The easiest and fastest way to file your TDS Return Online

LegalRaasta is a registered e-filing intermediary of Income Tax Department with 40,000+ users

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Free TDS Return Filing

File Return Yourself

Free TDS Return Filing

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Plans Starting ₹ 399

ASSISTED FILING

Plans Starting ₹ 399

Process to file TDS

TDS Return filing plans

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₹ 4,999

For 1 year
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₹ 799

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₹ 2,499

4 Returns
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FVU submission with NSDL
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Our software supports TDS on Salary payments (Form 24Q), Rent, Interest, Commission and other Non-salary transactions (Form 26Q), NRI (Form 27Q) and TCS (Form 27EQ) .

Features

How we are different?

Easily Import Data

Import data from Excel and TDS files

Verification

Automatically verify TAN and PAN number

OLTAS Linking

Import data from Excel and TDS files

TDS Computation

Automatically Calculate TDS

FVU Submission

Submit the return in FVU format without any difficulty

Form Generation

Generate Form 16, 16A and more with ease

What is TDS ?

TDS (Tax Deducted at Source) is an indirect system of deduction of tax according to the Income Tax Act, 1961 at the point of generation of income. Tax is deducted by the payer and is remitted to the government by him on behalf of the payee.

A TDS Return is a quarterly statement which has to be submitted to the Income Tax Department of India. Submitting TDS Return is mandatory if you are a deductor. It has details of TDS deducted and deposited by you.

Frequently Asked Questions

1. What is TDS?

2. Who is required to file TDS return?

3. What is TAN and is it required to file TDS return?

4. What are different types of TDS forms?

5. Is PAN mandatory for deductors and employees/deductees?

6. What are the due dates of submission of quarterly TDS Returns?

7. What are the rates at which TDS is to be deducted for TDS returns?

Following table gives the types of payments, threshold limits and the rates at which TDS is to be deducted.

Section	Particulars	TDS Rates in %	Threshold limits
192	Salary	As per the rates of Income Slab	As per the rates of Income Slab
192A	Payment of accumulated balance of provident fund which is taxable in the hands of an employee	10	–
193	Interest on securities
	a) Interest on Securities	10	Nil
	b) Interest on Debentures;	10	Nil
194	Dividend (other than the listed companies)	10	Nil
194A	Income by way of interest other than interest on securities	10	Rs. 5,000
194B	Winnings from lotteries/ puzzles/card games.	30	Rs. 10,000
194BB	Income by way of Winnings from horse races	30	Rs. 5,000
194C	Payment to contractor/sub- contractor a) HUF/Individuals b) Others	1 2	Rs. 30,000
194D	Insurance commission	5	Rs. 20,000
194DA	Payment in respect of life insurance policy	1	–
194EE	Payment of NSS Deposits	10	Rs. 2,500
194F	Payment on account of repurchase of unit by Mutual Fund or Unit trust of India	20	Nil
194G	Commission on sale of lottery tickets	5	Rs. 1,000
194H	Commission or brokerage	5	Rs. 5,000
194-I	Rent a) Plant & Machineryb) Land or building or furniture or fitting	2 10	Rs. 1.8 lakhs
194-IA	Payment on transfer of certain immovable property other than agricultural land	1	–
194-IB	Payment of rent by individual or HUF not liable to tax audit	5	–
194-IC	Payment of monetary consideration under Joint Development Agreements	10	–
194J	Any sum paid by way of Fee for professional services Fee for technical services Royalty, Remuneration/fee/commission to a director or For not carrying out any activity in relation to any business For not sharing any know-how, patent, copyright etc.	10	Rs. 30,000
194LA	Payment of compensation on acquisition of certain immovable property	10	Rs. 1 lakh
194LBA	Income distribution by a Business Trust u/s 115UA	10	–
194LBB	Income distribution by a Investment Fund u/s 115UB	10	–
194LBC	Income distribution by a Securitisation Trust u/s 115TCA	25% in case of Individual or HUF 30% in case of other individual	–
	Any other Income	10	–

8. How do I deposit TDS to Central Government?

9. Who is required to issue TDS certificates?

Every person deducting tax as per provisions of section 203 is required to issue a certificate to the payee in respect of tax deducted by him along with certain other particulars. This certificate is called TDS Certificate. Even banks deducting TDS on pensions issue TDS certificates.

Types of TDS certificate to be issued in different cases:

Salaries: Certificate is to be issued in Form 16 containing details of TDS Payment, tax deducted at source and tax calculation based on which TDS was estimated. The certificate should be issued within 31st May of next financial year.

Non Salary Payments: Certificate is to be issued in Form 16A containing details of payment and tax deducted at source. The certificate should be issued within 15 days of due date of filing the return.

TCS: Certificate to be issued in Form 27D containing the Tax Collected & Paid details.
Failure to issue certificate will result in penalty of Rs. 100 for every day the failure continues but limited to the TDS amount.

10. What are the due dates for depositing tax and filing TDS return

Once tax is deducted the deductor should deposit the tax deducted with Central Government within time limit specified in the table below :

Type of Deductor	Payments made between April – Feb	Payments made in March
Government	Without Challan: Same day With Challan: On or before 7th of next month	Without Challan: Same day With Challan: On or before 7th of next month
Other than Government	On or before 7th of next month	On or before 30th April
Other than Government (payment u/s 194IA)	On or before 30th of next month	On or before 30th of next month

Type of Deductor

Payments made between April – Feb

Payments made in March

Government

Without Challan: Same day

With Challan: On or before 7th of next month

Without Challan: Same day

With Challan: On or before 7th of next month

Other than Government

On or before 7th of next month

On or before 30th April

Other than Government (payment u/s 194IA)

On or before 30th of next month

11. What is TDS Justification Report?

The easiest and fastest way to file your TDS Return Online

LegalRaasta is a registered e-filing intermediary of Income Tax Department with 40,000+ users

Free TDS Return Filing

Free TDS Return Filing

Plans Starting ₹ 399

Plans Starting ₹ 399

Process to file TDS

TDS Return filing plans

Free Demo

Software (Standard Edition)

Assisted Filing (Single)

Assisted Filing (Package)

Our software supports TDS on Salary payments (Form 24Q), Rent, Interest, Commission and other Non-salary transactions (Form 26Q), NRI (Form 27Q) and TCS (Form 27EQ) .

Features

How we are different?

Easily Import Data

Verification

OLTAS Linking

TDS Computation

FVU Submission

Form Generation

What is TDS ?

Frequently Asked Questions

Types of TDS certificate to be issued in different cases:

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