TDS Return Filing Services

TDS Return Filing Services is a key regulatory filing administered by Central Board of Direct Taxes (CBDT), Department of Revenue — operational through **CPC-TDS, Ghaziabad** (Centralised Processing Centre — TDS) and TRACES (TDS Reconciliation Analysis and Correction Enabling System). Directorate of Income-tax (Systems) — for e-TDS return schemas.. Filing is executed via **Form 24Q** — TDS on salary (Section 192) — quarterly statement; Annexure I (deductor details) + Annexure II (employee/deductee details — salary breakup); **Form 26Q** — TDS on non-salary payments (Sections 193 to 196D — all non-salary sections — interest, contractor, rent, professional, commission, etc.) — quarterly statement; **Form 27Q** — TDS on payments to non-residents (Sections 195, 196B, 196C, 196D — also royalty/fees for technical services to NRs) — quarterly statement; **Form 27EQ** — TCS (Tax Collection at Source — Section 206C) — quarterly statement; **Form 16** — TDS certificate on salary (issued annually — by 15 June — Rule 31(1)); **Form 16A** — TDS certificate on non-salary (issued quarterly — by 15th of following month from end of quarter — Rule 31(2)); **Form 16B** — TDS on sale of immovable property u/s 194-IA (issued within 15 days of payment — Rule 31(3)); **Form 16C** — TDS on rent by individual/HUF u/s 194-IB (issued within 15 days); **Form 27A** — physical control sheet (now obsolete — system-generated for e-TDS); **Form 24G** — challan-cum-statement for government deductors paying through Pay & Accounts Officer; **Form 26AS** — annual consolidated tax statement (auto-generated from TDS/TCS returns filed); **Correction Return** — correction to TDS/TCS return filed on TRACES. under Income-tax Act, 1961 — Chapter XVII-B (Sections 190 to 206AA — deduction of tax at source); Section 192 (TDS on salary), 194A (interest other than securities), 194C (contractor), 194H (commission), 194I (rent), 194J (professional/technical fees), 194Q (purchase of goods — 0.1% above ₹50 lakh w.e.f. 1 July 2021 — Finance Act 2020), 206C(1H) (TCS on sale of goods above ₹50 lakh — inserted by Finance Act 2020); Section 200 (payment of TDS to credit of Central Government — within prescribed time); Section 201 (failure to deduct / pay TDS — assessee-in-default + interest u/s 201(1A) at 1% per month for non-deduction / 1.5% per month for non-payment); Section 203 (issue of TDS certificate — Form 16 / 16A / 16B / 16C); Section 204 (deductor); Section 206C (TCS — collection at source); Section 234E (late fee for TDS/TCS return — ₹200/day capped at TDS amount); Section 271H (penalty for non-filing / incorrect filing — ₹10,000 to ₹1,00,000); Income-tax Rules 1962 — Rule 31 (TDS certificate — Form 16 / 16A — issued by deductor), Rule 31A (TDS/TCS quarterly return — Forms 24Q/26Q/27Q/27EQ — timelines), Rule 31A(2) — particulars of deductees in Annexure I/II; Rule 37BA (credit of TDS to deductee); Form 24G (challan-cum-statement for non-government deductors paying through PAO); Form 27A (control sheet for physical return — replaced by e-TDS); Notification 11/2020/F.No.370142/7/2020-TPL (TRACES schema).. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.