CORPORATE MITRAS TDS COMPLIANCE
TDS return filing.
Payment support, too.
Keep your deductions, challans and statements in order. Get online assistance with TDS payment preparation, quarterly filing and corrections.
Salary · Business payments · Specified transactions
TDS AT A GLANCE
What is TDS return filing?
Tax Deducted at Source (TDS) is tax withheld from specified payments and remitted to the Central Government. TDS return filing reports the applicable deduction and payment details. Corporate Mitras helps you organise the records needed for these separate compliance tasks.
SUPPORT THAT FITS YOUR RECORDS
From challan to statement.
Tell us your payment category and filing period. Start with a clear scope and a service quote.
TDS payment assistance
Review deduction records and prepare the information needed for the applicable government payment workflow.
TDS return filing
Organise deductee entries and challan details for the relevant salary or non-salary statement.
Corrections & reconciliation
Discuss PAN, challan or amount differences and the records needed for a correction review.
PLAN YOUR COMPLIANCE
TDS payment & return filing due dates.
Payment and statement deadlines are different. These are usual timelines, subject to applicable rules and notified extensions.
Ordinary monthly deposits
Non-government deductions: generally by the 7th of the following month. Special categories have separate rules.
March deductions
For ordinary non-government deductions in March, the usual deposit deadline is 30 April.
Quarterly statements
Usual regular statement deadlines: 31 July, 31 October, 31 January and 31 May, respectively.
References: payment guidance and quarterly statement schedule. Government deductors and challan-cum-statements require a separate check.
CHOOSE FOR THE CORRECT PERIOD
Which TDS return form do you need?
Recognise the familiar legacy form and its counterpart under the Income-tax Act, 2025.
| Payment category | Legacy form | 2025 Act counterpart |
|---|---|---|
| Salary TDS | 24Q | Form 138 |
| Non-salary payments to residents | 26Q | Form 140 |
| Non-salary payments to non-residents | 27Q | Form 144 |
| Specified property, rent and other transactions | 26QB / 26QC / 26QD / 26QE | Form 141 |
The governing law depends on the applicable credit or payment event and reporting period. Uploading an older statement today does not automatically make it a new-Act statement. Read the official transition FAQs.
COME PREPARED
Your TDS filing checklist.
A complete payment register makes preparation easier. The final checklist depends on your transaction and filing period.
- Deductor PAN and TAN, where applicable
- Deductee PAN and identifying details
- Salary, vendor or other payment records
- Deduction amounts, dates and TDS challan receipts
- Earlier acknowledgements and processing records for corrections
HOW TO GET STARTED
Share your requirement
Open the Zoho enquiry link or speak with sales on WhatsApp.
Confirm your filing scope
Discuss the period, transaction category, documents and quote.
Review the prepared details
Resolve record differences before payment or statement submission.
Retain your records
Keep government payment receipts and statement acknowledgements.
ANSWERS BEFORE YOU START
TDS payment & return filing FAQs.
Clear answers on deadlines, forms, records and the transition to the current reporting framework.
What is TDS payment, and how is it different from TDS return filing?
TDS payment deposits deducted tax with the Central Government. A TDS return or statement reports the deductions, deductee details and related payments. Depositing tax does not, by itself, complete the applicable statement-filing requirement.
Source: Income Tax DepartmentWhen should a business deposit TDS?
For ordinary non-government deductions, the usual deadline is the 7th of the following month. March deductions are generally payable by 30 April. Government deductors and specified challan-cum-statement transactions follow different rules. Check the applicable category and any notified extension.
Source: Income Tax DepartmentWhat are the usual quarterly TDS return filing due dates?
For regular quarterly statements, the usual deadlines are 31 July for April–June, 31 October for July–September, 31 January for October–December and 31 May for January–March. These dates are subject to government extensions. Special transaction statements have separate timelines.
Source: Income Tax DepartmentWhich TDS form applies to salary payments?
Form 24Q is the legacy salary TDS statement. Form 138 is its counterpart under the Income-tax Act, 2025. Select the form for the applicable period and law; do not choose only by the date you upload the statement.
Source: Income Tax DepartmentWhich form applies to non-salary payments to residents?
Form 26Q is the legacy statement for non-salary payments to residents. Form 140 is the corresponding form under the Income-tax Act, 2025. Confirm the applicable reporting period and payment category.
Source: Income Tax DepartmentWhich TDS return covers non-salary payments to non-residents?
Form 27Q is the legacy statement for non-salary payments to non-residents. Form 144 is its counterpart under the Income-tax Act, 2025. The appropriate withholding treatment depends on the transaction and applicable law.
Source: Income Tax DepartmentWhat changes for property, rent and other specified TDS transactions after April 2026?
Legacy Forms 26QB, 26QC, 26QD and 26QE cover specified challan-cum-TDS transactions. For corresponding transactions governed by the Income-tax Act, 2025, the common Form 141 applies. Confirm the transaction category and governing period before filing.
Source: Income Tax DepartmentHow do I determine whether old or new TDS rules apply?
The government transition guidance uses the earlier credit or payment event to determine the governing Act: on or before 31 March 2026 for the 1961 Act, and on or after 1 April 2026 for the 2025 Act. Apply the specific provision relevant to your payment category.
Source: Income Tax DepartmentHow can I make a TDS payment online?
Use the Income Tax Department’s e-Pay Tax service and the applicable PAN or TAN payment workflow. Select the correct law, period and payment category, check the details and retain the payment receipt. Corporate Mitras can assist with preparation; the official tax payment is separate from an enquiry.
Source: Income Tax DepartmentWhat documents should I prepare for TDS return filing?
Prepare deductor PAN and TAN where applicable, deductee PAN details, salary or payment records, deduction details and TDS challan receipts. For corrections, include the original acknowledgement and relevant processing records. The final checklist depends on your transaction and filing scope.
Can a TDS statement for an older period be corrected after April 2026?
Yes. Official guidance allows correction statements for periods governed by the old Act after the transition. Use the applicable legacy reporting framework and check the permitted correction window for the original period.
Source: Income Tax DepartmentWhat happens if TDS is deducted or deposited late?
Government guidance specifies interest of 1% per month or part thereof for failure to deduct, and 1.5% per month or part thereof for failure to deposit after deduction. The calculation periods differ. Late statement filing can involve additional consequences; request a period-specific review.
Source: Income Tax DepartmentHow much does TDS payment or return filing assistance cost?
Request a quote from Corporate Mitras. Fees depend on the reporting period, transaction count, payment category, reconciliation and any corrections or pending statements. Confirm the scope, professional fee and applicable taxes before proceeding.
LET’S ORGANISE THE NEXT STEP
Need help with your TDS filing?
Share the period and payment category with Corporate Mitras to request a service quote.
Content references
Government guidance reviewed on . Recheck current notifications and the applicable reporting period before acting.
TDS overview · Tax payments · TDS compliance FAQs · Current form guidance