1How often do I have to file TDS returns?
Quarterly — you file a statement for each quarter using the form that matches the payment type. Salary TDS, other-payment TDS and non-resident payments each have their own statement.
If you deduct tax at source — as an employer, business or even some individuals — you have to report it to the department every quarter. Filing TDS returns correctly keeps your deductees' credits intact and you out of trouble. Here's how it works.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15
Quick answer
Deduct tax at the right rate, deposit it on time, then file the quarterly TDS return and issue certificates. Here's the sequence for deductors.
TDS applies when you make specified payments — salary, contractor and professional fees, rent, interest and more — once they cross the relevant thresholds. As a deductor you need a valid TAN, and you must deduct at the rate prescribed for that payment type. Getting the classification right at this stage prevents short-deduction notices later.
The tax you withhold isn't yours to hold — it must be deposited with the government by the due date, generally by the 7th of the following month (with a special date for March). Late deposit attracts interest, so reconcile your books each month and pay through the authorised challan before the deadline.
TDS returns are filed quarterly using the right form for the payment type — for example the statement for salary TDS differs from the one for other payments, and there are separate statements for non-resident payments. Prepare the return with accurate PANs, deduction dates, sections and challan details, validate it, and submit it within the prescribed quarterly window.
Once the return is processed, generate and issue the TDS certificates (such as Form 16 for salary and Form 16A for other payments) to each person from whom you deducted. These let your deductees claim the credit in their own returns, so issue them promptly and check that the figures match what you filed.
After filing, reconcile the credits as they appear in the deductees' Form 26AS and AIS. If you spot a wrong PAN, missing challan or short amount, file a correction statement. Remember that late filing, short deduction and late deposit each carry their own consequences — accurate, timely filing is the cheapest path.
Quarterly — you file a statement for each quarter using the form that matches the payment type. Salary TDS, other-payment TDS and non-resident payments each have their own statement.
Generally by the 7th of the following month, with a special date for March. The tax you withhold belongs to the government, and late deposit attracts interest, so reconcile and pay each month.
Form 16 is the TDS certificate for salary; Form 16A is for non-salary payments such as contractor or professional fees, rent and interest. Both let your deductees claim the credit in their returns.
Managing TDS for your business and want it deducted, deposited and filed without slip-ups? Write to the firm and we'll run it for you.