Tds returns

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Vamsi Krishna. Damacherla (Querist)
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28 May 2018 can tds returns for 3rd and 4th quarters be filed , without filing returns for 1st and 2nd quarters .? if so why?

Nikhil Kaushik

Nikhil Kaushik (Expert)
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28 May 2018 yes. you can file the return for any quarter regardless of what has been done in previous quarters.

Vamsi Krishna. Damacherla

Vamsi Krishna. Damacherla (Querist)
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30 May 2018 That means we can 1st file 3rd and 4th quarters then 1st and 2nd quarters . Is this correct

Asha Kanta Sharma online

Asha Kanta Sharma online

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28 July 2025 Yes, technically you *can* file TDS returns for the 3rd and 4th quarters before filing the 1st and 2nd quarters. The system does not prevent filing returns out of sequence.

**But**, it is **not advisable** to do so because:

* The tax department expects quarterly TDS returns to be filed in chronological order.
* Filing returns out of order can lead to confusion in record-keeping and mismatch issues in Form 26AS of deductees.
* It might also trigger unnecessary notices or processing delays.

**Best practice:**
File returns sequentially—start with Q1, then Q2, Q3, and Q4—to keep things smooth and compliant.

If you’ve already filed Q3 and Q4 first, just make sure to file Q1 and Q2 as soon as possible.

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