TDS return filing means sending a quarterly statement that lists every deduction and every challan: you prepare it in the free return preparation utility (RPU), check it with the file validation utility (FVU), then upload the validated file with your TAN on the e-filing portal. For FY 2025-26 the forms are 24Q, 26Q, 27Q and 27EQ; for tax year 2026-27 they are Forms 138, 140, 144 and 143.
The statement is what gives the payee credit in Form 26AS. If it is late or wrong, their credit is missing and you face fees. The quarter-wise deadlines are listed under TDS due dates, and the reasons tax is cut at all are in what TDS is.
Quick facts
Frequency
QuarterlyFiled with
TAN login on the e-filing portalSalary
Form 24Q (FY 2025-26); Form 138 (tax year 2026-27)Other resident payments
Form 26Q; Form 140Non-resident payments
Form 27Q; Form 144TCS
Form 27EQ; Form 143Signing
Digital signature or EVC
TDS return filing: which form to use
| What it reports | FY 2025-26 form | Tax year 2026-27 form |
|---|---|---|
| TDS on salary | 24Q | 138 |
| TDS on other payments to residents (contractors, rent, fees, interest) | 26Q | 140 |
| TDS on payments to non-residents | 27Q | 144 |
| TCS collected by sellers | 27EQ | 143 |
So a 24Q TDS return means the employer's salary statement, a 26Q return covers resident vendors and lenders, and a 27Q return covers foreign payees. Form 27EQ is for tax collected, not deducted. Pick the form by the quarter's dates: a quarter of FY 2025-26 always uses the old form, even if you file it late.
What you need before you start
- TAN, and the PAN of the deductor.
- Every challan paid for the quarter: BSR code, date, challan serial number and amount, split into tax, interest and fee.
- For each payee: PAN, name, section code, date of payment or credit, amount paid and TDS deducted.
- For lower or nil deduction: the certificate number, or the declaration number for Form 121 cases.
- For the last salary quarter: each employee's full year salary details and deductions.
- A digital signature, or EVC through the person responsible.
Worked example: preparing a 26Q for one quarter
A small design studio, October to December of FY 2025-26.
Rent for the office: ₹80,000 a month, TDS 10% under 194I = ₹8,000 each month.
Audit fee of ₹1,20,000 booked in October, TDS 10% under 194J = ₹12,000.
A carpenter's bills reach ₹1,08,000 in November, TDS 1% under 194C = ₹1,080.
Challans: October ₹20,000 (rent plus audit fee), November ₹9,080 (rent plus carpenter), December ₹8,000 (rent).
Total TDS in the statement: ₹37,080. Each payee row must point to the challan that paid it, and the challan totals must match the rows. The Form 26Q is due by 31 January.
How to file TDS return online: step by step
- Download the TDS RPU utility, then enter the quarter's data in it, or export it from your accounting software in the same format.
- Run the file validation utility on it. Fix every error it lists and re-run until it creates the .fvu file.
- Open the e-filing portal and enter the TAN as your login ID, with your password.
- Under e-File, go to Income Tax Forms and click File Income Tax Forms, and choose the form, for example Form 26Q or Form 140.
- Select the financial year or tax year, the quarter and upload type Regular.
- Attach the zipped .fvu file and sign with a digital signature, or verify by EVC.
- Submit and note the token number. Use it for any later correction and for TRACES downloads.
Deductors without a working login can still file through an authorised TIN facilitation centre, which charges a fee.
After filing: processing, certificates and corrections
The statement is processed by the TDS centre and the result shows on TRACES. If it lists a short payment, a PAN error or a fee, it raises a demand. Download the justification report to see why. To fix it, download the consolidated file from TRACES, make the change in the utility as a correction, and upload it with upload type Correction. Once a statement is processed, issue Form 16A no later than 15 days after the return due date, and Form 16 to employees by 15 June for FY 2025-26. Our TRACES guide covers the downloads.
Mistakes that cause TDS return defaults
| Error | Fix |
|---|---|
| Payee PAN typed wrong | Correct it through TRACES or a correction statement so the payee gets credit |
| Challan tagged to the wrong quarter or section | Re-tag in a correction; the challan amount must cover its rows |
| Nil TDS rows left out for Form 121 or certificate cases | Report them with the right reason code |
| Using 26Q for a quarter of tax year 2026-27 | File Form 140 for payments from 1 April 2026 |
| Filing late without paying the fee | Pay the ₹200 a day fee under 234E through the challan and include it in the statement |
What you read here is a general how-to for Indian TDS statements, not professional advice. Screens, forms and rules keep changing, so check the portal itself or a chartered accountant before you file.
Sources we checked
- Income-tax Act, 1961, section 200(3)
- Income-tax Rules, 1962, rule 31A
- Income-tax Rules, 2026
- Income-tax Act, 1961, section 234E
- E-filing portal user manual for TDS statements
Frequently asked questions
What is a TDS return, and what do 24Q and 27EQ mean?
It is a quarterly statement a deductor files with the department listing who was paid, how much tax was deducted and which challan paid it. It is how payees get TDS credit. The 24Q TDS return meaning is the salary statement, and the 27EQ TDS return meaning is the TCS statement filed by sellers.
How to file a TDS return online?
Prepare the statement in the return utility, validate it into an .fvu file, then send it through the e-filing portal using the File Income Tax Forms option under e-File and Income Tax Forms, with your TAN login and a digital signature or EVC.
What is the meaning of the 26Q TDS return?
Form 26Q is the quarterly return for TDS on payments to residents other than salary, such as contractor bills, rent, professional fees and interest. From tax year 2026-27 it is Form 140.
What is the TDS correction time limit?
Under the 1961 Act the window is six years after the end of the year in which the original statement fell due, which covers FY 2025-26 statements. Check the new rules for tax year 2026-27 statements.
Do I need software for TDS return filing?
No paid software is required. The free preparation and validation utilities are enough, though accounting software can produce the same file.