How Many Types of TDS Returns Are There in India?

How Many Types of TDS Returns Are There in India?
TDS Return Form Types Explained for FY 2024–25 | AY 2025–26
If you are deducting TDS—whether as an employer, business owner, tenant, or buyer of property—you must file a TDS return. But the type of return you file depends on who you are paying and why TDS was deducted.
So the question is:
“How many types of TDS returns are there, and which one should I file?”
Let’s simplify it for you.

✅ Total Types of TDS Returns in India: 5 Primary Forms
There are five major types of TDS return forms, each for a specific kind of payment or deductor.
 🔹 1. Form 24Q – TDS on Salary
•    Used by: Employers
•    Section: 192
•    Purpose: Reporting TDS deducted on salaries paid to employees
•    Filing Frequency: Quarterly
•    Includes: PAN of the employee, salary details, tax computation, and deductions
💡 Form 16 (annual TDS certificate for employees) is generated based on Form 24Q.

🔹 2. Form 26Q – TDS on Non-Salary Domestic Payments
•    Used by: Companies, firms, and individuals (if audit applicable)
•    Sections: 194A (Interest), 194C (Contractor), 194J (Professional fee), etc.
•    Purpose: Reporting TDS on payments like:
o    Interest (except bank interest)
o    Contractor fees
o    Professional or technical services
o    Rent, commission, etc.
•    Filing Frequency: Quarterly

🔹 3. Form 27Q – TDS on Payments to Non-Residents
•    Used by: Indian companies or individuals paying non-residents
•    Purpose: Reporting TDS on:
o    Interest
o    Royalty
o    Technical fees
o    Dividends
o    Other payments to NRI or foreign companies
•    Filing Frequency: Quarterly
•    Mandatory Details: PAN of non-resident (else 20% TDS), country code, remittance details

🔹 4. Form 26QB – TDS on Sale of Property (Section 194-IA)
•    Used by: Property buyer (individuals)
•    Purpose: TDS deduction @1% on property value (if property > ₹50 lakh)
•    Filing Frequency: One-time return per transaction
•    No TAN required, only PAN of the buyer and seller needed
💡 Must be filed within 30 days from the end of the month in which the payment is made.

🔹 5. Form 26QC – TDS on Rent by Individuals (Section 194-IB)
•    Used by: Individuals/HUFs paying rent > ₹50,000/month
•    TDS Rate: 5%
•    Purpose: One-time reporting of rent paid and TDS deducted
•    Filing Frequency: One-time per financial year per tenant-landlord relationship

📌 Summary Table of TDS Return Forms

Final Words
There are 5 main types of TDS returns, and choosing the correct one is crucial for timely compliance, avoiding penalties, and ensuring the deductee gets credit for the TDS.
✅ If you deduct TDS, you must file the correct form based on the type of payment and the recipient.
Our experts will help you choose the correct form and ensure accurate filing to stay compliant.
👉 https://callmyca.com/tds-return-filing