{"id":1788,"date":"2025-04-02T11:50:49","date_gmt":"2025-04-02T06:20:49","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1788"},"modified":"2025-07-01T12:50:10","modified_gmt":"2025-07-01T07:20:10","slug":"form-26q","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/form-26q\/","title":{"rendered":"Form 26Q For FY 2025-26: TDS Returns for Non-Salary Income"},"content":{"rendered":"\n<p>Form 26Q is an essential document for reporting Tax Deducted at Source (TDS) on payments unrelated to salaries in India. This form is regulated by Section 200(3) of the Income Tax Act, 1961, and needs to be submitted quarterly by any deductor making certain types of payments.<\/p>\n\n\n\n<p>This form is required under Section 200(3) of the Income Tax Act, 1961, as well as Rule 31A of the Income Tax Rules, 1962.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Applicability\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Quarterly_Filing\" >Quarterly Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Who_Needs_to_File_Form_26Q\" >Who Needs to File Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Downloading_Form_26Q_from_TRACES\" >Downloading Form 26Q from TRACES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Filing_Form_26Q\" >Filing Form 26Q<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Filing_Requirements\" >Filing Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/form-26q\/#Penalties\" >Penalties<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Applicability<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Submitted TDS returns for deductions on non-salary payments across different sections, such as:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"916\" height=\"742\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Sections-covered-in-Form-26Q.png\" alt=\"\" class=\"wp-image-1790\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Sections-covered-in-Form-26Q.png 916w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Sections-covered-in-Form-26Q-300x243.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Sections-covered-in-Form-26Q-768x622.png 768w\" sizes=\"auto, (max-width: 916px) 100vw, 916px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quarterly_Filing\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Quarterly Filing<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The due dates are:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Quarter<\/strong><\/td><td><strong>Period<\/strong><\/td><td><strong>Due Date<\/strong><\/td><\/tr><tr><td>Q1 (April-June)<\/td><td>1 Apr &#8211; 30 Jun<\/td><td>31-Jul<\/td><\/tr><tr><td>Q2 (July-Sept)<\/td><td>1 Jul &#8211; 30 Sep<\/td><td>31-Oct<\/td><\/tr><tr><td>Q3 (Oct-Dec)<\/td><td>1 Oct &#8211; 31 Dec<\/td><td>31-Jan<\/td><\/tr><tr><td>Q4 (Jan-Mar)<\/td><td>1 Jan &#8211; 31 Mar<\/td><td>31-May<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Form-26Q-Filing-1024x538.png\" alt=\"\" class=\"wp-image-1791\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Form-26Q-Filing-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Form-26Q-Filing-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Form-26Q-Filing-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Form-26Q-Filing.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Needs_to_File_Form_26Q\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Who Needs to File Form 26Q?<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 26Q must be filed by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deductors: <\/strong>Any person or organization responsible for making payments subject to TDS, including companies, firms, or individuals.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Types of Payments: <\/strong>This encompasses payments such as professional fees, rent, interest, commissions, and other specified payments that are subject to TDS regulations.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Downloading_Form_26Q_from_TRACES\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Downloading Form 26Q from TRACES<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Visit the Official Website:<\/strong> Go to the official NSDL website at https:\/\/www.protean-tinpan.com\/.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Navigate to Downloads: <\/strong>Click on the \u201cDownloads\u201d tab and select \u201cETDS\/E-TCS\u201d from the drop-down menu.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Select Quarterly Returns:<\/strong> Click on \u201cQuarterly Returns\u201d and then choose \u201cRegular.\u201d<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Download Form 26Q: <\/strong>You will be redirected to a new page where you can find Form 26Q listed under the \u201cForm\u201d section. Click on it to download.<\/li>\n<\/ul>\n\n\n\n<p>By following these steps, you can easily obtain Form 26Q for your TDS filings related to non-salary payments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_Form_26Q\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Filing Form 26Q<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Visit the official Protean website and navigate to the downloads section.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select &#8220;e-TDS\/e-TCS&#8221; and then choose &#8220;Quarterly Returns&#8221; followed by &#8220;Regular&#8221; to download the TDS utility.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From the same downloads section, select and download the e-TDS\/e-TCS RPU (Return Preparation Utility).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Extract the downloaded ZIP file and open the RPU tool. Ensure you have Java installed to run the application.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In the RPU tool, choose Form 26Q from the drop-down list and click &#8220;Continue.&#8221;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fill in all necessary information, including details of deductor, deductees, and challan information (such as BSR code, payment date, total amount, etc.).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>After entering all relevant data, click &#8220;Save&#8221; to save your work. Then click &#8220;Create File&#8221; to generate the TDS return file.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use File Validation Utility (FVU) software to verify the generated file for any errors.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Log in to the Income Tax e-filing portal using your TAN and password.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigate to \u201ce-file\u201d and select \u201cIncome Tax Forms\u201d to upload your verified Form 26Q.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If applicable, select a payment mode (net banking, debit card, etc.) to pay any TDS due before filing.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Filing_Requirements\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Filing Requirements<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To file Form 26Q, the following details are necessary:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deductor Information:<\/strong> Name, address, and Tax Deduction and Collection Account Number (TAN).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deductee Information: <\/strong>Full names, addresses, and Permanent Account Numbers (PAN) of the payees.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Challan Details: <\/strong>Basic Statistical Return Code (BSR Code), payment date, and total amount paid.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nature of Payment:<\/strong> Specification of the type of payment made according to the relevant sections of the Income Tax Act.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a62f02\" class=\"has-inline-color\">Penalties<\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Failure to file Form 26Q on time can result in various penalties, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Late Filing Fee: <\/strong>A fee under Section 234E may be levied for late submission of TDS returns, which is \u20b9200 per day until the return is filed.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Non-filing penalty: <\/strong>As per <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/section-271h-of-it-act\/\">Section 271H<\/a><\/strong>, if Form 26Q is not filed within one year from the due date or is filed incorrectly, a penalty ranging from a minimum of \u20b910,000 to a maximum of \u20b91,00,000 may be imposed for such non-compliance.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Interest on Late Payment:<\/strong> Interest may be charged under 220(2) for delayed payment of TDS.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Penalties for Incorrect Information: <\/strong>Providing incorrect details can lead to further scrutiny and penalties as per tax regulations.<\/li>\n<\/ul>\n\n\n\n<p>Form 26Q is essential for compliance with India&#8217;s tax regulations concerning non-salary payments. Timely and accurate filing is crucial to avoid penalties, interest on late payments, and complications during tax assessments. Deductors should maintain detailed records of all TDS-related transactions to ensure proper reporting and fulfil their tax obligations effectively.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Form 26Q is an essential document for reporting Tax Deducted at Source (TDS) on payments unrelated to salaries in India. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1789,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Form 26Q For FY 2025-26: TDS Returns for Non-Salary Income - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Form 26Q is an essential document for reporting TDS on payments unrelated to salaries. 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