Overview
What TDS return filing involves
When your business deducts tax at source (TDS) from salary, rent, professional fees, contract payments or similar payments, it deposits that tax with the government. Every quarter it then files a TDS return, a statement that shows each payee, the amount paid and the tax deducted.
The TDS return is how your payees get credit for the tax. If it is late or wrong, the credit does not reach their tax records, and your business faces late fees and penalties.
Which return
Which TDS return you file
| Payments covered | From 1 April 2026 | Periods up to 31 March 2026 |
|---|---|---|
| Salary paid to employees | Form 138 | Form 24Q |
| Other payments to residents, such as rent, professional fees, contracts and commission | Form 140 | Form 26Q |
| Payments to non-residents | A separate quarterly statement for non-resident payments | Form 27Q |
One TAN can file more than one type of return in the same quarter. We check which ones apply to your payments.
Due dates
Quarterly TDS return due dates
For returns under the Income-tax Act, 2025. The government can extend a date by notification.
| Quarter | Return due by |
|---|---|
| April to June | 31 July |
| July to September | 31 October |
| October to December | 31 January |
| January to March | 31 May |
Late return
A late fee builds up for each day the return is late.
Return not filed or wrong
A penalty can apply on top of the late fee.
Tax deposited late
Interest applies on tax deducted but not deposited on time.
Payee credit missing
Employees and vendors do not see the tax in their records until the return is correct.
Salary
Form 130 for employees
The salary TDS certificate that replaced Form 16. It is issued once a year, after the last quarter's return, by 15 June.
Other payments
Form 131 for vendors
The certificate for non-salary TDS that replaced Form 16A. It is issued every quarter, after that quarter's return is filed.
Both certificates are generated from the department's TDS portal after the return is processed.
Corrections
Correcting a filed TDS return
A filed TDS return cannot be edited. Mistakes such as a wrong PAN, a wrong amount or a missing challan are fixed by filing a correction statement for that quarter, within the time the law allows.
We download the processed statement, find the errors flagged by the department, fix them and file the correction. Once it is processed, updated certificates can be issued.
TAN
TAN: the number behind every TDS return
A Tax Deduction and Collection Account Number (TAN) is a 10-character number that every business deducting TDS must have. It is quoted on each TDS payment, return and certificate.
Documents
Documents for TDS return filing
- TAN and the login for your TDS records
- PAN of every payee
- Details of each payment and the TDS deducted
- Challan details of the TDS deposited
- Salary details and employees' declarations, for salary returns
- The digital signature (DSC) of the person responsible, where needed
Our service
What our TDS service covers
- Preparing and filing quarterly TDS returns
- Correction statements for filed returns
- Generating TDS certificates for your payees
Process
How TDS return filing works with Complianto
- 01
Fill the form
Tell us your TAN, your payments and the quarters you need filed.
- 02
Share the data
Send payment and challan details. We check PANs and challans before we prepare anything.
- 03
Return prepared
We prepare the return and share a summary for you to confirm.
- 04
Return filed
We file it on the portal and share the acknowledgement.
- 05
Certificates issued
Once processed, we generate the TDS certificates for your payees.
Who must file a TDS return?
Any person or business that deducts tax at source and holds a TAN files a TDS return for each quarter in which it deducted tax.
How often is a TDS return filed?
Every quarter. Returns are due by 31 July, 31 October, 31 January and 31 May for the four quarters.
What replaced Forms 24Q and 26Q?
From 1 April 2026, salary TDS is reported in Form 138 and other TDS on payments to residents in Form 140. Periods before that stay on the old forms.
What happens if a TDS return is filed late?
A late fee applies for each day of delay, and a penalty can apply if the return is not filed or is wrong. Your payees also miss their tax credit until it is filed.
Can a filed TDS return be corrected?
Yes. You file a correction statement for that quarter, within the time the law allows.
Which TDS certificate do I give my employees?
Form 130, which replaced Form 16. It is issued once a year by 15 June. Vendors get Form 131 every quarter.
Do I need a TAN to file a TDS return?
Yes. The TAN is quoted on every TDS payment, return and certificate.
Is a TDS return the same as an income tax return?
No. A TDS return reports tax you deducted from others. Your own income is reported in your income tax return.
Is Complianto a government body or a CA firm?
Neither. Complianto is a compliance facilitation platform operated by Mentorcorp Private Limited. You can also file directly on the income tax portal without our fee.
More services
Other services you may need
Bookkeeping and Accounting
Clean books make TDS easier to track.
Income Tax Return
File your own yearly return.
GST Returns
Monthly and quarterly GST filing.
PF Registration and Compliance
Monthly PF for your employees.
Digital Signature (DSC)
Sign returns online.
Annual Compliance
Yearly ROC filings for a company.
