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Quarterly TDS Return for Salary Payments

Get TDS return filed for payments other than salary

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TDS stands for Tax Deduction at Source, when any employer is paying an amount to an employee in respect of salary. Then the employer is liable to deduct tax at prescribed rates before paying the amount. The tax deducted as above will be paid to the Government and then a return is filed to give the credit of the same to the Employee. The said return is filed through Form 24Q.


Return Filing 

Form 24Q contains the details of all the deductions and payment of tax by the employer in respect to its employees for the particular period (i.e. the quarter for which the return is filed). This is a quarterly return to be filed by the employer. The following are the due dates for filing the return: 


Procedure to file Form 24Q 

There is a process to file TDS return, but before filing the return the employer must have a valid TAN number. The process to file the return is stated below: 

  • STEP – 1: First, the employer has to log in into the Income tax website with a valid TAN number. 
  • STEP – 2: After log in into the site the employer has to upload the TDS return with all the required details.
  • STEP – 3: After filing the details in Form 24Q, now it can be uploaded by using DCS or by using electronic verification code.


Penalties in relation to payment of tax and filing of return form 24Q

In case where the employer fails to deduct tax at source then he shall be liable to pay interest at the rate 1% per month, from due date of deduction to actual date of deduction, and in case where the employer fails to pay the tax to the government then the interest shall be applied at the rate of 1.5% per month, from actual date of deduction to actual date of payment, part of the month will be treated as full month. 

In case where the person fails to furnish the return in form 24Q to the Government on or before the due date, a fine of Rs. 200 per day (Maximum upto the amount of tax involved in the return) is to be paid up to the date of filing of return. In case the delay in filing is beyond 1 year from the due date of filing, an extra penalty of Rs. 10,000 to Rs. 1,00,000 may be imposed by the  assessing officer.

What is Covered

Preparation of TDS return

Verification of TDS payment challans for validitity at the time of preparing the return

Identification of any short-fall in TDS deduction and incorrect TDS deduction

Filing of TDS return with the Government

What is not Covered

Nothing really, everything mentioned in the scope above is covered. :)

Information guide
  • Challans paid for all the months during the quarter

  • Details of Employees, Salary Paid during the quarter, date of payment or credit, amount of tax deducted per employee, PAN of all the employees

Estimate Time to Complete

5 Days



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