TDS Return Filing Online in India - Types, Due Dates & Process
File your quarterly TDS returns on time via Form 138, Form 140, & Form 144 to update Form 26AS/AIS. On time fillings ensures the vendor claims the TDS amount smoothly at the time of Income Tax Return filing and avoids the Tax payers to pay the late fees of ₹ 200 per day under Section 234E, as well as non-compliance penalties. JustStart helps make TDS return filing online hassle-free and ensures compliance with formalities to avoid TDS notices.
- Quarterly Compliance Cycle
- TAN-Based Reporting
- FVU Validation
- Income Tax e-Filing
Everything included in your TDS Return filing package
- Filing on Official Income Tax e-Filing Portal
- Verify PAN through the TRACES portal
- Ensure links to BSR Code, Payment Date & CIN
- File Form 138, Form 140, Form 144, & Form 143
- Documents Verification for TDS Return
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Overview
What Is TDS Return Filing?
Under the Income Tax Act, 2025, submitting the quarterly statement by the deductor to the Income Tax Department is mandatory. It is a legal obligation which required to be fulfilled by entities and individuals. The major purpose of filing is to report all the Tax Deducted at Source (TDS) and deposited with the Government of India. The TDS is generally filed by the deductor (the person or business who is making the payment after deducting tax). Whenever a deductor deducts tax from payments, salary, or professional fees, it is required to file a return to inform the government about the person who paid tax, the deductor who received money, and how much tax is deducted.
To file the TDS return, you are required to have a few major documents, including the Tax Deduction and Collection Account Number (TAN) and the deductee’s PAN, payment type, and challan receipt. The TDS return is filed quarterly using the specific forms, which depend on the payment type. The common forms used are Form 138 (for salary income), Form 140 (for domestic non-salary), Form 144 (for non-resident payments), & Form 143 (Tax Collected at Source (TCS)).
Eligibility Criteria
Who Needs to File a TDS Return?
The TDS return is generally filed by any individual or company when it deducts tax at source under any of the applicable provisions. You need to file TDS returns under the following conditions:
Employers
Under Section 192, if any employer of an entity is deducting TDS on employee salaries, required to file the TDS Return.
Businesses and Firms
As per Sections 194C and 194J, anyone deducting tax on fees for contractors, professionals, or consultants above the prescribed threshold.
Anyone Paying Rent
For Section 194-I, TDS is triggered only if the rent exceeds ₹50,000 per month.
Buyers of Immovable Property
Under Section 194-IA, tax must be deducted when the total sale consideration of the property is valued at ₹50 lakh or more.
Businesses Paying Commission or Brokerage
Under Section 194-H, TDS is triggered when any business or individual makes commission or brokerage payment in Excess of Rs. 20000 in a Single financial year to a resident agent or broker.
Individuals and HUFs Subject to Tax Audit
File by individuals or HUFs (Hindu Undivided Family) when subject to mandatory tax audit under Section 44AB.
Having a valid and active TAN (Tax Deduction and Collection Account Number)is crucial to file any TDS return. If you don't have one yet, that's the first step, not the return itself.
Types of TDS
Types of TDS Return Forms
Which TDS return form you are required to file, its totally depends on who is paying and for what. One of the most common filing errors is using the wrong form. These are the common TDS return forms:
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Due Dates
TDS Return Due Dates
Quarterly TDS return due dates are fixed by the Income Tax Department. Even a single-day delay triggers a hefty penalty. The TDS Return due date is as follows:
Quarterly TDS Payment Due Dates
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Monthly TDS Payment Due Dates
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Depositing the deducted tax into the government treasury is a primary formality before filing the quarterly TDS return. Missing the monthly TDS payment due dates attracts the 1.5 interest per month.
For example, if you deducted the tax in April, then the monthly TDS payment file is due on May 7 of the following year.
Documents Required
What Documents Are Required for TDS Return Filing?
Identity, tax deposit, and payment records are major documents required during TDS return filing online. Accurate documentation is crucial to avoid rejection on the Income Tax e-Filing Portal. Must have these documents and information ready before starting the process:
- Deductor TAN (Mandatory): A 10-digit Tax Deduction Account Number (TAN) is required to log in to the portal and file the TDS return.
- Deductor & Deductees PAN: Not only deductor, but deductees PAN is also required during filing. Not having the valid PAN of the deductee results in a 20% penalty.
- Tax Deposit Proofs: Government challans to verify that the tax was actually submitted by the deductor on the portal. The deposit must include BSR Code, CIN (Challan Identification Number), deposit date & total amount deposited.
- Salary Data (For Employee Return): For final quarter reporting, month-wise salary breakdown, employees' tax regime selection, and declared tax-saving investment proof.
- Invoices & Bills (For Non-salary Return): Total invoice amounts, payment credit date, and the applicable TDS section.
- DSC (Digital Signature Certificate): Mandatory for LLPs, entities, and companies under tax audit. It is used to digitally sign and upload the return file.
- Validated File (.fvu): The final output file processed through the File Validation Utility (FVU) and Form 27A, a physical control chart summary generated alongside the FVU file.
Process
Step-by-Step TDS Return Filing Process
Follow this step-by-step guide to easily file the TDS return on the official Income Tax e-filing portal. Go through the below-mentioned steps:
Step 1: Prepare the Supporting Documents
Before starting the TDS return filing process, it is crucial to ensure that you have all valid documents and information, especially a 10-digit TAN. The other major documents include deductees’ PAN, BSR code, data, and Challan Identification Number (CIN). These documents are required for every tax deposit made during the quarter.
Step 2: Download RPU and FVU
You have to first download the latest Java-based Return Preparation Utility (RPU) and the File Validation Utility (FVU) to file the TDS return on the portal. To download RPU and FVU, use the Protean TIN website.
Step 3: Mention Data & Prepare Statement
In the RPU, you need to select the right form (e.g, Form 138 for employees' salary payments, and Form 140 for all non-salary payments to residents). Under the RPU tool, you are required to file the three major sections: form page, challan page, and annexure page.
Step 4: Validate the File Using FVU
Upon successful data entry, use the FVU tool to check for formatting errors or invalid PANs. If any discrepancy occurs, the tool raises an error remark. In the RPU, fix the errors and run to reformat the structure. Once error correct, it creates an encrypted .fvu file, which you will upload.
Step 5: Log in to Portal & Validate File
Visit “incometax.gov.in” and log in to the portal. To create the user ID, the deductor is required to use its TAN. Ensure you use only the TAN, not the personal or company’s PAN. Process the TDS upload section and choose the required form, financial year & quarter. On the portal, upload the ZIP file containing the .fvu file.
Step 6: E-verify & Save Acknowledgement
You are required to verify the uploaded file by using a Digital Signature Certificate (DSC), an Electronic Verification Code (EVC), or an Aadhaar OTP. The Aadhaar must be linked to the authorized person’s contact number. Upon successful verification, the portal will generate a 15-digit acknowledgement number, which you can use to track processing status.
Claim Credit
What Happens After Filing TDS Certificates?
Filing the return isn't the final step for your deductees; they need proof of the tax deducted on their behalf to claim credit on their own income tax returns. As the deductor, you're responsible for issuing:
✅ Form 16 - The deductor must issue this to salaried employees. It is issued annually by 15 June following the financial year.
✅ Form 16A - It is applicable for non-salary deductions (contractors, professionals, rent, etc.). The form must be issued by the deductor within 15 days of the due date for filing that quarter's TDS return.
You may file the return correctly, but skipping this crucial step can raise challenges for the deductees. Without these certificates, the deductees cannot claim their credits.
Penalties & Late Filing
What Are Penalties & Late Fees for Missing the Deadline?
Under the Income Tax Act, individuals or entities are charged late fees, potential penalties, and statutory interest for missing the due deadline for filing Tax Deducted at Source (TDS) returns:
Late filing fee - Section 234E
If an entity or individual files the TDS return after its original due date, then it is charged with a potential penalty of ₹200 per day of delay. The penalty applies until the return is filed. Further, the whole charge deduction process is automatic and starts applying from the day after the due date.
Penalty for non-filing - Section 271H
If the return is filed even after one year from the due date, the penalty increases to ₹10,000 to ₹ 1,00,000 or more. This penalty is separate from the late fee under Section 234E. This charge is imposed by the Assessing Officer for non-filing or incorrect information.
Interest on Late Deposit- Section 201(1A)
Failure to deposit the collected tax to the government; then you will result in interest between 1% and 1.5% (or part of a month). The interest penalty starts from the day the tax is deducted and continues until the date you actually pay it.
Why Choose JustStart?
How JustStart Helps With TDS Return Filing?
With milestone experience, JustStart guides businesses in India for TDS return filing online and helps to manage compliance for smooth filing. By choosing the right expert, you can easily maintain compliance with complex tax regulations for filing TDS returns in India. These are the major reasons why you should choose JustStart for TDS return filing:
Trusted by Thousands of Clients
So far, JustStart has served over 10,000+ businesses with trademark filing, TDS return filing, company registration online, and other MCA formalities.
Expert Team Guide to File Forms
At JustStart, you will be guided by our professional expert team handles TAN registration, quarterly TDS return filing across Form 138, Form 140, & Form 144, and correction statements end-to-end.
Verify PAN Online
For the TDS return filing, PAN is a crucial and mandatory document. Our compliance team verifies the employee, vendor, and customer PAN online so that you can avoid errors during filing.
Track Due Dates
The professionals at JustStart track the due dates so that you can avoid possible penalties and focus on business growth.
Provide End-to-End Support
At JustStart, the expert team ensures that you meet all TDS compliance formalities and flags anything that needs your input before it becomes a penalty.
Locations
TDS Return Filing in Other States and Cities
FAQs
LET'S CLEAR ALL THE DOUBTS!
No, TDS return filing is not generally mandatory if an entity or individual made no TDS deductions during the quarter, even having a valid TAN. Instead of filing a full TDS return online, you can file a NIL return as a precaution. It is recommended to keep the declaration records updated to show when the tax department raises queries about non-filing.
TDS payment refers to depositing the deducted tax into the government treasury via challan. It is paid by the deductor on a monthly basis. Whereas, the TDS return filing is a quarterly statement filed by the deductor to report those deductions and deposits to the Income Tax Department. Through it, the deductees further get access to claim credit for the tax withheld.
Yes, individuals and entities can file the TDS return without appointing a CA by using the RPU and the Income Tax e-filing portal. However, it is highly recommended for businesses to appoint a CA who helps to avoid errors in section codes, challan matching, or missed deadlines, which often lead to hefty fine penalties plus interest (1% to 1.5%).
If an entity files the wrong TDS return form means it reported the deductions under the wrong category. Filing the wrong form raises challenges for the deductees, and the entity further receives notices from the Income Tax Department. To correct this issue, the entity first needs to submit a statement to fix the form type and also needs to re-mention the correct details.
To check the TDS return online, visit the TRACES portal and check the status by using your TAN. Another option is that you can use the acknowledgement number and Provisional Receipt Number (PRN) to verify, which are generated at the time of filing.
Yes, the Tax Deducted at Source (TDS) due date can be extended by the government through an official notice, usually in response to portal issues or broader compliance relief measures. The notice is issued by the Central Board of Direct Taxes (CBDT) on the official portal. To check the exact due date for filing, visit the incometax.gov portal.
Under Section 234E of the Income Tax Act, the penalty for late filing is ₹200 per day. It starts after the due date and continues until it is filed. However, if delayed extend to one year, or you submit wrong information, then the authorities has rights to impose a fine from ₹10,000 to 1,00,000 under Section 271H.
The cost for the standard TDS return filing depends on the number of transaction entities, organization size, and which type of TDS form is required to file. However, the cost in India for the standard TDS return filing ranges between ₹2,000 and ₹6,000 per quarterly filing.
Yes, the TDS return is 100% refundable. But it is refundable when the total tax liability for the relevant financial year is zero or less than the total TDS amount deducted.
Yes, the Permanent Account Number (PAN) is mandatory for deductees during TDS return filing. Missing a valid PAN during filing triggers a higher TDS rate of 20% or the applicable rate under Section 206AA.
