipt will be generated. Download and keep it for your records.

The following entities are generally required to file TDS Return:

  • Companies
  • Individuals or firms liable to audit under Section 44AB of the Income Tax Act
  • Government entities
  • Entities making TDS deductions on salary payments (Form 24Q)
  • Entities making TDS deductions on payments other than salary (Form 26Q)
  • Entities making TDS deductions on payments to non-residents (Form 27Q)

Filing your TDS Return on time offers several advantages, including:

  • Compliance with tax laws: Timely filing of TDS Return demonstrates your adherence to tax laws and helps you avoid penalties or legal consequences.
  • Accurate record-keeping: Filing TDS Return ensures accurate record-keeping of TDS deductions and payments, which can be helpful for future reference or audits.
  • Avoiding interest charges: Filing TDS Return on time helps you avoid interest charges that may be imposed for delayed or non-filing.
  • Building trust: Timely filing of TDS Return enhances your credibility and builds trust with employees, contractors, and other stakeholders.
  • Seamless tax compliance: Filing TDS Return on time facilitates the seamless processing of income tax refunds for deductees.


  1. What is the due date for filing TDS Return?
    The due date for filing TDS Return depends on the type of TDS deduction and the specific quarter in which the deductions were made. It is advisable to refer to the Income Tax Department’s guidelines or consult a tax professional for accurate due dates.

  2. Can I revise my TDS Return if I make an error in my original filing?
    Yes, you can file a revised TDS Return within the specified time frame to rectify any errors or omissions made in the original filing.

  3. Can I file TDS Return online?
    Yes, TDS Return can be filed online through the TIN website or the government’s e-filing portal using the required forms and XML files.

  4. What are the consequences of not filing TDS Return on time?
    Non-filing or delayed filing of TDS Return may attract penalties, interest charges, and legal consequences. It is essential to file TDS Return within the specified due dates to avoid such consequences.

  5. Is it mandatory to issue TDS certificates to deductees after filing TDS Return?
    Yes, it is mandatory to issue TDS certificates, such as Form 16 and Form 16A, to deductees after filing TDS Return. These certificates provide details of the tax deducted and help the deductees in filing their income tax returns.

**Please note that while these answers provide a general understanding, it is always advisable to consult with professionals or legal experts for specific guidance to your unique circumstances.