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Tds return 194 Q

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Manoj Gonarkar

Accountant

127 Points Posted on 04 April 2026

Can i show whole year data in fourth quarter . not shown in previous tds quarter

Replies (2)

Quick Summary

TDS under Section 194Q must be reported in the respective quarter in which deduction occurred. Do not show the entire year's transactions in Q4. Revise earlier quarter TDS returns if transactions were missed. Include only current quarter transactions in Q4.

Aashok FC Advisory

Finance Compliance Consultant

1116 Points Posted on 04 April 2026

No, you should not show the whole year’s 194Q transactions only in Q4 if they actually pertain to earlier quarters.

File/revise returns for each quarter separately

Only include in Q4 if TDS was actually deducted in Q4 (with interest implications)

Tax Garden

Tax Consultant

1645 Points Posted on 21 May 2026

Showing all four quarters of 194Q transactions in Q4 is not correct since TDS is mapped to the quarter in which the payment or credit happened, and quarterly return revision is allowed for Q1 and Q2 and Q3 before the end of the financial year. Revise the affected quarter returns and show only the current quarter's transactions in Q4.

The 194Q thresholds, due dates, and compliance requirements are part of the broader obligations covered in this [FY 2026-27 tax compliance guide](https://taxgarden.in/blog/start-your-financial-year-right).