TDS Return Salary

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Query Ask a Query

Rajesh Kumar

Rajesh Kumar (Querist)

17 March 2010 Please write the whole procedure to file the salary tds return .

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)

17 March 2010 your query is not clear you mean to ask how to fill the TDS form?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 July 2025 Filing a **TDS Return for Salary** (under **Form 24Q**) involves a step-by-step process to ensure correct deduction, payment, and reporting of tax on salary payments. Below is the complete procedure for **filing Salary TDS Return**:

---

### ✅ **Step-by-Step Procedure to File Salary TDS Return (Form 24Q)**

---

### 📌 **Step 1: Deduct TDS on Salary**

* TDS on salary must be **deducted monthly** under **Section 192** of the Income Tax Act.
* Deduction is made **at the time of payment**, not accrual.
* TDS amount is computed based on:

* Total annual salary
* Investment declarations (Form 12BB)
* Deductions and exemptions (u/s 80C, HRA, etc.)
* Applicable slab rates

---

### 📌 **Step 2: Deposit the TDS**

* Deposit TDS through **Challan No. ITNS 281** using:

* **Online** (via NSDL: [https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp](https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp))
* **Offline** at bank branches
* **Due dates** for deposit:

* **7th of next month** for all months
* **30th April** for March (TDS deducted in March)

---

### 📌 **Step 3: Prepare TDS Return – Form 24Q**

Form 24Q is filed **quarterly** and has two parts:

* **Annexure I** (Quarterly): Contains employee-wise challan and deduction details
* **Annexure II** (Only Q4): Full breakup of salary, tax computation & declarations

You can use **TRACES RPU utility** or any authorized TDS software.

Details required:

* Employee PAN, Name, Salary paid, TDS deducted
* TAN, Company details
* Challan details (BSR code, challan no., date, amount)

---

### 📌 **Step 4: Validate Return File**

* Use **File Validation Utility (FVU)** provided by NSDL to validate the return.

* Download from [https://www.tin-nsdl.com/](https://www.tin-nsdl.com/)
* Upload the **.fvu file** after successful validation.

---

### 📌 **Step 5: File the Return on TRACES / Income Tax Portal**

Two options:

1. **Upload through TIN-FC**: Submit .fvu file via TIN Facilitation Center
2. **Online Upload**: If you have a valid **Digital Signature Certificate (DSC)**, upload on [https://www.tdscpc.gov.in/](https://www.tdscpc.gov.in/) or [https://incometax.gov.in/](https://incometax.gov.in/)

---

### 📌 **Step 6: Download Form 16 (After Q4 Filing)**

* After **Q4 return**, download **Form 16** Part A & B from TRACES
* Distribute to employees **by 15th June**

---

### 📌 **Quarterly Due Dates for Form 24Q**

| Quarter | Period | Due Date |
| ------- | --------- | ---------- |
| Q1 | Apr – Jun | 31 July |
| Q2 | Jul – Sep | 31 October |
| Q3 | Oct – Dec | 31 January |
| Q4 | Jan – Mar | 31 May |

---

### ⚠️ Penalties & Interest

* **Late filing fee (Sec 234E)**: ₹200/day till return is filed (Max: TDS amount)
* **Penalty (Sec 271H)**: ₹10,000 to ₹1,00,000 for incorrect filing
* **Interest (Sec 201)**: 1%/1.5% per month for late deduction/payment

---

### 📂 Documents Needed

* PAN of deductor and employees
* TAN registration
* Salary breakup and declarations (Form 12BB)
* Proof of TDS payment (Challan 281)

---

Would you like a sample Excel format or Form 24Q JSON structure? I can also guide you through using the latest RPU utility step-by-step if needed.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now