TDS · Returns
How To File TDS Return Online (India, 2026)
If you deduct tax at source, as an employer, a business making payments to vendors, or anyone paying rent or commission above the threshold, you have to file a TDS return every quarter. The process is online but fiddly: you need a TAN, the right form, a validated file, and you must file on time or a daily late fee builds up. This guide walks through filing a TDS return online step by step, and explains where Form 15G for PF withdrawal fits in.
- You need a TAN: deductors file TDS returns under their TAN, not their PAN.
- Pick the right form: 24Q for salary, 26Q for other resident payments, 27Q for non-residents, 27EQ for TCS.
- Quarterly due dates: commonly 31 July, 31 October, 31 January and 31 May; confirm each quarter.
- Process: prepare in the RPU, validate in the FVU, upload the .fvu file on the income tax portal with DSC or EVC.
- Late fee: Rs 200 per day under section 234E until you file, capped at the TDS amount.
- Form 15G: a no-TDS declaration for people below the taxable limit, used often for EPF withdrawals before five years.
01Who must file a TDS return
Anyone who deducts tax at source must file a TDS return. This includes employers deducting TDS on salary, businesses deducting on payments to contractors, professionals, rent or commission, and anyone whose payments cross the TDS thresholds in the Act.
Before you can file, you need a TAN (Tax Deduction and Collection Account Number). You deposit the deducted tax with a challan each month, and then report all of it in a quarterly TDS return.
TDS return vs TDS payment
These are two different steps. You pay the deducted TDS monthly through a challan, and you report it quarterly through a TDS return. Paying on time does not remove the duty to file the return, and the late fee applies to a late return even if the tax was paid.
02Which TDS form applies
The form depends on what you deducted on:
| Form | Used for |
|---|---|
| 24Q | TDS on salary |
| 26Q | TDS on payments other than salary to residents |
| 27Q | TDS on payments to non-residents |
| 27EQ | TCS (tax collected at source) |
Most small employers file 24Q and 26Q. Pick the correct form, because a wrong form means a rejected or revised return later.
03Quarterly due dates
TDS returns are filed for each quarter of the financial year. The usual due dates are:
| Quarter | Period | Due date |
|---|---|---|
| Q1 | April to June | 31 July |
| Q2 | July to September | 31 October |
| Q3 | October to December | 31 January |
| Q4 | January to March | 31 May |
Confirm the exact date each quarter, as the department occasionally extends deadlines.
04Step by step: filing online
The core process uses a Return Preparation Utility (RPU) and a File Validation Utility (FVU), both free from the Protean (formerly NSDL) TIN website, and then upload on the income tax portal.
- Collect the data: challan details (BSR code, date, challan serial number, amount) and deductee details (PAN, amount paid, TDS deducted).
- Prepare the file: enter the data in the RPU for the correct form and quarter.
- Validate: run the file through the FVU. It checks for errors and produces a .fvu file ready to upload.
- Upload: log in to the income tax e-filing portal at incometax.gov.in with your TAN, go to TDS returns, and upload the validated file, signing with a DSC or EVC.
- Save the acknowledgement: keep the token number and the provisional receipt as proof of filing.
After filing, download Form 16 (for salary) or Form 16A (for non-salary) from the TRACES portal at tdscpc.gov.in and give them to the deductees. For the related income tax return, see how to file your income tax return online.
05Late fees and interest
Filing late is expensive. Under section 234E, a late filing fee of Rs 200 per day applies until you file, capped at the amount of TDS. Interest applies if the TDS itself was deducted or deposited late. There can also be a penalty for very long delays or non-filing.
Because the fee runs per day, the cost of forgetting a due date adds up fast, which is why reminders matter.
06Form 15G for PF withdrawal
Form 15G is linked to TDS from the other side. It is a declaration you give to the payer to say your total income is below the taxable limit, so no TDS should be deducted. It is widely used when withdrawing the Employees Provident Fund (EPF) before five years of service.
If you withdraw EPF before completing five years and the amount crosses the notified limit, TDS applies unless you submit a valid Form 15G (for those below 60) or Form 15H (for senior citizens). You can submit it online through the EPFO member portal while raising the withdrawal claim.
Form 15G only works if you genuinely have no taxable income; a false declaration carries its own penalties. For the fields and a filled example, see Form 15G Part 2 filled sample.
07How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
You can file your own TDS return using the free RPU and FVU if you are comfortable with challan matching and the portal. Many businesses do. The common pain points are PAN errors that cause defaults, picking the wrong form, and missing a quarterly due date and paying the daily late fee.
With Claw Tax and Accounts TDS filing, a verified chartered accountant prepares and validates your quarterly TDS return at a fixed, published price, a Claw reviewer checks it before upload, and you get reminders before each due date so the late fee never starts. You approve before anything is filed.
This is not tax advice; a verified CA handles your specifics.
08Frequently asked questions
How do I file a TDS return online?
Collect your challan and deductee details, prepare the return in the free Return Preparation Utility for the correct form and quarter, validate it with the File Validation Utility, then upload the validated .fvu file on the income tax e-filing portal using your TAN and sign with a DSC or EVC. Save the token number as proof.
Which TDS form should I use?
Use Form 24Q for TDS on salary, Form 26Q for other payments to residents such as contractors, rent or commission, Form 27Q for payments to non-residents, and Form 27EQ for tax collected at source. Most small employers file 24Q and 26Q.
What are the TDS return due dates?
The usual quarterly due dates are 31 July for April to June, 31 October for July to September, 31 January for October to December, and 31 May for January to March. Confirm the exact date each quarter, because the department occasionally extends deadlines.
What is the penalty for filing a TDS return late?
Under section 234E a late filing fee of Rs 200 per day applies until you file, capped at the amount of TDS in the return. Interest applies separately if the TDS was deducted or deposited late, and a further penalty can apply for long delays or non-filing.
How do I fill Form 15G for PF withdrawal online?
If you withdraw EPF before five years of service and the amount crosses the notified limit, submit Form 15G (or Form 15H if you are a senior citizen) while raising the claim on the EPFO member portal, to avoid TDS. Only submit it if your total income is genuinely below the taxable limit, as a false declaration carries penalties.
Can I file a TDS return without a TAN?
No. A TDS return is filed under a TAN, which is the Tax Deduction and Collection Account Number. If you deduct TDS and do not have a TAN, you must apply for one before you can deposit the tax with a challan and file the return.