TDS is a mandatory tax deduction system in India. Every deductor who deducts TDS from payments must file TDS returns on time. If you want to learn how to file a TDS return online, this blog will guide you step-by-step through the process, including forms, due dates, documents, and common mistakes to avoid.
TDS return filing reports the details of TDS deducted and deposited to the Income Tax Department. TDS return filing should be done quarterly and applies to employers, businesses, and individuals making certain payments like salary, rent, commission, interest, and professional fees.
The following are required to file TDS returns:
TDS rates vary based on payment type:
Note: Check the latest TDS chart for exact rates applicable to your transactions.
Missing these deadlines may lead to late filing fees under section 234E.
| Quarter | Period Covered | Due Date |
|---|---|---|
| Q1 | April – June | 31st July |
| Q2 | July – September | 31st October |
| Q3 | October – December | 31st January |
| Q4 | January – March | 31st May |
Step-by-step TDS filing process to submit your return:
Collect Required Data
Prepare details of TDS deducted, PAN of deductees, payment amounts, and challan details.
Download and Install the RPU (Return Preparation Utility)
Visit the NSDL website to download the free RPU tool for preparing returns.
Fill in the Return Details
Choose the correct TDS return form, such as Form 26Q or 24Q, and enter the required details.
Validate Using FVU (File Validation Utility)
Once your return is filled, validate it using the FVU tool provided by NSDL.
Submit Through the TIN-FC or TRACES Portal
Upload the validated file on the TIN or TRACES portal using your TAN credentials.
Verify With DSC or EVC
Use a digital signature certificate or an electronic verification code to complete the submission.
Download Acknowledgement
After submission, download the acknowledgement file for future reference.
The following documents are required for filing your return:
Having these documents ready ensures smooth filing without errors.
Here are some common filing mistakes that can cause rejection or penalties.
Follow these steps to make a TDS online payment :
This challan number is required while filing the TDS return.
Form 26Q is used for TDS on all payments except salaries, such as interest, rent, or contractor payments.
Form 24Q is particularly for TDS deducted from employee salaries.
While preparing form 26Q or 24Q:
