Person liable to furnish TDS statement

 

​​​Person liable to furnish TDS statement

Every person responsible for deduction of tax shall furnish quarterly statements in respect thereof.

Form for filing TDS statements

Quarterly TDS statements shall be furnished in following forms:-

1) Form 24Q - Statement of deduction of tax from salary under section 192.

2) Form 27Q - Statement of deduction of tax under section 193 to 196D in respect of the deductee who is a non-resident (not being a company) or a foreign company or resident but not ordinarily resident.

3) Form 26Q - Statement of deduction of tax under section 193 to 196D in any other case.

However in case tax is deducted under section 194-IA, the deductor shall furnish a challan-cum-statement in Form 26QB within a period of 30 days from the end of the month in which the deduction is made. In this case, no statement shall be filed separately.

Similarly, in case tax is deducted under section 194-IB, the deductor shall furnish a challan-cum-statement in Form 26QC within a period of 30 days from the end of the month in which the deduction is made. In this case, no statement shall be filed separately.

Further, in case tax is deducted under section 194M, the deductor shall furnish a challan-cum-statement in Form 26QD within a period of 30 days from the end of the month in which the deduction is made. In this case, no statement shall be filed separately.

Quarter ending of the financial year

Due date for filing of TDS return (Both for Government and other Deductor)

ParticularsDue Date

30th June31st July of the financial year

30th September31st October of the financial year

31st December31st January of the financial year

31st March31st May of the financial year immediately following the financial year in which deduction is made​

Furnishing of TDS statement electronically

The quarterly TDS statement shall be furnished electronically in any of the following mode:

a) Furnishing the statement electronically under digital signature; or

b) Furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process.