TDS Return !

TDS return is a statement issued after successful payment of the taxes, containing all the transactions mentioned towards TDS deduction made during a quarter. It contain all TDS deduction details collected by the payer, as well as other essential information like the Permanent Account Number of the payer and payee and other particulars regarding the payment made to the Government of India. It also collects TDS challan information.

There are several forms associated with TDS returns which is mentioned below:-

Form number	Significance	Frequency of submission
Form 24Q Form 26Q Form 26QB Form 26QC Form 27Q	Statement containing details of TDS deducted from salary Statement containing details of TDS deducted from earning except salary Statement containing details of TDS deducted on income from the transfer of immovable asset (except agricultural land) Statement containing details of TDS deducted from payment of rent Statement containing details of TDS deducted on incomes earned from interest, dividend, or other sum payable	Quarterly Quarterly Should be submitted within 30 days from the end of the month when the deduction is made. Should be submitted within 30 days from the end of a particular month when the deduction is made. Quarterly

Different TDS certificates are issued against different TDS forms. These include –

TDS certificate	Respective TDS return form	Due date	Frequency of issue
Form 16 Form 16A Form 16B Form 16C	Form 24Q Form 26Q Form 26QB Form 26QC	Within 15th June of a Financial Year which succeeds a Financial Year when the tax is deducted Within 15 days of submitting Form 26Q Within 15 days of submitting Form 26QB Within 15 days of submitting Form 26QC	Annually Once every quarter Monthly Monthly

Due Dates of Different Forms

Taxpayers are liable to submit TDS Returns according to different due dates and quarters. The dates are the following –

Quarter	Period	Last Date of Filing
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter	1st April to 30th June 1st July to 30th September 1st October to 31st December 1st January to 31st March	31st July 31st Oct. 31st Jan 31st May

*TDS Due Dates of FY 2020-21 for Return Filing

Quarter	Period	Last Date of Filing
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter	1st April to 30th June 1st July to 30th September 1st October to 31st December 1st January to 31st March	31st March 2021 31st March 2021 31st Jan 2021 31st May 2021