How-To · TDS Returns
Process Of Filing TDS Return (India, 2026)
Anyone who deducts tax at source, from an employer to a company paying rent or professional fees, has to report it to the government through a quarterly TDS return. The process is procedural rather than hard, but a small error can block the credit reaching the person whose tax was cut. This guide walks through which return to file, the step-by-step process, how to revise a return that has a mistake, and how to fill Form 15G so interest is paid without TDS.
- Forms: 24Q (salary), 26Q (resident non-salary), 27Q (non-resident), 27EQ (TCS). All quarterly, all need a TAN.
- Due dates: Q1 by 31 July, Q2 by 31 October, Q3 by 31 January, Q4 by 31 May.
- Process: prepare in the RPU, validate in the FVU, upload the .fvu file on incometax.gov.in, then issue certificates from TRACES.
- Revised return: request the conso file on TRACES, correct it in the RPU, revalidate and upload as a correction.
- Form 15G: self-declaration for residents under 60 so no TDS is cut on interest when income is below the limit; seniors use Form 15H.
- PAN accuracy: a wrong deductee PAN blocks credit and triggers higher-rate demands; check every PAN first.
01Which TDS return to file
The return you file depends on what the TDS was cut on. All of them are quarterly and need a valid TAN (Tax Deduction Account Number).
| Form | Use it for |
|---|---|
| Form 24Q | TDS on salary paid to employees |
| Form 26Q | TDS on payments to residents other than salary (rent, professional fees, contractor payments, interest) |
| Form 27Q | TDS on payments to non-residents |
| Form 27EQ | Tax collected at source (TCS), not strictly TDS but filed the same way |
If you cut TDS on different types of payment, you may file more than one form for the same quarter.
02Due dates for each quarter
TDS returns follow a fixed quarterly calendar. The fourth quarter gets a longer window because it includes year-end salary figures.
| Quarter | Period | Usual due date to file the return |
|---|---|---|
| Q1 | April to June | 31 July |
| Q2 | July to September | 31 October |
| Q3 | October to December | 31 January |
| Q4 | January to March | 31 May |
Separately, the TDS itself must be deposited monthly, usually by the 7th of the next month. Missing the return deadline brings a daily late fee, covered in the guide to filing TDS returns online.
03The step-by-step filing process
The core process uses the department utilities to prepare a validated file, which is then uploaded.
- Collect the data: deductee PANs, amounts paid, TDS deducted, dates of deduction and deposit, and the challan details for the tax deposited.
- Prepare the file: use the Return Preparation Utility (RPU) from the Protean (TIN) site, or payroll or accounting software, to enter the data.
- Validate it: run the File Validation Utility (FVU). It checks the file and flags errors; fix them until it generates a clean .fvu file.
- Upload the return: log in to incometax.gov.in with the TAN, go to the TDS return upload, attach the .fvu file and sign it with a DSC or EVC.
- Download certificates: after processing, generate Form 16 or Form 16A from TRACES and issue them to the deductees.
PAN accuracy is everything
A wrong or missing deductee PAN is the most common cause of a TDS credit not reaching a person and of higher-rate deduction demands. Check every PAN before you validate the file.
04How to revise a TDS return
If a filed return has a wrong PAN, amount, challan or deductee detail, you do not file a fresh original. You file a correction (revised) return, which sits on top of the original.
- Log in to TRACES and request the consolidated (conso) file for the quarter and form you want to correct.
- Open that conso file in the RPU and make the changes (correct the PAN, fix the amount, map the right challan).
- Validate it again through the FVU to get a corrected .fvu file.
- Upload the correction return on the income tax portal the same way as the original.
You can revise a return more than once if needed. For the mechanics of the online upload and common errors, see the guide to filling in an income tax return.
05How to fill Form 15G
Form 15G is a self-declaration you give to a bank or payer so that no TDS is cut on interest when your total income is below the taxable limit. It is for residents below 60; senior citizens use Form 15H instead.
- Part 1 (you fill): name as per PAN, PAN, status, previous year, residential status, address, estimated income for which the declaration is made, and your estimated total income for the year.
- Part 2 (the payer fills): the bank or payer enters their TAN and the payment details.
- Declare honestly: you are confirming your total income is below the limit at which tax is payable. A false declaration carries consequences.
Submit it at the start of the financial year, and separately to each bank or payer, because each one deducts on its own.
06How 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.
Filing a TDS return yourself is possible with the RPU and FVU, and simple cases are manageable. It becomes a burden when there are many deductees, PAN errors to chase, challans to map, or a correction return to file on TRACES, all against a quarterly deadline. With Claw Tax and Accounts, a verified chartered accountant prepares and files your TDS return, handles corrections and the TRACES certificates, and a Claw reviewer checks the file before it is uploaded, at a fixed, published price with reminders before every quarterly due date.
This is an online service, and it is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What is the process of filing a TDS return?
Collect the deductee PANs, amounts, TDS and challan details, prepare the return in the Return Preparation Utility (RPU), validate it through the File Validation Utility (FVU) to get a clean .fvu file, and upload that file on incometax.gov.in using your TAN with a DSC or EVC. After processing, generate Form 16 or 16A from TRACES and issue them to deductees. You need a valid TAN throughout.
How do I revise or file a revised TDS return?
You file a correction return rather than a new original. Log in to TRACES and request the consolidated (conso) file for that quarter and form, open it in the RPU, make the corrections (such as a wrong PAN, amount or challan), revalidate through the FVU, and upload the corrected .fvu file on the income tax portal. You can file more than one correction if needed.
What are the due dates for TDS returns?
TDS returns are quarterly: Q1 (April to June) by 31 July, Q2 (July to September) by 31 October, Q3 (October to December) by 31 January, and Q4 (January to March) by 31 May. Separately, the TDS deducted must usually be deposited by the 7th of the following month. Filing late attracts a daily fee, so the deadlines matter.
How do I fill Form 15G?
In Part 1 you enter your name as per PAN, PAN, status, previous year, residential status, address, the estimated income for which the declaration is made, and your estimated total income for the year. Part 2 is filled by the bank or payer. You are declaring that your total income is below the taxable limit, so submit it only if that is true, at the start of the year and to each payer separately.
Who can submit Form 15G and who uses Form 15H?
Form 15G is for resident individuals (and some others) below 60 whose total income is below the basic exemption limit, so that no TDS is cut on interest. Senior citizens aged 60 and above use Form 15H instead, which has its own conditions. Both are self-declarations given to the bank or payer and must be submitted afresh each financial year.
What happens if a deductee PAN is wrong in the return?
A wrong or missing PAN is the single biggest cause of problems. The TDS credit does not reach the deductee cleanly, and a higher rate of deduction can be demanded where PAN is not furnished. If you spot it after filing, file a correction return through the conso file on TRACES to fix the PAN, so the credit maps to the right person.