--- title: "Filing TDS Returns Online – Simple Step-by-Step Guide" description: "Get details on how to claim a TDS refund. Learn the process for filing, documents required, how to track refund status, timelines, and eligibility criteria." canonical: "https://busy.in/tds/how-to-file-tds-returns-online/" author: "Madan Murari" published: "2025-08-04T09:16:51.000Z" category: "TDS" --- - For TDS events from 1 April 2026 onward, the Income-tax Act, 2025 applies; earlier events, where credit or payment happened on or before 31 March 2026, follow the old Act. - The old quarterly TDS/TCS forms have new form numbers: Form 138 replaces 24Q, Form 140 replaces 26Q, Form 144 replaces 27Q and Form 143 replaces 27EQ. - Form 141 replaces the earlier challan-cum-statement forms 26QB, 26QC, 26QD and 26QE for specified PAN-based TDS cases. - Quarterly TDS return due dates remain 31 July, 31 October, 31 January and 31 May. - TDS return correction must generally be filed within two years from the end of the tax year in which the statement was required to be delivered. This guide explains the online TDS return filing process, form selection, due dates, correction process, certificates, penalties and practical checks for businesses and deductors. # How to File TDS Return Online in 2026 ## **What Is a TDS Return?** A TDS return is a statement filed by a deductor to report [**tax deducted at source**](https://busy.in/tds/what-is-tax-deducted-at-source/) and deposited with the government. It contains details such as deductor information, deductee PAN, amount paid or credited, tax deducted, challan details and the relevant nature of payment. For deductees, accurate TDS return filing is important because the tax credit appears in their tax records only when the deductor files the statement correctly. Wrong PAN, wrong challan mapping or delayed filing can create Form 26AS/AIS mismatch and refund issues. ## **Who Must File a TDS Return?** A person or entity that deducts tax at source and has a [**valid TAN**](https://busy.in/tds/tan-registration-how-to-obtain-and-register-tan-online/) generally needs to file a TDS statement. This commonly includes employers, companies, firms, LLPs, government offices, banks, societies, and other deductors making payments on which TDS applies. Examples include salary, [**contractor payments**](https://busy.in/tds/section-194c-contractors-subcontractors/) , professional fees, rent, interest, commission, payments to non-residents, and other specified payments. Individuals and HUFs may also have TDS obligations in specific cases, such as property purchase, rent, contractor/professional payments, or VDA transactions, depending on the applicable provision. ## **TDS Return Forms for Tax Year 2026-27** | New Form No. | Earlier Form | Used For | Filing Frequency | | --- | --- | --- | --- | | Form 138 | 24Q | [**Salary TDS**](https://busy.in/tds/tds-on-salary-and-normal-slab-vs-new-regime-rates/) and specified senior citizen cases | Quarterly | | Form 140 | 26Q | Non-salary TDS on payments to [**resident deductees**](https://busy.in/tds/who-must-pay-tds-in-india-deductors-individuals-businesses-government/) | Quarterly | | Form 144 | 27Q | Non-salary TDS on payments to [**non-residents and foreign companies**](https://busy.in/tds/section-195-of-income-tax/) | Quarterly | | Form 143 | 27EQ | TCS statement | Quarterly | | Form 141 | 26QB, 26QC, 26QD, 26QE | PAN-based challan-cum-statement for specified cases such as rent, property purchase, contractor/professional payments and VDA | Within 30 days from end of month of deduction | ## **Due Dates for Filing TDS Returns** The TDS return due date depends on the quarter for which the statement is being filed. TDS deposit is usually a monthly compliance, while TDS return filing is a quarterly compliance. Do not confuse the two while preparing your [**compliance calendar**](https://busy.in/tds/government-deductors-special-rules-deadlines/) . | Quarter | Period | Due Date | | --- | --- | --- | | Q1 | April to June | 31 July | | Q2 | July to September | 31 October | | Q3 | October to December | 31 January | | Q4 | January to March | 31 May of following financial year | Live Demo Available Today ## File Faster When Challans and Deductions Already Match Trusted by 6,00,000+ Users 4.6 Google Rating ## **Documents Required Before Filing** - TAN and PAN of the deductor - PAN details of all deductees - Challan details such as [**BSR code**](https://busy.in/tds/tds-challan/) , challan serial number, date of deposit and amount - Salary register or vendor payment ledger - Nature of payment and applicable TDS reference - Lower or nil deduction certificate, if used - Previous quarter acknowledgment number, if filing a correction - DSC or electronic verification access, as applicable - Latest RPU and FVU, where the filing workflow requires utility-based preparation Commercial TDS software can also be used if it prepares the return in the prescribed format and generates a valid file for submission. ## **How to File TDS Return Online** ### **Step 1: Identify the correct form** Start by matching the payment type with the correct return category before preparing the file. This prevents [**common filing errors**](https://busy.in/tds/overview-of-tds-return-forms-24q-26q-27q-27eq/) such as using a salary form for vendor payments or a resident form for non-resident payments. ### **Step 2: Check the correct Act reference** For payments or credits on or before 31 March 2026, use the old Act framework. For payments or credits on or after 1 April 2026, use the new Act framework. The Income Tax Department has clarified that the [**earlier of credit or payment**](https://busy.in/tds/understanding-tax-deduction-at-source-tds-under-the-income-tax-bill-2025/) decides the applicable Act in transition cases. ### **Step 3: Prepare the return file** Enter deductor details, challan details and deductee-wise payment details carefully. Make sure the amount paid or credited, tax deducted and nature of payment match your books before validation. ### **Step 4: Validate the file** Validate the return file using the applicable utility or software process. Resolve all errors before upload, because validation issues can delay processing and tax credit reflection. ### **Step 5: Upload and verify** Upload the validated return through the prescribed route shown for the relevant form, such as the Income Tax e-filing portal or TRACES portal, as applicable. The official guidance for new forms refers to electronic filing and acknowledgment generation after successful submission. ### **Step 6: Save the acknowledgment** After submission, save the [**acknowledgment number**](https://busy.in/tds/filing-tds-returns-online-complete-guide/) or ARN. This is needed for tracking, correction, certificate download and future communication. ## **Form 141 Applicability** [Form 141](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/form-141-challan-cum-statement-deduction-tax-us-3931-UM) is a consolidated challan-cum-statement under the Income-tax Act, 2025. Form 141 can apply to cases such as: - TDS on transfer of immovable property - TDS on rent by specified individual/HUF deductors - TDS on payments to contractors or professionals by specified individual/HUF deductors - TDS on transfer of virtual digital assets in specified cases ## **TDS Return Correction** A TDS return cannot simply be edited after submission. If a mistake is found after processing, a correction statement needs to be filed. For Forms 138 and 140, corrections can be filed after the earlier statement has been processed by CPC-TDS. The correction period is within two years of the end of the tax year in which the statement was required to be delivered. Common correction cases include: - Wrong deductee PAN - Wrong challan mapping - Incorrect amount paid or credited - Incorrect TDS amount - Missed deductee record - Wrong section or [**nature of payment**](https://busy.in/tds/section-wise-tds-rate-table-for-fy-2025-26/) reference For instance, if a Q2 statement for Tax Year 2026-27 was required to be delivered during Tax Year 2026-27, the correction window generally runs up to 31 March 2029. ## **Late Filing Fee, Penalty, and Prosecution Risk** For Tax Year 2026-27, Section 427 of the Income-tax Act, 2025 provides a [**late filing fee**](https://busy.in/tds/penalty-late-payment-filing/) of ₹200 per day for failure to furnish statements, capped at the tax deductible or collectible amount. The Assessing Officer may also impose a penalty for failure to furnish the required statement or for furnishing incorrect information. Section 461 provides a penalty from ₹10,000 to ₹1,00,000 in such cases, subject to conditions. A more serious risk arises when TDS has been deducted but not paid to the government. Section 476 covers failure to pay tax deducted at source to the credit of the Central Government and provides prosecution consequences based on the amount involved. **Example:** If the Q1 TDS return is due on 31 July 2026 but filed on 20 August 2026, it is delayed by 20 days. The late filing fee will be ₹200 × 20 days = ₹4,000. However, if the total TDS amount for that quarter is only ₹3,500, the late fee will be capped at ₹3,500. Live Demo Available Today ## TDS Calculation, Return Preparation, and Filing Support in BUSY Trusted by 6,00,000+ Users 4.6 Google Rating ## **TDS Certificates After Filing** For Tax Year 2026-27, the [certificate forms](https://www.incometaxindia.gov.in/documents/d/guest/fn-130-131-132-133) have also changed. The Income Tax Department guidance states that these certificates must be requested/downloaded from the TRACES website, and the certificate is valid only if [**generated from TRACES**](https://busy.in/tds/section-203-of-income-tax-act-employer-tds-obligations/) and signed digitally or physically by the deductor/collector. | New Certificate Form | Earlier Form | Used For | | --- | --- | --- | | Form 130 | Form 16 | Salary TDS certificate | | Form 131 | Form 16A | Non-salary TDS certificate | | Form 132 | Forms 16B, 16C, 16D, 16E | Certificates linked to Form 141 cases | | Form 133 | Form 27D | TCS certificate | ## **How Deductees Can Claim TDS Refund** If TDS is missing, the deductee should contact the deductor first. In the case of a refund, a deductee usually does not claim a TDS refund directly from TRACES. It is claimed through the [**income tax return**](https://busy.in/tds/tds-refund-process-claim-refund/) if the total TDS exceeds the final tax liability. The deductee should: - Check [**Form 26AS**](https://busy.in/tds/form-26as/) /AIS for TDS credit - Match TDS with salary slips, invoices, or payment records - File the correct ITR - Verify the return - Ensure the bank account is validated for the refund credit ## Practical Checklist Before Submission - Match the return form with the payment type. - Confirm whether the transaction belongs to the old Act or the new Act period. - Check TAN, deductor PAN, and authorized signatory details. - Validate deductee PANs before preparing the return. - Match challan amount, challan date and BSR details with payment records. - Reconcile TDS deducted in the books with TDS deposited. - Check whether any [**lower or nil deduction certificate**](https://busy.in/tds/tds-on-exempt-income-or-lower-tax-liability/) has been applied correctly. - Validate the return file before upload. - Save the acknowledgment number after submission. - Track processing status and resolve errors quickly if the return is rejected. ## **Conclusion** TDS return filing in 2026 needs extra care because the law, form numbers, and certificate references have changed under the Income-tax Act, 2025. The filing logic remains practical: identify the payment, choose the correct form, verify PAN and challan details, file by the due date, and issue the correct certificate after processing. The safest approach is to avoid relying only on old section numbers or old form names. For Tax Year 2026-27, use the new form references, check the official portal while filing, and keep records of acknowledgments, challans, and certificates properly. This reduces mismatch, late fees, correction work, and deductee complaints. For businesses handling regular billing, accounting, and TDS records, connected accounting workflows can reduce manual mismatches. BUSY [**accounting software**](https://busy.in/accounting-software/) can help manage invoices, ledgers, accounting, and compliance data in one place. ## About the author **Madan Murari** Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone! ## Frequently asked questions ### Is Form 26Q still used for Tax Year 2026-27? For Tax Year 2026-27, the corresponding new form is Form 140. Readers may still see the older name Form 26Q in past records, older software screens, or earlier compliance references, but current filing should follow the form shown on the official portal. ### Can I file a TDS return online without a DSC? In many cases, TDS returns can be verified electronically through the available portal-based verification options. However, companies and certain deductors may still need DSC-based verification depending on the filing route and portal requirement. Check the verification option shown on the portal before submission. ### Which form should I use if I make payment to a non-resident? For non-salary payments to non-residents or foreign companies, use the applicable non-resident TDS statement form for the relevant tax year. Also check DTAA documents, TRC, Form 10F and withholding rate before filing, because non-resident TDS errors are harder to correct later. ### Is Form 141 a quarterly return? No. Form 141 is not a regular quarterly TDS return. It is a challan-cum-statement for specified PAN-based TDS cases such as property, rent, contractor/professional payments by specified persons and VDA cases. ### When should I file a TDS correction statement? File a correction statement as soon as you notice an error in PAN, challan mapping, TDS amount, payment details or deductee records. Waiting too long can delay the deductee’s tax credit and may create refund or notice-related issues. ### What happens if the deductee PAN is wrong? The TDS credit may not appear correctly in the deductee’s tax records. The deductee may then face mismatch while filing ITR or claiming refund, so the deductor should correct the PAN details through the prescribed correction process. ### What is the late fee for delayed TDS return filing? Under Section 427 of the Income-tax Act, 2025, the late filing fee is ₹200 per day, capped at the tax deductible or collectible amount. ### Are TDS rates changed under the new Income-tax Act, 2025? The Income Tax Department’s TDS Compliance FAQs state that TDS rates and monetary thresholds have been retained and the change is mainly structural, with consolidation and new references. ### Which official sites should deductors check? Deductors should check the Income Tax e-filing portal, TRACES portal and Income Tax Department guidance pages for current forms, filing utility updates, certificate downloads and correction workflows. ### Should I use old section numbers like 194C and 194J while filing? Use the reference required for the tax year and filing form shown on the official portal. For older periods, old section numbers may still be relevant. For transactions from 1 April 2026 onward, deductors should follow the updated new Act references. ## Related articles - [Form 13 Is Now Form 128: Lower or Nil TDS Certificate Guide](https://busy.in/tds/form-13-is-now-form-128-lower-or-nil-tds-certificate-guide/) - [Impact of Non-Compliance on TDS Certificate Issuance: 2025 Update](https://busy.in/tds/impact-of-non-compliance-on-tds-certificate-issuance-2025-update/) - [Section 194R: TDS on Business Perks, Freebies, and Benefits](https://busy.in/tds/section-194r-tds-on-business-perks-freebies-and-benefits/) - [Section 194M: TDS Rules for High-Value Payments by Individuals & HUFs](https://busy.in/tds/section-194m-tds-rules-for-high-value-payments-by-individuals--hufs/) - [Form 12BA: Complete Guide to Salary Perquisites, Applicability, and Tax Implications](https://busy.in/tds/form-12ba-complete-guide-to-salary-perquisites-applicability-and-tax-implications/) - [Section 194K: TDS on Mutual Fund Dividend and IDCW Income](https://busy.in/tds/section-194k-tds-on-mutual-fund-distributions-demystified/) - [Income Tax Notice: Key Triggers in TDS Assessments and How Businesses Can Prepare](https://busy.in/tds/income-tax-notice-key-triggers-in-tds-assessments-and-how-businesses-can-prepare/) - [Importance of TDS in Cash Flow Management for Businesses](https://busy.in/tds/importance-of-tds-in-cash-flow-management-for-businesses/) - [Section 194DA: Complete Guide to TDS on Insurance Policy Maturity Payouts](https://busy.in/tds/section-194da-complete-guide-to-tds-on-insurance-policy-maturity-payouts/) - [TDS on Software Purchase in India: A Complete Guide for Businesses](https://busy.in/tds/tds-on-software-purchase-in-india-a-complete-guide-for-businesses/)