TDS Return
The deductor is required to file TDS return periodically, typically quarterly,
providing details of TDS deducted and deposited.
Due date for filing TDS return are as follows:
- Quarter 1 (April - June)due by july 31st
- Quarter 2 (July - September) due by October 31st
- Quarter 3 (October - December) due by January 31st
- Quarter 4 (January - March) due by may 31st
Deductor needs to provide details such as TAN, PAN of deductee, amount of TDS
deducted , amount of TDS deposited etc. in TDS return.
Late filing can attract penalty and range of penalty minimum Rs 200 per day to
maximum of total TDS amount.