✦
Wrong PAN of a deductee
The credit goes to the wrong person and you may face TDS at the higher no-PAN rate.
Income Tax
TDS return filing service
Every deductor files a TDS return each quarter: Form 138 for salary and Form 140 for other payments (24Q and 26Q before April 2026), plus Form 144 for payments to non-residents and Form 143 for TCS. We match your challans and deductee PANs, prepare the return, have a CA check it, file it before the due date and download the certificates for you.
Forms 138, 140, 141, 143, 144Checked by a CA before filingFree consultation
Overview
What is TDS return filing?
A TDS return is a quarterly statement of the tax you deducted at source, the payments it was deducted from and the challans you used to pay it. It is filed under your TAN, and it is what moves the TDS credit to each deductee's Form 26AS. Our TDS return guide explains the forms and dates in detail.
Who it's for
Who needs TDS return filing?
- Employers deducting TDS on salary: Form 138 (was 24Q).
- Businesses paying rent, contractors, professionals or commission: Form 140 (was 26Q).
- Businesses paying non-residents: Form 144 (was 27Q).
- Sellers who collect TCS: Form 143 (was 27EQ).
- Anyone with a TAN who deducted TDS in the quarter.
- An individual or HUF paying rent above ₹50,000 a month, or buying property, without a TAN: no quarterly return, but Form 141 (was 26QC or 26QB) for each payment. We file that too; the rules are in TDS on rent.
Forms
Types of TDS returns
Return
Was
For
Form 138
24Q
TDS on salary
Form 140
26Q
TDS on other payments to residents
Form 144
27Q
TDS on payments to non-residents
Form 143
27EQ
TCS
Form 141
26QC, 26QB
TDS on rent or property paid by an individual or HUF without a TAN (one per payment)
Documents required
Documents we need
- ✓TAN and PAN of the deductor
- ✓Deductee details: name, PAN, amount, date and section of each payment
- ✓Challan details: BSR code, date, serial number and amount
- ✓Your e-filing portal login details
How it works
How we file
01
Compile
We collect the quarter's payments and challans and check each PAN.
02
Prepare, check and validate
We prepare the return, a chartered accountant checks it, and we validate it with the FVU, fixing any error.
03
File and follow up
We upload the return, check that it is accepted, and download Form 130 or Form 131 for your deductees.
Deadlines
TDS return due dates
Quarter
Due date
April to June
31 July
July to September
31 October
October to December
31 January
January to March
31 May
TDS itself is paid by the 7th of the next month (March: 30 April).
Don't miss it
TDS late fees and penalties
Late filing fee
₹200 / day
Until you file, up to the TDS amount (section 427 of the 2025 Act; 234E before).
Interest on late payment
1.5% / month
A month or part of a month from deduction to payment; 1% a month if not deducted (section 398(3); 201(1A) before).
Penalty
₹10,000 to ₹1,00,000
For not filing or wrong details (section 461; 271H before). No penalty if everything is paid and the return is filed within one month of the due date.
Pricing
TDS return filing fees
Our fee depends on the number of forms you file and the number of deductees each quarter. Tell us in a free consultation and we will tell you the fee before you pay. The government charges nothing for uploading on the e-filing portal; a TIN Facilitation Centre charges from ₹50 (before GST) per return.
Avoid these
Mistakes to avoid
✦
Challan details that do not match the bank's record
The return shows a short payment default.
✦
Using the old form for a new quarter
Quarters from April 2026 go on Forms 138 and 140.
Why us
Why choose FilingSetu?
Checked by a CA before filing
A chartered accountant checks every TDS return before we file it.
A named manager
One person for your TDS returns, every quarter.
A free consultation
Talk to us before you decide.
Corrections when needed
If a filed return needs fixing, we can file the correction return.
FAQ
TDS Return Filing, answered.
Do I need a TAN to file TDS returns?
Yes. Quarterly TDS returns are filed under your TAN. If you do not have one, apply for it before you deduct.
What if I made an error in a filed return?
File a correction return within two years from the end of the tax year in which the return was due. We can do it for you through our correction service.
Can I file a TDS return myself?
Yes. The department's utilities are free. You need correct PAN and challan details and the right form.
How much does a CA charge for TDS filing?
It depends on the number of forms and deductees. We do not publish a fixed fee for this service; we tell you the fee in a free consultation before you pay.
What is the due date for TDS return filing?
31 July, 31 October, 31 January and 31 May, for the quarters ending June, September, December and March.
How much penalty for a late TDS return?
₹200 a day as a late fee, up to the TDS amount, plus a possible penalty of ₹10,000 to ₹1,00,000.
Which form do I use from April 2026?
Form 138 for salary and Form 140 for other payments to residents.
Which TDS forms do you file?
Forms 138 and 140 (was 24Q and 26Q), Form 144 for payments to non-residents (was 27Q), Form 143 for TCS (was 27EQ), and Form 141 for an individual or HUF paying rent or buying property without a TAN (was 26QC and 26QB).
Is TDS 100% refundable?
TDS is tax paid on the deductee's behalf. The deductee claims it in their income tax return; if it is more than their tax, the excess is refunded. See our refund guide.
Need help with your TDS returns?
Talk to us about your quarterly filing: free, no obligation.