Professional TDS Return Filing Services Form 24Q, 26Q, 27Q, 27EQ - Expert CA & Tax Lawyer Assistance
Hassle-free quarterly TDS return filing with dedicated CA and tax lawyer support. TRACES portal filing, Form 16/16A generation, legal compliance, and zero penalty guarantee.
Choose Your TDS Return Form
Select the appropriate form based on your payment type and compliance requirement
Form 24Q
Salary & Wages TDS Return
Form 26Q
Non-Salary Payments TDS
Form 27Q
NRI/Foreign Payments TDS
Form 27EQ
TCS Return Filing
Form 26QB
Property Purchase TDS
TDS Correction
Revision & Amendment
What is TDS Return Filing? Complete Guide
TDS Return is a quarterly statement that every Tax Deductor must file with the Income Tax Department under Section 200(3) of the Income Tax Act, 1961. It contains comprehensive details of TDS deducted, deposited, and deductee information including PAN, amount paid, TDS rate applied, and challan details.
Who Must File TDS Returns?
- Employers deducting salary TDS (Section 192)
- Businesses paying rent above threshold (Section 194I)
- Companies paying professional fees (Section 194J)
- Property buyers (above ₹50 lakhs - Section 194IA)
- Contractors and commission agents (Section 194C, 194H)
- E-commerce operators collecting TCS (Section 206CH)
Filing Frequency & Deadlines
- Quarterly Filing: Forms 24Q, 26Q, 27Q, 27EQ as per Rule 31A
- Q1 (Apr-Jun): Due by 31st July
- Q2 (Jul-Sep): Due by 31st October
- Q3 (Oct-Dec): Due by 31st January
- Q4 (Jan-Mar): Due by 31st May
- Monthly: Form 26QC (Rent TDS - Section 194IB)
Legal Consequences of Non-Filing
- Section 234E: Late fee ₹200/day (max = TDS amount)
- Section 201(1A): Interest 1.5% per month on delayed deposit
- Section 271H: Penalty ₹10,000 to ₹1,00,000
- Cannot issue Form 16/16A to deductees
- Section 276B: Prosecution (3 months to 7 years)
- Legal notice from Income Tax Department
TDS Return Forms - Detailed Comparison
Understanding which form to file for different payment scenarios under Income Tax Act
| Form Name | Payment Type | Applicable Section | Who Files | Filing Frequency |
|---|---|---|---|---|
| Form 24Q | Salary payments to employees | Section 192 | All employers | Quarterly |
| Form 26Q | Rent, professional fees, commission, contract payments | Sections 194A, 194C, 194H, 194I, 194J | Businesses & Individuals | Quarterly |
| Form 26QB | Sale of immovable property (land/building) | Section 194IA | Property buyers | Within 30 days |
| Form 26QC | Rent payments exceeding ₹50,000/month | Section 194IB | Individual tenants | Monthly |
| Form 27Q | Payments to Non-Resident Indians, foreign companies | Sections 195, 196B, 196C, 196D | Companies & Businesses | Quarterly |
| Form 27EQ | Tax Collected at Source on goods sold | Sections 206C, 206CH | E-commerce operators, sellers | Quarterly |
TDS Return Due Dates FY 2025-26 (AY 2026-27)
Never miss a deadline - Mark these critical dates on your calendar to avoid penalties under Section 234E
TDS Return Filing Process - Step by Step
Our streamlined 6-step process ensures accurate and legally compliant filing
Document Collection
We collect TAN registration, PAN details of deductees, challan information (BSR code, dates), payment records, and previous quarter returns for comprehensive filing.
Legal Validation
Our CA team and tax lawyers validate all data against Income Tax records, verify PAN numbers, match challan details, ensure TDS rates comply with applicable sections.
Return Preparation
We prepare TDS return file using official RPU utility software, run FVU (File Validation Utility) checks, and ensure error-free data formatting as per Rule 31A.
TRACES Upload
Upload validated return on TRACES portal with DSC (Digital Signature Certificate), submit quarterly statement, and obtain provisional receipt with token number.
Verification & Receipt
Track processing status on TRACES, download final acknowledgment receipt, verify token number generation, and confirm successful filing with the department.
Certificate Issuance
Download Form 16/16A certificates after processing, issue to employees/deductees as per legal requirement, maintain compliance records for future audits.
Legal Provisions Governing TDS Return Filing
TDS return filing is governed by the Income Tax Act, 1961 and Income Tax Rules, 1962. Non-compliance attracts mandatory fees, penalties, and prosecution. Our team of CAs and tax lawyers ensure full legal compliance.
Mandatory Quarterly TDS Return Filing
Every person who deducts TDS must file quarterly statements to the prescribed income tax authority. This section mandates filing within prescribed due dates for all TDS deductors.
Prescribed Forms and Timelines
Specifies Form 24Q (salary), Form 26Q (non-salary), Form 27Q (NRI payments), Form 27EQ (TCS), and respective quarterly due dates. Non-compliance attracts automatic penalties.
Late Filing Fee - ₹200 Per Day
Late filing attracts a mandatory fee of ₹200 per day from the due date until actual filing. Maximum fee cannot exceed the total TDS amount. This is a strict liability provision.
Penalty for Non-Filing - ₹10,000 to ₹1,00,000
Assessing Officer can levy penalty ranging from ₹10,000 to ₹1,00,000 for failure to file TDS returns. This is in addition to late fees under Section 234E. Tax lawyer assistance recommended.
Prosecution for Failure to Deposit TDS
Failure to pay deducted TDS to government is a criminal offense. Prosecution can lead to rigorous imprisonment from 3 months to 7 years plus fine. Immediate tax lawyer consultation required.
Interest on Delayed TDS Deposit
Interest at 1.5% per month (or part thereof) charged on delayed TDS deposit from the date of deduction to actual payment date. This compounds monthly and can be substantial.
Reasonable Cause Defense
If deductor proves reasonable cause for failure, penalties may be waived. Our tax lawyers help prepare strong defense submissions before Income Tax Authorities and Tribunals.
TDS Certificate Issuance Requirement
Form 16 (salary) must be issued by 15th June. Form 16A (non-salary) within 15 days of filing return. Failure to issue attracts penalty of ₹100 per day under Section 272A(2)(g).
Expert Legal Assistance Available
Our team includes experienced Chartered Accountants and tax lawyers who specialize in TDS compliance, penalty waivers, and representation before Income Tax Authorities. We handle legal notices, appeals, and prosecution matters with complete confidentiality.
TDS Return Filing Pricing Plans
Transparent pricing with CA and tax lawyer support - No hidden charges
Basic Plan
Perfect for startups & small businesses
- Single TDS form filing (24Q or 26Q)
- Up to 25 deductee entries
- Basic data validation & legal compliance
- TRACES portal upload
- Acknowledgment download
- Email support (24-48 hrs)
Professional Plan
Ideal for growing companies
- 2 TDS forms filing (any combination)
- Up to 100 deductee entries
- Advanced validation & legal check
- Priority TRACES filing
- Form 16/16A generation
- Free 1 revision per quarter
- Dedicated CA support
- WhatsApp support (4-6 hrs)
- Tax lawyer consultation (if needed)
Enterprise Plan
For large organizations
- Unlimited TDS form filings
- Unlimited deductee entries
- Complete TDS legal compliance
- TDS vs 26AS reconciliation
- Form 16/16A bulk generation
- Unlimited revisions
- Dedicated account manager
- Priority support (2-4 hrs)
- Tax lawyer on call
- Legal notice handling
- Quarterly compliance report
Annual Plans Available: Save 15% with annual subscription (4 quarters prepaid) + Free tax lawyer consultation
Custom Plans: Need multiple entities or special requirements? Call us for custom pricing
Why Choose DisyTax for TDS Filing?
Your trusted partner with CA and tax lawyer expertise for complete TDS compliance
Expert CA & Tax Lawyer Team
Qualified Chartered Accountants and experienced tax lawyers with 10+ years in TDS compliance, legal representation, and Income Tax litigation.
100% On-Time Filing
We guarantee filing before due dates with automated reminders, proactive follow-ups, and zero penalty track record since inception.
Data Security & Privacy
Bank-grade 256-bit encryption, secure file transfers, confidential data handling, attorney-client privilege, and GDPR compliance.
24/7 Expert Support
Round-the-clock WhatsApp and phone support for queries, emergency filings, legal notices, and technical assistance from CA and tax lawyer team.
Legal Notice Handling
Tax lawyers handle Section 271H penalties, 276B prosecution notices, appeals before CIT(A), and represent clients before Income Tax Tribunals.
Complete Legal Compliance
Form 16/16A generation, TDS vs 26AS reconciliation, Section 200A intimation response, compliance calendar, and full audit support.
Frequently Asked Questions
Quick answers to common TDS return filing and legal compliance queries
You need: (1) TAN registration certificate, (2) PAN details of all deductees, (3) TDS challan details (BSR code, date, amount), (4) Payment records (salary register, invoices, rent agreements), (5) Previous quarter TDS returns, and (6) Bank statements showing TDS deposits. Our team helps organize all documents for smooth filing.
Section 234E mandates ₹200 per day late fee (maximum up to TDS amount). Section 271H allows penalty of ₹10,000 to ₹1,00,000. Additionally, you cannot issue Form 16/16A until filing. Interest of 1.5% per month applies on delayed TDS deposits under Section 201(1A). Our tax lawyers help with penalty waivers.
You can file yourself using RPU utility, but professional filing ensures: (1) Legal compliance with all sections, (2) Accurate PAN validation, (3) Correct TDS rate application, (4) Proper challan matching, (5) Error-free FVU validation, and (6) Timely filing avoiding penalties. CA and tax lawyer guidance prevents costly legal issues.
With complete documents, we file within 2-3 business days. Process: data entry (1 day), legal validation & FVU check (1 day), TRACES upload and acknowledgment (same day). Form 16/16A available 7-10 days post-filing. Emergency filing available for urgent cases.
TRACES (TDS Reconciliation Analysis and Correction Enabling System) is the official Income Tax Department portal for TDS/TCS returns under Section 200(3). All TDS returns must be filed here. It's where you download Form 16/16A, track filing status, and reconcile TDS with Form 26AS.
Yes, correction statements allowed for: wrong PAN, incorrect amounts, challan mismatches, or deductee details. Multiple corrections possible for same quarter. No additional fee for corrections filed before due date. Our CAs handle all corrections, and tax lawyers assist if department raises objections.
No, NIL return filing is not legally mandatory under Section 200(3). However, if you have active TAN and made payments where TDS should have been deducted (but wasn't), filing maintains compliance records and prevents future legal issues. Consult our tax lawyers for specific cases.
Immediate action required. Our tax lawyers handle: (1) Section 271H penalty notices - prepare defense under Section 273B, (2) Section 276B prosecution notices - legal representation, (3) Show cause notices - detailed response, (4) Appeals before CIT(A) and ITAT. Don't ignore notices - penalties escalate quickly.
Ready to File Your TDS Return?
Get expert CA and tax lawyer assistance for timely, legally compliant TDS filing. Zero penalty guarantee with complete legal protection.