TDS/TCS Return
TDS Return filing is required to be filled by every person who is liable to deduct tax under the provision of the Income Tax Act, 1961. Similarly, every person who requires to collect tax at source is liable to furnish TCS Returns on quarterly basis.
FORMS FOR TDS AND TCS RETURN
| S.No. | Form No | Due Date |
| 1 | Form 24Q | Statement for tax deducted at source from salaries |
| 2 | Form 26Q | Statement for tax deducted at source on all payments except salaries |
| 3 | Form 27EQ | Statement of collection of tax at source |
| 4 | Form 27Q | Statement for deduction of tax from interest, dividend, or any other sum payable to non-residents |
| 5 | Form 26QB | Statement for TDS on sale of property |
DUE DATE OF FILING TDS AND TCS RETURN
| Form/Quarter | Q1* | Q2 | Q3 | Q4 |
| 26Q | 31st July | 31st Oct | 31st Jan | 31st May |
| 24Q | 31st July | 31st Oct | 31st Jan | 31st May |
| 27Q | 31st July | 31st Oct | 31st Jan | 31st May |
| 27EQ | 15th July | 15th Oct | 15th Jan | 15th May |