TDS Returns

TDS is filed under section 206 of the Income Tax Act. The following persons are liable to file ETDS/ETCS return.

1.  All Government department/office or

2.  All companies.

3. All person required to get his accounts audited under section 44AB in the immediately preceding financial year; or

4. The number of deductees records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty,

A list of the various forms available for filing TDS/TCS returns are mentioned below:

  • Form 27E: Annual statement of tax collection
  • Form 24Q: Quarterly TDS statement of payments under “Salaries”
  • Form 26Q: Quarterly TDS statement of payments other than “Salaries”
  • Form 27Q: Quarterly TDS statement of payment other than salary to non – residents
  • Form 27EQ: Quarterly statement of tax collected at source (TCS)

Form 16 should be issued in case of TDS from Salary. In all other cases, Form 16A will be applicable.

Quarter ending

From 01.11.2011 on wards For Govt offices 

For other deductors

ETDS return Form 16A ETDS return Form 16A
30th June 31st July 15th August 15th July 30th July
30th September 31st October 15th November 15th October 30th October
31st December 31st January 15th Feburary 15th January 30th January
31st March 15th May 30thMay (31st May   for form 16) 15th May 30th May   (31st May for form 16)