--- title: "TDS Return Filing — 24Q / 26Q" url: https://www.anukram.in/tds-return-filing.html description: "Quarterly TDS return filing (24Q / 26Q) starting at ₹999. Challan reconciliation, Form 16/16A generation. Avoid ₹200/day penalty u/s 234E. Expert-led filing." updated: 2026-10-04 source: Anukram, Hyderabad (anukram.in) license: Free to read, quote and cite with a link to anukram.in. General information, not professional advice. --- TDS Compliance # TDS Return Filing — 24Q / 26Q Quarterly TDS return filing with challan reconciliation. 24Q for salary deductions, 26Q for non-salary payments. Includes Form 16/16A generation after filing. Anukram price ₹999 Others charge ₹1,999 You save ₹1,000 [WhatsApp us →](https://wa.me/919631526999?text=Hi+Anurag,+I+need+TDS+Return+Filing.) ## Why File TDS Returns? Every deductor — employer or business — must file quarterly TDS returns. Non-filing attracts penalties from day one. 01 ### Statutory Obligation Any person deducting TDS must file quarterly returns. There is no threshold exemption — even a single deduction triggers the filing requirement. 02 ### Avoid ₹200/Day Penalty Section 234E levies ₹200 per day of delay — automatically, without any notice. Late filing fees can exceed the TDS amount itself. 03 ### Form 16 / 16A for Deductees Employees need Form 16 for ITR filing. Vendors need Form 16A for claiming TDS credit. Both are generated only after returns are filed. 04 ### Clean TAN Record Defaults on TAN attract demand notices, short-deduction interest, and can flag all related PAN holders in the income tax system. ## Legal Framework TDS provisions are governed by the Income Tax Act 1961 — deduction, deposit, and filing are three separate obligations. **IT Act 1961, Sections 192–194:** TDS must be deducted at source at applicable rates and deposited by the 7th of the following month (March deposits due by 30th April). **Quarterly filing deadlines:** Q1 (Apr–Jun) → 31 July; Q2 (Jul–Sep) → 31 October; Q3 (Oct–Dec) → 31 January; Q4 (Jan–Mar) → 31 May. **Section 234E:** Late filing fee of ₹200 per day, subject to a maximum of the TDS amount. Applicable from the due date until actual filing. **Section 276BB:** Non-filing of TDS return after deduction is a prosecutable offence — imprisonment from 3 months to 7 years plus fine. ## Filing Process We handle the full cycle — from challan reconciliation to Form 16/16A generation. 1 ### Collect TDS Challan Details Gather BSR code, challan serial number, date of deposit, and amount for each challan paid during the quarter. 2 ### Reconcile Challans with Deductions Match total TDS deducted from salary/vendor payments against amounts deposited. Identify and resolve any differences before filing. 3 ### Prepare 24Q or 26Q Return 24Q for TDS on salary (with deductee salary details); 26Q for TDS on non-salary payments (rent, professional fees, contractor payments, etc.). 4 ### File on TRACES / TIN Portal Return filed electronically via TRACES or TIN-NSDL portal using DSC (for companies) or EVC. Acknowledgement number received on filing. 5 ### Generate & Distribute Form 16 / 16A After filing, Form 16 (salary) or Form 16A (non-salary) downloaded from TRACES and shared with all deductees for their ITR filing. ## Documents Required Share these at the start of each quarter — we take it from there. - TDS challans (bank payment receipts / OLTAS challan details) - BSR code, challan serial number, date, and amount for each challan - Deductee PAN details (employees / vendors) - Salary register or vendor invoices (for deduction amount verification) - Nature of payment for each deduction (salary, rent, professional fee, etc.) - Previous TDS return acknowledgement (if filing a correction return) - TAN number and login credentials for TRACES portal - DSC (for companies — mandatory for electronic filing) ## Timeline Statutory deadlines are fixed. We complete your return within 3–5 working days of receiving documents. 31 July Q1 (Apr–Jun) Due 31 Oct Q2 (Jul–Sep) Due 31 Jan Q3 (Oct–Dec) Due 31 May Q4 (Jan–Mar) Due ## Benefits & Risks ### Benefits of Timely Filing - Avoid ₹200/day automatic late filing fee u/s 234E - Correct Form 16/16A issued to employees and vendors on time - Prevent demand notices for short deduction or non-deduction - Employees can file their ITR and claim TDS credit without issues - Clean TAN compliance record — no defaults in TDS dashboard ### Risks of Non-Compliance - Late filing: ₹200/day penalty (Section 234E) — starts from day of default - Wrong PAN of deductee: additional ₹200/day penalty on that deduction - Non-filing: prosecution u/s 276BB — imprisonment 3 months to 7 years - Deductees unable to claim TDS credit — disputes and complaints - Department demand notices for interest and short deduction ## Related Services [ITR Filing — Business₹1,499](https://www.anukram.in/itr-business.html) [ROC Annual Filing ₹1,499](https://www.anukram.in/roc-annual-filing.html) [Payroll Processing ₹1,999/month](https://www.anukram.in/payroll-processing.html) ## TDS return due soon? WhatsApp Anurag with your TAN number. We'll check your filing status and get started immediately. [WhatsApp us → ₹999 per quarter](https://wa.me/919631526999?text=Hi+Anurag,+I+need+TDS+Return+Filing.) > Anukram professional fee: INR 999. Government fees, stamp duty and taxes are extra where applicable. Contact: WhatsApp +91 96315 26999. --- Page: https://www.anukram.in/tds-return-filing.html Contact: WhatsApp +91 96315 26999 | hello@anukram.in | Hyderabad, Telangana, India