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What is TDS registration and return filing?
TDS is a way of collecting tax at the time a payment is made. When you pay salary, rent above a limit, contractor charges, professional fees or certain other amounts, you deduct a percentage as tax, deposit it with the government and report it in a TDS return. The payee then sees the credit in their Form 26AS.
A business that deducts TDS needs a Tax Deduction and Collection Account Number (TAN). TDS is deposited by challan, and quarterly returns are filed: Form 24Q for salaries, 26Q for other resident payments and 27Q for payments to non-residents. Certificates, Form 16 for salary and Form 16A for others, are issued to payees.
Individuals who buy property above the specified value deduct TDS using Form 26QB and do not need a TAN. Similar challan-cum-statements exist for rent paid by certain individuals and some contract payments.
Errors in TDS returns, such as a wrong PAN or a short deduction, create defaults on the TRACES portal and mismatches for payees, which often lead to notices for both sides.
Who needs to deduct TDS?
You need to deduct TDS and file returns if:
- You are an employer paying salaries above the taxable limit
- Your business pays rent, contractor charges, commission or professional fees above the thresholds
- You are a company, firm or LLP making specified payments
- You are buying a flat or property valued above ₹50 lakh (Form 26QB)
- You pay a non-resident for services, interest or property
- You have received a TDS default notice from TRACES
How does our TDS process work?
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1
TAN and set-up
Week 1We apply for TAN if you do not have one and list the payments on which TDS applies, with rates.
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2
Deduction and deposit
MonthlyWe compute TDS on each payment and prepare the challan before the monthly due date.
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3
Return filing
QuarterlyWe prepare and file Form 24Q, 26Q or 27Q with correct PANs and challan details.
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4
Certificates
After filingWe download and issue Form 16 and 16A to employees and vendors.
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5
Defaults and corrections
OngoingWe check TRACES for defaults and file correction statements where needed.
Which documents are needed for TDS returns?
These are the usual documents:
| Document | Salary TDS (24Q) | Non-salary TDS (26Q / 27Q) |
|---|---|---|
| Deductor details | TAN, PAN, address and responsible person | Same |
| Payee details | Employee names, PANs and salary data | Vendor names, PANs and payment details |
| Declarations | Investment declarations from employees | Lower deduction certificates, if any |
| Challans | TDS challans for each month | Same |
| Previous returns | Last quarter’s acknowledgement | Same |
| For property (26QB) | Not applicable | Buyer and seller PAN, sale agreement, payment schedule |
How long does TDS filing take?
Quarterly returns are filed within 2–3 working days of receiving data. These factors add time:
- Payees without PAN or with invalid PAN
- Challans paid under the wrong section or year
- Corrections required for earlier quarters
- Large employee counts with mid-year joiners and exits
From you, we need payment and salary data for the quarter, payee PANs and challan details. Book a consultation call to discuss your case.
Why handle TDS with us in Greater Noida?
- Payroll and TDS together. Salary TDS flows directly from payroll, so Form 16 matches the salary slips.
- Property TDS for flat buyers. We file Form 26QB for buyers in Greater Noida West, where many purchases cross the threshold.
- TRACES defaults cleared. We read the justification report and correct the return.
- Local office. Visit us at Gaur City Mall to review your TDS position.
Common TDS mistakes, penalties and due dates
- Wrong or missing PAN. Higher TDS rates apply and payees lose credit.
- Late deposit. Interest is charged per month for late deduction or late deposit.
- Late returns. A late fee applies per day until the return is filed.
- Wrong section in challan. Mismatches show as defaults on TRACES.
- Not issuing certificates. Form 16 and 16A must be issued within the due date.
| Item | Usual due date |
|---|---|
| TDS deposit (non-government) | 7th of the next month; March deposit by 30 April |
| Q1 return (Apr–Jun) | 31 July |
| Q2 return (Jul–Sep) | 31 October |
| Q3 return (Oct–Dec) | 31 January |
| Q4 return (Jan–Mar) | 31 May |
| Form 16 | By 15 June |
| Form 26QB | Within 30 days from the end of the month of deduction |
TDS returns compared: 24Q, 26Q, 27Q and 26QB
| Form | Used for | Frequency |
|---|---|---|
| 24Q | TDS on salary | Quarterly |
| 26Q | TDS on non-salary payments to residents | Quarterly |
| 27Q | TDS on payments to non-residents | Quarterly |
| 26QB | TDS on purchase of immovable property | Per transaction |
We handle TAN, TDS returns and property TDS for employers, businesses and flat buyers for clients across Greater Noida and Greater Noida West, including Noida Extension, Gaur City 1 and 2, Sector 4, Knowledge Park and the Alpha, Beta and Gamma sectors. Clients in Noida and Ghaziabad work with us over WhatsApp and phone, and visit our Gaur City Mall office when they prefer to meet.
TDS: frequently asked questions
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Get a callback about TDS
Every case is different. Book a free consultation call and we'll explain the process and costs.
Calls are returned the same working day (Mon–Sat, 10:00 AM – 6:00 PM). For anything urgent, call or WhatsApp us now.
Source: TRACES (TDS portal).
Information is for general guidance and not a substitute for professional advice. Rules, rates and due dates change; confirm with us before acting.