This discussion clarifies the purpose of TDS forms 24Q and 26Q. Form 24Q is specifically for TDS deducted on salary payments under Section 192, requiring quarterly filing. Form 26Q covers TDS deducted on payments other than salary, as per Sections 193, 194, and 197, also filed quarterly. It's crucial to file these on time to avoid interest and penalties.
Form 24q is used to file TDS deducted on payment made in Case of Salary .( section 192 of the income tax Act) , you have to file quarterly .
Form 26q is used to file TDS deducted on payment made in Case of other than salary cases. ( section 193 194 and 197 of the income tax Act ) File quarterly.
Not filled within time Interest/ penalty applicable.