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TDS return form 24Q process

585 views 6 replies

Pradeep Kumar Sarangi

Account Executive

121 Points Posted on 31 July 2023

Dear Expert,

In form 24Q, it is mandatory to present the salary details for all employees which have no deductions for the relevant quarter i.e. Q-1, Q-2, & Q-3 respectively . or it can be simply apply in 4th qtr at end of financial year in Annexure Form-II for the no TDS deductees.

please suggest, which process is correct or appropriate for an employer to process the the TDS return without any error.

Regards
Pradeep

Replies (6)

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 31 July 2023

In all quarters

Pradeep Kumar Sarangi

Account Executive

121 Points Posted on 31 July 2023

Okay, Thank u Sir

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 31 July 2023

Exemptions and deductions can be considered only in Q4.

Pradeep Kumar Sarangi

Account Executive

121 Points Posted on 31 July 2023

Reddy Sir, you r correct but the query was for non TDS deductees case salary details required to update in qtrly basis or consider the cumulative amount in last qtr return in Annexure-II

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 02 August 2023

It is mandatory to present and update all employees salary details on quarterly basis. If few employees have no tds or Tds is not applicable, still you have to upload the salary details by quoting salary with tds zero

Tax Garden

Tax Consultant

657 Points Posted on 14 May 2026

For Q4 FY 2025-26 TDS return (due May 31), use the old Income Tax Act 1961 section numbers, Section 192 for salary, 194C for contractors, 194I for rent. The new Income Tax Act 2025 sections (392, 393, etc.) only apply to deductions made from April 1, 2026 onward. Q4 is also the only quarter that requires Annexure-II, the full-year salary summary for each employee. If you have not tracked HRA, LTA, investments under Chapter VI-A, and regime choices throughout the year, compile them now before filing. Form 16 (Part A + Part B) must be issued to all salaried employees by June 15, 2026.