For every business deducting tax at source and staying with updated in the TDS quarterly returns due date is essential to maintain compliance in the company, to avoid the interest charges, and ensuring the timely issuance of Form 16 or Form 16A. If you’re the entrepreneur, startups, or SME adhering to these deadlines to keep your financial records to clean and the tax authorities were satisfied.
We will explain that, what a TDS quarterly return is, in that the due dates for all the quarters and the penalties for late filing, required forms, in that how to file online and why professional help from pathfinder payroll solutions can simplify the entire process for you. To Understanding that TDS quarterly returns due date isn’t just about the compliance—it’s about protecting your business from the unnecessary legal and in the financial burdens.
What is a TDS Quarterly Return?
TDS Quarterly Filing is the process by which individuals or entities that deduct tax at source (TDS) are required to submit detailed statements to the Income Tax Department every quarter. These filings include information about the amount of tax deducted, the PAN details of the dedicatees, the type of payment made (such as salary, rent, interest, etc.) and when the tax was deposited to the government. The purpose of quarterly TDS filing is to ensure accurate and timely reporting of tax collections and compliance with the Income Tax Act. Different forms are used for different types of payments, such as Form 24Q for salaries and Form 26Q for non-salary payments. TDS returns Filing must be filed on or before the due dates for each quarter—In July 31, October 31, January 31, and May 31 respectively. IF you Fail to file the TDS, it will lead to the penalties and interest
TDS Quarterly Returns Dates for FY 2025-26
In tax laws, we must file the TDS returns for every financial quarter, the TDS quarterly returns due dates for the financial year 2025–26 is
Q1 – Due by 31st July 2025
Q2 – Due by 31st October 2025
Q3 – In Due by 31st January 2026
Q4- Due by 31st May 2026
Documents Required for TDS Return filing:
Valid TAN
Should be register in E – Filing
DSC also should register for E – Filing
Necessary bank account
TDS Statement, File Validation statement, Return preparation statement
Pan number should be linked with Aadhar to upload TDS using EVC
Details Required to file the TDS Returns:
Pan card details of the deductor(employer) and deductee(employee)
Amount of tax paid to the government
Preparation of TDS Challan Information
Date of payment (Transaction details)
Amount (TDS) is deducted (In Salaried date of employee)
Rate at which the TDS is deducted (vendor TDS)
TDS Certificates:
| FORM | Certificate of | Frequency | Due date |
| Form 16 | TDS – Salary | Yearly | 31st MAY |
| Form 16 A | TDS – Vendor | Quarterly | 15 days from due date of filing return |
| Form 16 B | TDS – property | Event Based | 15 days from due date of filing return |
| Form 16 C | TDS – Rent | Event based | 15 days from due date of filing return |
Forms Related to TDS return Filing:
FORMS DESCRIPTION
Form 24Q Quarterly statement of deduction of tax at the time of paying salary to Employees
(FILLED by Employer for TDS Deduction)
Annexure 1 – Submitted by diductor all four Quarters in financial year
Annexure 2 – Not required to submitted in first three quarters submit 4th
Form 26Q Quarterly statement of deduction of tax on payments other than the salary
Compulsory to furnish pan by the deductor – Non government
“PANNOTREQD” should mention – government
STEPS:
TDS RETURN FILING PROCESS
- Step 1: visiting the official website of e – filing portal
- Step 2: click ‘Login Here’ option.
- Step 3: Entering PAN or user ID, password and captcha code.
- Step 4: Click ‘Login’ option.
- Step 5: In TDS, click ‘Upload TDS’ option.
- Step 6: taxpayer is selected and fill the relevant details in name, financial year, FVU version, upload type and select which quarter
- Step 7: click ‘Validate’ option for verification in statement details
- Step 8: upload TDS statement by using DSC.
- Step 9: After uploading TDS, upload the ZIP file of TDS statement.
- Step 10: Attach the signature File
- Step 11: At last, click ‘Upload’.
Penalty For Late Filing of TDS Return:
| Penalty Type | Description | Amount |
| TDS Return late Filing fees | Fee – per day | 200 |
| Interest on Late payment | Interest on late payment – TDS | 1.5% per month |
| Penalty for Non – deduction or Non payment | Penalty failure top deducts or deposit TDS | Up to the amount of TDS required |
IF the Persons Fails to File the TDS within 1 Year – due date of return filing (10,000 – 1,00,000)
In case of filing incorrect return (in correct information) penalty will 10,000 – 1,00,000
NEW TAX REGIME (2025):
| INCOME TAX SLABS | INCOME TAX RATES |
| UP to 4 Lakh | NIL |
| 4 lakh – 8 Lakh | 5% |
| 8 lakh – 12 Lakh | 10% |
| 12 lakh – 16 Lakh | 15% |
| 16 lakh – 20 Lakh | 20% |
| 20 lakh – 24 Lakh | 25% |
| Above 24 Lakh | 30% |
TDS Rate Chart for Vendors:
TDS RATE CHART FY: 2025-26 (AY: 2026-27)
| 192 | Salaries | – | Slab Rate | Slab Rate |
| 192 A | Premature withdrawal from EPF | 50,000 | 10 | – |
| 193 | Interest on Securities | 10,000 | 10 | 10 |
| 194 | Dividends | 10,000 | 10 | 10 |
| 194A | Interest (Banks) | 50,000 | 10 | 10 |
| 194A | Interest – Senior Citizen (Banks) | 1 Lakh | 10 | 10 |
| 194A | Interest (Others) | 10,000 | 10 | 10 |
| 194B | Winning from Lotteries | 10,000 | 30 | 30 |
| 194BA | Winnings from online games | – | 30 | 30 |
| 194BB | Winning from Horse Race | 10,000 | 30 | 30 |
| 194c | Contractor – Single Transaction | 30,000 | 1 | 2 |
| 194C | Contractor – During the F.Y. | 1 Lakh | 1 | 2 |
| 194C | Transporter (44AE) declaration with PAN | – | – | – |
| 194D | Insurance Commission (15G-15H allowed) | 20,000 | 2 | 10 |
| 194DA | Payment received – Life insurance Policy | 1 Lakh | 2 | 2 |
| 194 EE | Payment received – National Savings Scheme (NSS) | 2,500 | 10 | 10 |
| 194F | Repurchase Units by MFs | – | – | – |
| 194G | Commission – Lottery | 20,000 | 2 | 2 |
| 194H | Commission / Brokerage | 20,000 | 2 | 2 |
| 194I(a) | Rent for Plant & Machinery | 50,000 per month | 2 | 2 |
| 194I(b) | Rent of Land Building & Furniture | 50,000 per month | 10 | 10 |
| 194IA | Transfer of certain immovable property other than agricultural land | 50 Lakh | 1 | 1 |
| 194IB | Rent payment by individual / HUF not covered u/s 194I | 50,000 per month | 2 | 2 |
| 194j(a) | Fees – Technical Services, Call Centre, Royalty, Distribution / Exhibition of Cinematography Films, etc. | 50,000 | 2 | 2 |
| 194 j (b) | Fees – All other Professional Services | 50,000 | 10 | 10 |
| 194k | Payment of dividend by mutual Funds | 10,000 | 10 | 10 |
| 194LA | Compensation on transfer of certain immovable property other than agricultural land | 5 Lakh | 10 | 10 |
| 194LB | Income by way of interest from infrastructure debt fund (non-resident) | – | 5 | 5 |
| 194LBA | Certain income from units of a business trust (applicable from 01.10.2014) | – | 10 | 10 |
TDS Returns Correction Statement:
IF the deductor submit the TDS correction Statement is incomplete or inaccurate
Mistake could be Incorrect TAN, Challan details, Pan of Deductee
Submit – one statement in single Form – particular TAN of every quarter
Benefits -TDS PAYMENT:
Detecting TDS at source to prevents tax evasion
Tax collection is done on time
Large number of people come under TAX NET
Collection of TDS – revenue for the government
Why Choose Pathfinder Payroll Solutions?
Choosing Pathfinder payroll solutions for TDS returns filing will ensures expert handling, accuracies, and efficiency with experience and updated knowledge of regulations. They will streamline the filing process, minimizing errors, manage documentation and offers ongoing support and reducing the compliance risks.
Final Thought:
Timely and accurate TDS return filing that will ensures the compliances with the tax regulations to avoiding the penalties and gives seamless tax credits for Deductee which is integral part of tax administration system to promote transparent in tax collection. Filing TDS returns is mandatory and which comes under Income Tax Act of India. It will ensures that the taxes deducted at source are properly credited to government It is important to file TDS returns on time to avoid the penalties and the interest
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