TDS Compliance, Handled with Precision
TDS obligations are unavoidable — but managing them shouldn't be a burden. Whether you're an employer, a business owner, or an individual deductor, we manage every aspect end-to-end: computation, challan deposit, quarterly return filing, certificate generation, and notice resolution.
What is TDS & Who Needs to File?
TDS (Tax Deducted at Source) is the method of collecting income tax at the point of payment — salary, rent, professional fees, interest, commission, and more. As a deductor, you must deposit the deducted tax with the government and file a quarterly TDS Return with the Income Tax Department detailing all deductions and payments made during the quarter.
You are required to file TDS Returns if you are:
- A company or registered business entity
- An employer deducting TDS on employee salaries
- A landlord receiving rent above ₹2,40,000/year
- Deducting TDS on professional or contractor fees
- A buyer deducting TDS on property > ₹50 lakhs
- Deducting TDS on interest, brokerage, or commission
Our TDS Services
Quarterly TDS Return Filing
Accurate filing of Form 24Q, 26Q, 27Q, 26QB & 26QC within due dates — no delays, no penalties.
Form 16 / 16A Generation
Download and issuance of TDS certificates for employees and deductees through the TRACES portal.
PAN & Aadhaar Validation
PAN verification and Aadhaar linking to ensure correct TDS rates and compliance with Section 206AB.
Correction & Rectification
Filing revised returns to correct defaults, mismatches, or incorrect details in previous quarters.
Challan Reconciliation
Matching challan payments against return data to ensure zero discrepancies and clean compliance records.
TAN Registration
Assistance in obtaining Tax Deduction Account Number — mandatory for all deductors before filing.
Types of TDS Returns
| Form | Applicable For | Purpose |
|---|---|---|
| Form 24Q | Salary payments | Filed by employers deducting TDS on employee salaries |
| Form 26Q | Non-salary payments | TDS on contractor fees, professional fees, rent, interest, etc. |
| Form 27Q | Payments to non-residents | TDS details on payments made to non-resident individuals or entities |
| Form 26QB | Property transactions | Filed by buyers deducting TDS on property purchase above ₹50 lakhs |
| Form 26QC | Rent payments | Filed by tenants deducting TDS on rent above ₹50,000/month |
Quarterly Filing Due Dates
TDS Rate Chart — FY 2024–25 (AY 2025–26)
| Section | Nature of Payment | Threshold Limit | TDS Rate |
|---|---|---|---|
| 192 | Salary | Basic exemption limit | As per slab |
| 192A | Premature EPF Withdrawal | ₹50,000 | 10% |
| 193 | Interest on Securities | ₹5,000 (₹10,000 for debentures) | 10% |
| 194 | Dividend | ₹5,000 | 10% |
| 194A | Interest – Bank / FD | ₹40,000 (₹50,000 for senior citizens) | 10% |
| 194B | Lottery / Game Winnings | ₹10,000 | 30% |
| 194C | Payment to Contractors | ₹30,000 (single) / ₹1,00,000 (annual) | 1% / 2% |
| 194D | Insurance Commission | ₹15,000 | 5% |
| 194H | Commission / Brokerage | ₹15,000 | 5% |
| 194I(a) | Rent – Plant & Machinery | ₹2,40,000 | 2% |
| 194I(b) | Rent – Land / Building / Furniture | ₹2,40,000 | 10% |
| 194IA | Transfer of Immovable Property | ₹50,00,000 | 1% |
| 194IB | Rent by Individuals / HUF | ₹50,000/month | 5% |
| 194J | Professional / Technical Services | ₹30,000 | 10% / 2% |
| 194M | Payments by Individual/HUF (contract, commission, professional fees) | ₹50,00,000 | 5% |
| 194O | E-commerce Operator to Seller | ₹5,00,000 | 1% |
| 195 | Payment to Non-Resident | Any amount | As per DTAA / IT Act |
⚠️ Penalties for Late Filing / Non-Filing
- Section 234E: ₹200 per day until the return is filed — charged from the due date onwards
- Section 271H: Penalty of ₹10,000 to ₹1,00,000 for incorrect details or non-filing
- Late Payment Interest: 1% to 1.5% per month on the unpaid TDS amount
- Higher TDS rate of 20% or more applies if deductee's PAN is not furnished
How We Process Your TDS Filing
Data Collection
- Collect TAN of deductor and PAN details of all deductees
- Gather salary records, payment details, and challan information for the quarter
- Obtain bank statements for reconciliation if required
Computation & Challan Preparation
- Calculate correct TDS amounts as per applicable sections and current rates
- Prepare and verify TDS challans before deposit with the government
- Reconcile challan payments against deductee-wise breakup
Return Preparation & Filing
- Prepare return in FVU-validated format as required by the department
- File quarterly return on TRACES / TIN-NSDL portal well before the due date
- Obtain and share acknowledgement number for your records
Certificate Generation & Post-Filing Support
- Download Form 16 (salary) and Form 16A (non-salary) from TRACES portal
- Issue TDS certificates to employees and deductees on time
- Handle any notices, defaults, or corrections arising after filing
Documents Required from Clients
🏢 Employer / Business Deductor
- TAN of the deductor
- PAN details of all deductees / employees
- Salary or payment records for the quarter
- TDS challan payment receipts
- Previous quarter's return copy (for corrections)
🏠 Individual / Property / Rent
- PAN of buyer/tenant and seller/landlord
- Property sale or rent agreement copy
- Bank account details (for refund, if any)
- TDS challan paid under Form 26QB / 26QC
📊 Bank Statements & Payment Records
- Bank statements for payment reconciliation
- Interest / dividend / commission payment records
- Contractor or vendor payment details
🌏 Non-Resident Payments
- Nature and amount of payment to non-resident
- DTAA benefit documents (if claiming lower rate)
- Tax Residency Certificate — Form 10F
Why Clients Choose Us
Error-Free Filing
Accurate computation and timely submission — no mismatches, no department notices, no defaults.
PAN–Aadhaar Validation
We verify and link PAN-Aadhaar to ensure correct rates and prevent higher deductions under Sec 206AB.
TRACES & Portal Experts
Full portal management — Form 16/16A download, defaults resolution, and challan reconciliation.
Expert CA Support
Qualified Chartered Accountants handling your TDS compliance with professional diligence every quarter.