File quarterly TDS or TCS returns as an employer or deductor using the appropriate form.
Jurisdiction
All of India
Who applies
Any person or entity that deducts tax at source (TDS) from payments made (employer, company, bank, buyer of property) or collects tax at source (TCS) and is required to file quarterly returns
Typical time
2–8 hours per quarter (depending on number of deductees); quarterly due dates are 31 July, 31 October, 31 January, and 31 May
Fee
Free (late filing fee under Section 234E: ₹200 per day up to the amount of tax deducted; interest under Section 201(1A): 1%/1.5% per month on late deposit)
| # | Document | Type needed | Purpose |
|---|---|---|---|
| 1 | TAN (Tax Deduction Account Number) | Original | Mandatory identifier for all TDS returns; TAN is quoted on all challans and return filings |
| 2 | Challan payment receipts (BSR code, serial number, date, amount) | Download / Print | TDS/TCS deposited to the government via Challan 281; BSR code and serial number must be quoted in the return to link the challan to deductees |
| 3 | Deductee details (PAN, name, payment amount, TDS amount for each deductee) | Soft copy (PDF) | Required for each annex record in the TDS return; deductee PAN must be correct or TDS credit is not reflected in their Form 26AS |
| 4 | TRACES / NSDL e-Gov RPU software (Return Preparation Utility) | Download / Print | Free software provided by NSDL to prepare TDS return FVU file; required to generate a valid FVU file for upload on TRACES |
| 5 | Digital Signature Certificate (DSC) — Class 3(optional)Mandatory for companies and government offices; optional for non-corporate deductors | Original | Required for companies, government deductors, and deductors with TDS above threshold; individuals may use EVC |
Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.
TDS deducted during a month must be deposited to the government by the 7th of the following month (for April to February) and by 30 April for March deductions. Pay using Challan 281 (for TDS) via net banking on the e-Filing portal (incometax.gov.in > e-Pay Tax) or NSDL TIN portal. Select the correct Major Head (0020 for companies; 0021 for others) and Minor Head (200 for TDS/TCS). Note the BSR code of the bank, challan serial number, date, and amount — these are needed in the return.
Download the latest version of the NSDL RPU (Return Preparation Utility) from tdscpc.gov.in > Downloads > Return Preparation Utility. The RPU is a Java-based desktop application available for Windows. Also download the File Validation Utility (FVU) from the same page. Install both on your computer. The RPU generates the FVU file (a .fvu format file) that is the final return file accepted by TRACES for upload.
Open the RPU and select the Form type: 24Q (salary TDS), 26Q (non-salary TDS), 27Q (payments to non-residents), or 27EQ (TCS). Enter the return period (Financial Year and Quarter), TAN, deductor's name and address, and the challan details for each payment made during the quarter. Then enter deductee details for each challan: PAN, name, section code, payment date, payment amount, TDS deducted, and TDS deposited. Save the RPU file and run validation to check for errors. Fix all errors shown by the RPU before proceeding.
Once all entries are error-free in the RPU, generate the FVU (.fvu) file by clicking 'Create File'. The RPU automatically runs the FVU validation. The FVU checks for format errors, PAN validity, challan match, and section code accuracy. A validation success report is generated — download and save this report. If the validation fails, the error report lists the specific records to be corrected. Only a successfully validated FVU file can be uploaded to TRACES.
Log in to TRACES at tdscpc.gov.in (as a deductor) or the e-Filing portal at incometax.gov.in. Navigate to 'TDS > Upload TDS Return' (TRACES) or 'e-File > Income Tax Forms > File TDS Returns' (e-Filing portal). Upload the .fvu file and authenticate using DSC (for companies) or EVC (OTP for others). On successful upload, a provisional receipt token number is generated. The return goes through server-side validation at NSDL/TRACES — the final status (accepted or rejected) is available within 24 hours.
Log in to TRACES and navigate to 'Statements / Payments > Statement Status' to check whether the return is 'Accepted' or 'Rejected'. If rejected, download the error report, correct the FVU file using the RPU, and resubmit within the due date. Once accepted, download the provisional receipt — this is proof of filing and is required for issuance of Form 16/16A. After acceptance, deductee TDS credits appear in their Form 26AS within 3–5 working days.
Income Tax Department, Ministry of Finance
Post-filing — for late filing fee notices, demands, or TDS correction approvals
Issues notices under Section 234E for late filing fees, raises demands under Section 201 for TDS shortfall, and processes applications for condonation of delay in TDS return filing.
Directorate of Income Tax (Systems), Ministry of Finance
Steps 2–6 — return validation, processing, and Form 16/16A generation
Validates uploaded FVU files, processes accepted TDS returns, updates deductee Form 26AS with TDS credits, and enables generation of Form 16/16A for accepted returns.
Download RPU and FVU, upload TDS/TCS returns, check acceptance status, download provisional receipt, download Form 16/16A, and submit correction returns.
Pay TDS/TCS via Challan 281 and also upload TDS returns as an alternative to TRACES.
Section 234E levies ₹200 per day from the due date until filing, capped at the TDS amount; this fee is mandatory and cannot be waived — it is added to the next challan payment.
Incorrect PAN for a deductee means TDS credit does not appear in their Form 26AS; additionally, the return is treated as filed with a higher TDS rate (20%) and a short deduction demand is raised.
A challan can only be claimed in the return for the quarter in which it was paid; if TDS was deducted in Q2 but the challan was paid late in Q3, it should still be reported against the Q2 return — not Q3.
NSDL updates RPU and FVU versions regularly; using an outdated version causes validation errors and rejection; always download the latest version before preparing each quarterly return.
Once a TDS return is accepted, it cannot be revised — corrections must be filed as a Correction Statement (C1, C2, C3, C5 type) using the same RPU on TRACES; correction returns require the provisional receipt token of the original return.