TDS payment for one deductee

You can make TDS payments for one deductee and defer payment for others. TDS payments are not necessarily collective — they can be made per deductee and per transaction, though usually grouped for administrative convenience.

You can file the TDS return (Form 26Q, 24Q, 27Q, etc.) including details of only the deductee(s) for whom TDS has been deducted and deposited.

• The return will be accepted even if it contains only one deductee.

• Others can be included in a revised return after their TDS has been paid.

  After filing the return for that single deductee:

  • You can download Form 16A (for non-salary) or Form 16 (for salary) from the TRACES portal.

  • The certificate will be generated for that deductee only.Ensure the TDS is deposited within the due date to avoid interest and penalties.

  • When you later pay and file returns for other deductees, you must file a correction return or a separate return if it's a different quarter.

   

Can that single deductee claim tds in AY 25-26 in his return if we pay tds for Fy 23-24 and fy 24-25 now

Yes he can claim the TDS Credit in AY 2025-26 for TDS of Previous years by manually adding the details of TDS Credits.