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
| Form | For TDS on | Used By | Filing Type |
| 24Q | Salary | Employers | Quarterly |
| 26Q | Non-salary domestic payments | Businesses/individuals | Quarterly |
| 27Q | Payments to non-residents | All entities | Quarterly |
| 26QB | Property purchase (>₹50L) | Individual buyers | One-time |
| 26QC | Rent > ₹50K/month | Individual/HUF tenants | One-time |
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.
