Taxpex is a CA-led tax and compliance firm in India offering GST registration and return filing, income tax return (ITR) filing, company and LLP registration, accounting, payroll, TDS filing and ROC compliance for startups, freelancers and SMEs.

How much does GST registration cost with Taxpex?

GST registration with Taxpex starts at ₹999 and is typically completed in 3–7 working days once documents (PAN, Aadhaar, photo, address proof and bank details) are shared.

How long does ITR filing take?

Most individual and freelancer ITRs are prepared and e-verified within 24–48 hours of receiving Form 16, bank statements and investment proofs. Business ITRs with audit take longer.

Which ITR form should I file?

Salaried individuals with one house property usually file ITR-1, capital gains cases file ITR-2, freelancers and professionals file ITR-3 or ITR-4 under presumptive taxation, partnership firms file ITR-5 and companies file ITR-6.

Is GST return filing mandatory every month?

Yes. Regular taxpayers file GSTR-1 and GSTR-3B monthly (or quarterly under QRMP), and GSTR-9 annually. Late filing attracts ₹50 per day late fee (₹20 for nil returns) plus 18% annual interest on tax dues.

Does Taxpex serve clients outside Delhi?

Yes. Taxpex works 100% online and serves clients across India, including Mumbai, Bengaluru, Hyderabad, Chennai, Pune, Ahmedabad, Jaipur, Kolkata, Noida and Gurugram.

What is TDS Return Filing?

TDS Return Filing is the quarterly statement submitted by every deductor to the Income Tax Department reporting tax deducted at source under Sections 192 to 196D, the corresponding challans deposited, and the PAN-level breakup of every deductee. Returns are filed in Form 24Q (salary), 26Q (non-salary), 27Q (non-resident) and 27EQ (TCS).

What is TCS Return Filing? — TCS Return Filing is the quarterly Form 27EQ submitted by sellers/collectors who collect tax at source under Section 206C on specified transactions — scrap, motor vehicles above ₹10 lakh, liquor, minerals, overseas tour packages and sale of goods above ₹50 lakh under Section 206C(1H).

Who is required to file TDS returns? — Every person who has been allotted a TAN and has deducted TDS during a quarter must file a TDS return — companies, LLPs, partnership firms, proprietors covered under tax audit, trusts, government departments and any payer required to deduct under Sections 192 to 196D.

What are the due dates for quarterly TDS returns? — Q1 (Apr–Jun): 31 July; Q2 (Jul–Sep): 31 October; Q3 (Oct–Dec): 31 January; Q4 (Jan–Mar): 31 May. TCS returns in Form 27EQ are due on the 15th of the month following the quarter.

What is the difference between TDS and TCS? — TDS (Tax Deducted at Source) is deducted by the payer at the time of payment. TCS (Tax Collected at Source) is collected by the seller at the time of sale. TDS is reported in Forms 24Q/26Q/27Q while TCS is reported in Form 27EQ.

What is the penalty for late TDS return filing? — Section 234E imposes a late fee of ₹200 per day of delay, capped at the amount of TDS. Additionally, Section 271H imposes a penalty of ₹10,000 to ₹1,00,000 for non-filing or incorrect filing. Interest of 1% per month applies on late deduction and 1.5% per month on late deposit.

What documents are required for TDS return filing? — TAN and PAN of the deductor, PAN of every deductee, challan information (BSR code, challan number, date, amount), payment ledgers, salary annexure (for 24Q Q4), Section 197 lower-deduction certificates if any, and previous TRACES login if registered.

What is Form 16 and Form 16A? — Form 16 is the annual TDS certificate issued to salaried employees under Section 192, showing total salary, deductions and TDS deducted. Form 16A is issued quarterly for TDS on non-salary payments (rent, professional fees, contractor, interest) under all other sections.

What is TAN and is it mandatory for TDS filing? — TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number allotted by the Income Tax Department. It is mandatory for every deductor and must be quoted on every TDS challan, certificate and return. Filing TDS without TAN is impossible.

Can I revise a TDS return after filing? — Yes. If a PAN error, challan mismatch, short deduction or wrong section code is discovered after filing, a correction statement can be filed on TRACES at any time. Taxpex includes one correction round free in every quarterly retainer.

What happens if I deduct TDS but don't deposit it on time? — Interest of 1.5% per month is charged on the TDS amount from the date of deduction to the date of actual deposit. Additionally, the expense may be disallowed under Section 40(a)(ia) — 30% of the expense added back to income, increasing tax liability.

What is TDS Return Filing?

TDS Return Filing is the quarterly statement submitted by every deductor to the Income Tax Department reporting tax deducted at source under Sections 192 to 196D, the corresponding challans deposited, and the PAN-level breakup of every deductee. Returns are filed in Form 24Q (salary), 26Q (non-salary), 27Q (non-resident) and 27EQ (TCS).

What is TCS Return Filing?

TCS Return Filing is the quarterly Form 27EQ submitted by sellers/collectors who collect tax at source under Section 206C on specified transactions — scrap, motor vehicles above ₹10 lakh, liquor, minerals, overseas tour packages and sale of goods above ₹50 lakh under Section 206C(1H).

Who is required to file TDS returns?

Every person who has been allotted a TAN and has deducted TDS during a quarter must file a TDS return — companies, LLPs, partnership firms, proprietors covered under tax audit, trusts, government departments and any payer required to deduct under Sections 192 to 196D.

What are the due dates for quarterly TDS returns?

Q1 (Apr–Jun): 31 July; Q2 (Jul–Sep): 31 October; Q3 (Oct–Dec): 31 January; Q4 (Jan–Mar): 31 May. TCS returns in Form 27EQ are due on the 15th of the month following the quarter.

What is the difference between TDS and TCS?

TDS (Tax Deducted at Source) is deducted by the payer at the time of payment. TCS (Tax Collected at Source) is collected by the seller at the time of sale. TDS is reported in Forms 24Q/26Q/27Q while TCS is reported in Form 27EQ.

What is the penalty for late TDS return filing?

Section 234E imposes a late fee of ₹200 per day of delay, capped at the amount of TDS. Additionally, Section 271H imposes a penalty of ₹10,000 to ₹1,00,000 for non-filing or incorrect filing. Interest of 1% per month applies on late deduction and 1.5% per month on late deposit.

What documents are required for TDS return filing?

TAN and PAN of the deductor, PAN of every deductee, challan information (BSR code, challan number, date, amount), payment ledgers, salary annexure (for 24Q Q4), Section 197 lower-deduction certificates if any, and previous TRACES login if registered.

What is Form 16 and Form 16A?

Form 16 is the annual TDS certificate issued to salaried employees under Section 192, showing total salary, deductions and TDS deducted. Form 16A is issued quarterly for TDS on non-salary payments (rent, professional fees, contractor, interest) under all other sections.

What is TAN and is it mandatory for TDS filing?

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number allotted by the Income Tax Department. It is mandatory for every deductor and must be quoted on every TDS challan, certificate and return. Filing TDS without TAN is impossible.

Can I revise a TDS return after filing?

Yes. If a PAN error, challan mismatch, short deduction or wrong section code is discovered after filing, a correction statement can be filed on TRACES at any time. Taxpex includes one correction round free in every quarterly retainer.

What happens if I deduct TDS but don't deposit it on time?

Interest of 1.5% per month is charged on the TDS amount from the date of deduction to the date of actual deposit. Additionally, the expense may be disallowed under Section 40(a)(ia) — 30% of the expense added back to income, increasing tax liability.

Is TDS applicable on payments to NRIs?

Yes. Payments to non-residents are covered by Section 195 and have higher deduction rates. TDS is reported in Form 27Q and may also require Form 15CA/15CB certification before remittance. DTAA benefits can reduce rates subject to TRC and Form 10F.

How does Taxpex price TDS Return Filing?

Flat per-quarter professional fee starting at ₹1,499 covering preparation, CA review, filing, Form 16/16A download and one correction round. Government fees and FVU charges (if applicable) on actuals. Annual retainers get a ~10% discount.

Can Taxpex handle TDS for past quarters and notices?

Yes. We file delayed / missed returns, draft replies to TRACES intimations under Section 200A, handle short-deduction notices, defaults under 234E/271H and represent before the Assessing Officer where required.

How long does TDS filing take with Taxpex?

Once validated data is received, we prepare, review and file within 24–48 hours. For Q4 24Q with salary annexure, we recommend sharing data at least 5 working days before the due date to allow employee-level reconciliation.

What is Section 194Q vs 206C(1H)?

Section 194Q requires the buyer to deduct TDS @ 0.1% on purchases from a single seller > ₹50 lakh in a year. Section 206C(1H) requires the seller to collect TCS @ 0.1% on sales to a single buyer > ₹50 lakh. Where both would apply, 194Q by the buyer takes precedence — TCS is not to be collected in that case.

What is Section 206AB and 206CCA (higher TDS)?

For deductees who have not filed their ITR for the past 2 years (1 year from FY 2025-26) AND had aggregate TDS > ₹50,000 in each such year, TDS/TCS is deducted at 2× the normal rate or 5%, whichever is higher. Always run a Compliance Check on the IT portal before every quarter.

What is Section 194T?

Effective FY 2025-26, Section 194T requires firms and LLPs to deduct TDS @ 10% on payments to partners (remuneration, interest, commission, bonus) above ₹20,000 in a financial year. Reported in Form 26Q.

Do proprietors need to deduct TDS?

A proprietor is required to deduct TDS only if their previous year's turnover exceeded the tax-audit threshold u/s 44AB (currently ₹1 crore for business, ₹50 lakh for profession). Below that, most TDS sections do not apply.

What is Form 15CA and Form 15CB?

Form 15CA is the payer's declaration filed on the income-tax portal before every foreign remittance. Form 15CB is a CA certificate required when the aggregate remittance to a non-resident exceeds ₹5 lakh in a financial year, certifying the tax deduction and remittance details.

How is TDS on salary (24Q) different from other TDS returns?

24Q Quarters 1–3 report only the quarterly salary + TDS. Q4 24Q additionally includes Annexure II with full-year salary breakup, deduction claims (80C, 80D, HRA), regime chosen and final tax liability for every employee. Annexure II data feeds directly into Form 16 (Part B).

What is a TDS default and how do I avoid it?

A TDS default is any mismatch or shortfall flagged by TRACES after processing — short deduction, short payment, PAN error or challan mismatch. Avoided via pre-filing PAN validation, OLTAS challan reconciliation and correct section-code selection. Every Taxpex return is pre-checked to eliminate defaults.

Can TDS be deposited without TAN?

No. TAN is mandatory to deposit TDS. Depositing without TAN or using PAN in place of TAN attracts a ₹10,000 penalty under Section 272BB per default.

What is the due date for TDS deposit?

7th of the following month for April to February deductions. For March, the extended due date is 30 April. TDS deducted on 31 March by a government payer must be deposited on the same day.

Can Taxpex act as our in-house TDS team?

Yes — many of our clients use us as their virtual TDS unit. Monthly reminders for deposit, quarterly filing, corrections, Form 16/16A issuance, notice handling and AO representation — all under one flat annual retainer.

What is the TDS rate on rent?

Section 194I applies for rent > ₹2,40,000/year: 10% for land, building, furniture; 2% for plant and machinery. Individuals/HUFs paying rent > ₹50,000/month attract 194IB @ 5% (deposited once a year in March).

How is TDS on VDA / crypto reported?

Section 194S requires 1% TDS on transfer of Virtual Digital Assets (crypto/NFTs) above ₹10,000 per transaction (₹50,000/year for specified persons). Deducted by the buyer/exchange, deposited via challan 281, and reported in Form 26QE / 26Q.

Do I need DSC for TDS filing?

Companies and LLPs must file TDS returns using Class 3 DSC. Proprietors and partnership firms may file using DSC or EVC (Aadhaar OTP). Taxpex handles both routes — DSC not mandatory for individual clients.

What is the difference between 24Q, 26Q and 27Q?

24Q is for salary TDS (Section 192). 26Q is for non-salary TDS on domestic residents (194 series). 27Q is for TDS on payments to non-residents (Section 195 and related). Using the wrong form is treated as non-filing — full re-filing under the correct form is required.

Can Taxpex help apply for TAN?

Yes. We handle new TAN application via Form 49B on NSDL, including document preparation and follow-up until allotment (typically 7–10 working days). Fee: ₹499 (all-inclusive, government charges bundled).

TDS & TCS Return Filing Online India | CA-Led

Process

TDS & TCS Return Filing in 5 simple steps

A modern, fully digital workflow — no office visits, no paperwork chaos.

01

Document Collection

Share TAN, deductee PAN list, payment ledger, challan details and salary annexure (for Q4 24Q) securely on WhatsApp or email — we'll send a checklist.

02

Data Validation

PAN validation on TRACES, challan reconciliation with OLTAS, section-code and threshold checks eliminate every possible default before filing.

03

Return Preparation

Returns prepared in the latest RPU/FVU utility — 24Q, 26Q, 27Q or 27EQ — with deductee-wise breakup, challan mapping and verified hashes.

04

CA Review & Filing

A qualified CA reviews for short-deduction, PAN-not-available cases and Section 197 certificates, then files on the income-tax portal using DSC/EVC.

05

Form 16 / 16A Delivery

Once processed on TRACES (usually 7 days), we download Form 16/16A and deliver to every deductee within statutory timelines.

Testimonials

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4.9· 512+ Google reviews · TDS & TCS Return Filing

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Switched to Taxpex mid-year. Quarterly TDS defaults dropped from 40+ to zero in one cycle. Form 16 delivery is a breeze.

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CFO, SaaS Startup · Bengaluru

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We deduct TDS across 8 sections + 27EQ for our marketplace. Taxpex handles it all on one WhatsApp thread. Bulletproof reconciliation.

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Managing Partner · Ahmedabad

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The zero-default guarantee is real — they caught a challan mismatch worth ₹42,000 before filing. Would have cost us a 234E notice.

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Payroll Manager · Chennai

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For Q4 24Q with 340 employees, they delivered Form 16 to every employee within 15 days of filing. My CFO was ecstatic.

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Proprietor (Tax Audit) · Delhi

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Small firm, no accounts team. Taxpex acts as my in-house TDS unit for a flat quarterly fee. Peace of mind.

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E-commerce Founder · Mumbai

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27EQ for 206C(1H) on seller payouts is complex. Taxpex mapped it correctly across 8,000 sellers. First-time-right, quarter after quarter.

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The complete guide

TDS & TCS Return Filing in India — everything you need to know

A CA-authored, plain-English guide to TDS, TCS, forms, due dates, penalties, corrections and Form 16/16A.

What is TDS & TCS Return Filing?

TDS (Tax Deducted at Source) is the mechanism by which the payer deducts income tax at the time of payment or credit and deposits it directly to the Government of India on behalf of the payee. TCS (Tax Collected at Source) is the reverse — the seller collects tax from the buyer at the time of sale and deposits it to the government.

Every deductor and collector who has been allotted a TAN (Tax Deduction and Collection Account Number) must file quarterly returns — 24Q for salary TDS, 26Q for non-salary domestic TDS, 27Q for non-resident TDS and 27EQ for TCS. The return maps every challan deposited to every deductee PAN and enables the deductee to claim credit in their Form 26AS / AIS.

The four TDS/TCS forms explained

Form	Purpose	Applicable Sections
24Q	Salary TDS	192 (with Annexure II in Q4)
26Q	Non-salary domestic TDS	193, 194, 194A, 194C, 194H, 194I, 194J and more
27Q	Non-resident TDS	195, 196A, 196B, 196C, 196D
27EQ	Tax Collected at Source	206C (all sub-clauses including 1H)

Due dates for TDS deposit and quarterly filing

TDS deposit due date: 7th of the following month (April to February). For March deductions, the extended due date is 30 April. Salary TDS (Section 192) deposit is also on the 7th of the next month.

Quarter	Period	24Q/26Q/27Q Due	27EQ Due
Q1	Apr–Jun	31 July	15 July
Q2	Jul–Sep	31 October	15 October
Q3	Oct–Dec	31 January	15 January
Q4	Jan–Mar	31 May	15 May

Common TDS sections and threshold limits

Section	Nature	Threshold	Rate
194C	Contractor payment	₹30,000 single / ₹1,00,000 aggregate	1% Individual / 2% Others
194J	Professional fees	₹30,000/year	10% (2% for technical)
194I	Rent	₹2,40,000/year	10% land/building, 2% plant
194H	Commission/brokerage	₹15,000/year	5%
194A	Interest (non-bank)	₹5,000/year	10%
194Q	Purchase of goods > ₹50 lakh	₹50 lakh aggregate	0.1%
206C(1H)	Sale of goods > ₹50 lakh	₹50 lakh aggregate	0.1%
195	Non-resident payments	As per DTAA / Act	Section-specific

Penalties, interest and 40(a)(ia) disallowance

Section 234E — late-filing fee

₹200 per day of delay, capped at the amount of TDS in the return. Non-negotiable, no waiver possible.

Section 271H — non-filing / incorrect filing

₹10,000 to ₹1,00,000 discretionary penalty for non-filing, incorrect PAN or wrong section codes.

Interest on late deduction (201(1A)(i))

1% per month from the date TDS was due to be deducted till the date it is actually deducted.

Interest on late deposit (201(1A)(ii))

1.5% per month from the date of deduction till the date of actual deposit.

Section 40(a)(ia) disallowance

30% of the expense is added back to income if TDS was not deducted / not deposited before the ITR filing due date — massive tax hit.

TAN — the mandatory pre-requisite

TAN (Tax Deduction and Collection Account Number) is a 10-digit alphanumeric number allotted by the Income Tax Department under Section 203A. It must be quoted on every TDS challan (ITNS 281), certificate (Form 16/16A) and return. Filing TDS without TAN is impossible; using PAN in place of TAN attracts a ₹10,000 penalty under Section 272BB.

Application via Form 49B online at NSDL / Protean portal
Fee: ₹65 + GST (paid to NSDL)
TAN allotted in 7–10 working days
One TAN per business (unless multiple branches with separate deduction)
TAN never expires and does not need renewal

TDS on payments to non-residents (Section 195)

Any payment to a non-resident that is chargeable to tax in India — royalty, fees for technical services, interest, dividend, capital gains — attracts TDS under Section 195 and must be reported in Form 27Q. The applicable rate is the higher of Income Tax Act rates or DTAA rates, subject to production of a Tax Residency Certificate (TRC) and Form 10F.

Form 15CA (payer's declaration) must be filed on the income-tax portal before every remittance
Form 15CB (CA certificate) required for remittances above ₹5 lakh in a financial year
TRC + Form 10F mandatory to claim DTAA benefit
PAN of non-resident is now mandatory (or higher TDS u/s 206AA applies)
27Q filing due same as 26Q — 31 July / 31 Oct / 31 Jan / 31 May

Corrections, defaults & TRACES workflow

Once a TDS return is filed, TRACES processes it within 7–10 days and generates a default report — short deduction, short payment, PAN error, challan mismatch or interest short. Every default must be corrected via a Correction Statement on TRACES.

PAN correction

Common when a deductee provides a wrong or invalid PAN. Fix via C4 correction on TRACES with the correct PAN.

Challan correction

BSR code, challan date or amount mismatches are fixed via C2 / C3 correction. Cross-verify with OLTAS before submission.

Deductee amount correction

C5 correction updates the deducted amount / rate against a specific PAN entry.

Add new deductee / challan

C9 correction adds a fresh deductee or challan that was missed in the original return.

Form 16 (salary) and Form 16A (non-salary)

Form 16 is the annual TDS certificate issued to salaried employees under Section 192, showing total salary, deductions and TDS deducted for the full financial year. It is the primary document employees use to file their ITR. Form 16A is issued quarterly for TDS on all other payments (rent, professional fees, contractor, interest) under all sections other than 192.

Form 16 (Part A) auto-generated on TRACES after Q4 24Q processing
Form 16 (Part B) is prepared by the employer with full salary breakup + deduction claims (80C, 80D, HRA, etc.)
Form 16A auto-generated on TRACES after every quarter (26Q / 27Q processing)
Employer must issue Form 16 by 15 June of the assessment year
Form 16A must be issued within 15 days of quarterly filing due date

Latest TDS/TCS updates you should know

Section 194T (from FY 2025-26) — TDS on payments to partners of firms/LLPs > ₹20,000/year @ 10%.
Section 194Q vs 206C(1H) — buyer's 194Q TDS overrides seller's 206C(1H) TCS on the same transaction.
Section 206AB/206CCA rationalisation — 1-year non-filer criterion (was 2 years) from FY 2025-26.
TDS on VDA / crypto (194S) continues @ 1% on transfers above ₹10,000 (₹50,000 for specified persons).
27EQ threshold for individuals raised — cars/goods now attract TCS only above ₹10 lakh single transaction.
Full digital TAN allotment via Aadhaar eKYC — turnaround down to 3 working days.

Still have questions?

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FAQs

TDS & TCS Filing — 30 answers, one search.

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Filing + Form 16/16A calendar for the year
Written quote with per-quarter fee and inclusions

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Reviewed by Taxpex CA Editorial Team · Chartered Accountants with 10+ years in corporate TDS/TCS, TRACES defaults and Form 16 workflows

Last updated 14 September 2026

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TDS & TCS Return Filing in 5 simple steps

Document Collection

Data Validation

Return Preparation

CA Review & Filing

Form 16 / 16A Delivery

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TDS & TCS Return Filing in India — everything you need to know

What is TDS & TCS Return Filing?

The four TDS/TCS forms explained

Due dates for TDS deposit and quarterly filing

Common TDS sections and threshold limits

Penalties, interest and 40(a)(ia) disallowance

Section 234E — late-filing fee

Section 271H — non-filing / incorrect filing

Interest on late deduction (201(1A)(i))

Interest on late deposit (201(1A)(ii))

Section 40(a)(ia) disallowance

TAN — the mandatory pre-requisite

TDS on payments to non-residents (Section 195)

Corrections, defaults & TRACES workflow

PAN correction

Challan correction

Deductee amount correction

Add new deductee / challan

Form 16 (salary) and Form 16A (non-salary)

Latest TDS/TCS updates you should know

Still have questions?

TDS & TCS Filing — 30 answers, one search.

What is TDS Return Filing?

What is TCS Return Filing?

Who is required to file TDS returns?

What are the due dates for quarterly TDS returns?

What is the difference between TDS and TCS?

What is the penalty for late TDS return filing?

What documents are required for TDS return filing?

What is Form 16 and Form 16A?

What is TAN and is it mandatory for TDS filing?

Can I revise a TDS return after filing?

What happens if I deduct TDS but don't deposit it on time?

Is TDS applicable on payments to NRIs?

How does Taxpex price TDS Return Filing?

Can Taxpex handle TDS for past quarters and notices?

How long does TDS filing take with Taxpex?

What is Section 194Q vs 206C(1H)?

What is Section 206AB and 206CCA (higher TDS)?

What is Section 194T?

Do proprietors need to deduct TDS?

What is Form 15CA and Form 15CB?

How is TDS on salary (24Q) different from other TDS returns?

What is a TDS default and how do I avoid it?

Can TDS be deposited without TAN?

What is the due date for TDS deposit?

Can Taxpex act as our in-house TDS team?

What is the TDS rate on rent?

How is TDS on VDA / crypto reported?

Do I need DSC for TDS filing?

What is the difference between 24Q, 26Q and 27Q?

Quarterly TDS & TCS returns
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