How to Apply for TDS Return in India?
How to Apply for TDS Return in India?
Complete Step-by-Step Guide for FY 2024–25 | AY 2025–26
If you're deducting TDS from salaries, contractor payments, rent, or professional fees, it's your legal responsibility to file a TDS return with the Income Tax Department.
But the common question is:
“How do I apply for TDS return filing in India?”
In this article, we’ll walk you through the TDS return filing process, forms, deadlines, and key compliance tips.
✅ What Is a TDS Return?
A TDS return is a quarterly statement filed by deductors (employers, companies, firms, or individuals) to report:
• The amount of TDS deducted
• The PAN details of the deductees
• The type of payment (salary, rent, interest, etc.)
• The challan details of TDS deposited with the government
It ensures that the tax deducted is properly recorded and reflected in the deductee’s Form 26AS.
📝 Who Needs to File TDS Returns?
TDS return must be filed by:
• Employers deducting TDS on salary (Sec 192)
• Businesses deducting TDS on professional fees (Sec 194J), contractor payments (Sec 194C), or rent (Sec 194I)
• Banks deducting TDS on FD interest (Sec 194A)
• Individuals required to deduct TDS under specific sections (like 194-IB for rent > ₹50,000/month)
📘 Which TDS Return Form to Use?
| Form No. | Purpose | Frequency |
| Form 24Q | TDS on salary payments | Quarterly |
| Form 26Q | TDS on all domestic non-salary payments | Quarterly |
| Form 27Q | TDS on payments to non-residents | Quarterly |
| Form 26QB | TDS on sale of property (Sec 194-IA) | One-time |
| Form 26QC | TDS on rent above ₹50,000/month (194- IB) | One-time |
📅 Due Dates for TDS Return Filing (FY 2024–25)
Quarter Period Covered Last Date to File
Q1 April to June 31st July 2024
Q2 July to September 31st October 2024
Q3 October to December 31st January 2025
Q4 January to March 31st May 2025
🛠️ How to File TDS Return – Step-by-Step
Step 1: Collect Data
• PAN and payment details of deductees
• TDS challan details (Challan Identification Number – CIN)
• Form 16/16A details (if applicable)
Step 2: Use Return Preparation Utility (RPU)
• Download the RPU and FVU utility from https://www.tin-nsdl.com
• Fill in the TDS data accurately in RPU
Step 3: Validate File Using FVU
• Generate the .fvu file through the File Validation Utility
• Ensure there are no errors in format or data
Step 4: Log in to TRACES or e-Filing Portal
• Go to https://www.tdscpc.gov.in (TRACES) or https://www.incometax.gov.in
• Log in using TAN credentials
Step 5: Upload the Return
• Upload the .fvu file under the “e-TDS/e-TCS” section
• Use DSC (Digital Signature Certificate) or EVC for verification
Step 6: Download Acknowledgement
• After successful upload, download the Form 27A acknowledgement for your records
💡 Important Compliance Tips
• Always file before the deadline to avoid penalties
• Validate all PAN details correctly (PAN errors = no credit to deductee)
• Match your TDS challans with OLTAS records
• File nil returns if no TDS deducted, but TAN is active
• Revise return promptly in case of errors using a correction statement
💸 Penalties for Late Filing
• ₹200 per day of delay under Section 234E (max = TDS amount)
• Additional penalties may apply under Section 271H
Final Words
Filing a TDS return is mandatory for anyone deducting tax at source. It ensures proper credit to the payee and avoids interest, penalties, or legal issues.
