TDS Returns

Filing TDS Returns

Return Types

• Form 24Q: Salary TDS
• Form 26Q: Non-salary TDS
• Form 27Q: Foreign payments

Filing Process

1. Generate return file
2. Validate using FVU
3. Login to TRACES/TIN-NSDL
4. Upload return
5. Submit with DSC

After Filing

• Download acknowledgment
• Note provisional receipt number
• Monitor for demand notices
• Issue TDS certificates

Corrections

For errors, file:

• Correction return (C1, C2, C3)
• Before demand notice
• With valid justification