TDS Return Filing Services in India – Expert TDS Compliance | NDS Avla

TDS Return Filing Services in India – Accurate, Timely & Penalty-Free

Q: Who is required to file TDS returns in India?

Every person who deducts TDS under the Income Tax Act must file quarterly TDS returns. This includes employers, businesses paying contractors/professionals, banks deducting interest TDS, and individuals/HUFs deducting TDS on rent above ₹50,000/month. A valid TAN is required.

Q: What is Section 234E late fee for TDS return filing?

Section 234E imposes ₹200 per day of delay in filing TDS return after the due date. Total fee cannot exceed the TDS amount for that quarter. It is mandatory and cannot be waived on reasonable cause grounds.

Q: What is the difference between TDS deposit and TDS return filing?

TDS deposit is paying the tax to the government by the 7th of the following month. TDS return filing is a separate quarterly activity reporting all deductions, mapping them to deductee PANs, and linking to payment challans. Both are mandatory.

Expert TDS Return Filing for Employers, Businesses & Individuals Across All TDS Forms

Tax Deducted at Source (TDS) is one of the primary mechanisms through which the Indian government collects income tax at the point of income payment rather than at year-end. As a deductor — whether an employer, business, tenant, or purchaser — you are legally required to deduct TDS at prescribed rates and deposit it with the government. Beyond deduction and deposit, quarterly TDS returns must be filed with the Income Tax Department to report all deductions made and map them to the respective deductees' PAN accounts. Non-filing or late filing attracts mandatory fees under Section 234E.

TDS return filing involves matching deductions with challan payments, generating the return file in prescribed formats (FVU), and uploading it to the TRACES/TIN portal. Errors in PAN mapping, challan mismatch, or incorrect section codes result in short-deduction demands on the deductor. Our team handles complete TDS return filing across all forms — Form 24Q (salary), Form 26Q (non-salary payments), Form 27Q (payments to non-residents), and Form 27EQ (TCS) — ensuring accurate, timely, and penalty-free compliance.

Our TDS Return Filing Services

Quarterly TDS Return Preparation

Preparation of TDS returns for all four quarters — Q1 (April–June), Q2 (July–September), Q3 (October–December), Q4 (January–March) — with accurate PAN mapping, section coding, and challan matching.

Form 24Q — Salary TDS

Filing of Form 24Q for TDS deducted on salaries — including computation of tax liability, surcharge, cess, rebates, and deductions for each employee for all four quarters.

Form 26Q — Non-Salary Payments

Filing of Form 26Q for TDS on payments to residents — rent, professional fees, contractor payments, interest, commission, and all other non-salary TDS transactions.

Form 27Q — NRI Payments

Filing of Form 27Q for TDS on payments to non-residents — rent, professional fees, capital gains, interest, royalties — with DTAA benefit claims where applicable.

Correction Returns

Filing of correction statements (C1, C2, C3, C5, C9) to rectify errors in previously filed TDS returns — PAN corrections, challan corrections, deductee additions, and transaction deletions.

TRACES & 26AS Reconciliation

Reconciliation of TDS returns filed with Form 26AS data visible to deductees — ensuring all deductions reflect correctly in deductees' accounts to prevent notices and refund delays.

TDS Return Due Dates & Consequences of Late Filing

Quarter	Period	Due Date (Non-Govt)	Late Fee (Section 234E)
Q1	April – June	31st July	₹200 per day until filed (max = TDS amount)
Q2	July – September	31st October	₹200 per day until filed (max = TDS amount)
Q3	October – December	31st January	₹200 per day until filed (max = TDS amount)
Q4	January – March	31st May	₹200 per day until filed (max = TDS amount)

Frequently Asked Questions

Who is required to file TDS returns in India?

Every person (individual, company, firm, HUF, trust) who deducts TDS under any provision of the Income Tax Act is required to file quarterly TDS returns. This includes employers deducting TDS on salaries, businesses deducting TDS on contractor/professional payments, banks deducting TDS on interest, and individuals/HUFs deducting TDS on rent or professional fees paid above ₹50,000 per month. Deductors must hold a valid TAN (Tax Deduction Account Number) and deposit deducted tax by the 7th of the following month before filing quarterly returns.

What is Section 234E late fee for TDS return filing?

Section 234E of the Income Tax Act imposes a mandatory fee of ₹200 per day for each day of delay in filing the TDS return after the due date. This fee continues to accrue until the return is filed. However, the total fee cannot exceed the amount of TDS deducted during the quarter. Section 234E is automatically levied and cannot be waived — it is a fee, not a penalty, so there is no provision to contest it on grounds of reasonable cause. Timely filing is the only way to avoid this fee entirely.

What is the difference between TDS deposit and TDS return filing?

TDS deposit is the act of paying the deducted tax to the government treasury (via Challan ITNS 281) by the 7th of the month following the month of deduction (except March, when the deadline is 30th April). TDS return filing is a separate, quarterly activity where the deductor reports all deductions made during the quarter, maps each deduction to the deductee's PAN, and links them to the challans used for deposit. Both activities are mandatory — depositing TDS without filing the return, or vice versa, results in defaults and demands.

What happens if TDS is deducted but PAN of the deductee is not available?

If the deductee's PAN is not available, the deductor is required to deduct TDS at 20% flat under Section 206AA, regardless of the applicable rate. In the TDS return, transactions where PAN is unavailable are reported with "PANNOTAVBL" or the actual PAN if subsequently obtained. Deductees without PAN face higher TDS deduction and cannot claim TDS credit in their income tax return, making PAN collection from all payees essential before making any payment subject to TDS.

Need Expert TDS Return Filing? We Ensure Zero Penalties.

Our TDS compliance team handles preparation, verification, and filing of all quarterly TDS returns — with TRACES reconciliation, correction filing, and ongoing deductor compliance management.