When to File TDS Return in India?
When to File TDS Return in India?
Complete Due Date Guide for FY 2024–25
Tax Deducted at Source (TDS) is a critical part of the Indian tax ecosystem. If you’re a deductor—whether an employer, business, or individual making specified payments—you’re not only responsible for deducting tax but also for filing TDS returns on time.
So, the question is:
“When should I file my TDS return?”
In this blog, we’ll walk you through TDS return due dates, filing frequencies, penalties, and things to keep in mind for FY 2024–25.
🧾 What Is a TDS Return?
A TDS return is a quarterly statement that a deductor (you) must submit to the Income Tax Department. It contains:
• PAN of the deductor and the deductees
• Details of TDS deducted and deposited
• Nature of payment (salary, rent, interest, etc.)
Returns are filed using Form 24Q, 26Q, 27Q, or 27EQ, depending on the type of payment and recipient.
📅 When to File TDS Return? (FY 2024–25)
TDS returns are filed quarterly, and the due dates for each quarter are as follows:
| Quarter | Period Covered | TDS Return Due Date |
| Q1 | 1 April – 30 June 2024 | 31 July 2024 |
| Q2 | 1 July – 30 September 2024 | 31 October 2024 |
| Q3 | 1 October – 31 December 2024 | 31 January 2025 |
| Q4 | 1 January – 31 March 2025 | 31 May 2025 |
🔁 These dates apply to all TDS return forms (Form 24Q, 26Q, and 27Q).
📝 Forms for TDS Return Filing
| Form | Purpose | Applicable For |
| Form24Q | TDS on salaries | Employers deducting TDS from salaries |
| Form 26Q | TDS on all payments except salaries (e.g., interest, contractor payments, rent) | Businesses/Individuals |
| Form 27Q | TDS on payments to non-residents | NRI or foreign remittances |
| Form27EQ | TCS (Tax Collected at Source) | Sellers collecting tax on goods |
🔁 Can You Revise a TDS Return?
Yes. If you've made an error (wrong PAN, amount, challan), you can file a revised return once the original return is processed and the status is “Processed with Defaults.”
But avoid frequent revisions—it may trigger compliance flags.
⚠️ Penalty for Late Filing of TDS Return
If you miss the due date:
• Late Fee: ₹200 per day under Section 234E until the return is filed (max up to the TDS amount)
• Penalty under Section 271H: ₹10,000 to ₹1,00,000 (for incorrect or non-filing)
💡 Timely filing saves you from interest, notices, and disallowance of expenses under income tax scrutiny.
✅ Steps to File TDS Return
1. Deduct and deposit TDS using Challan 281
2. Download RPU (Return Preparation Utility) from NSDL
3. Prepare and validate the return file
4. Submit through the TIN-NSDL Portal or via the TDS software
5. Generate and preserve Form 16/16A for deductees
Final Words
If you’re deducting TDS in any quarter of FY 2024–25, make sure to file your TDS returns by the due date of the following month. It’s not just a compliance requirement—it builds trust with vendors, avoids penalties, and keeps your tax file clean.
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