TDS Returns

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TDS RETURNS

A TDS Return is filed quarterly to the Income Tax Department of India. If you are a deductor, TDS return is a mandatory requirement for you. The return must contain the TDS deducted and deposited for the quarter.  Usually, all types of payments such as Salaries, Interest, Professional Fees, Payment to Contractors, Rent of Machinery, Rent of Building etc are covered under payments liable for tax deduction. The income tax act 1961, prescribes different rates of TDS for each type of transactions.

The deductor has to file Form 24Q- TDS on salaries, 26Q – TDS on all payments other than salaries, Form 27Q- TDS on interest, dividend, or any other sum paid to Non-resident, Form 27EQ – statement of collection of tax. You can also revise TDS returns in case of mistakes.

 

 

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