TDS Return Form: Types, & Submission Process

What Are the Types of TDS Returns Forms?

What Is Form 24Q in TDS?

Sections Covered

Section

Nature of Payment

Section 192A

Remuneration is given to the Government employees apart from the employees of the Union Government.

Section 192B

Remuneration is given to the non-government employees

Section 192C

Remuneration is given to the employees of the Union government

[1]

Due Date for Form 24Q

The Form 24Q return filing due dates are listed below.

Quarter

Due Date of Return Filing

April to June

31st July

July to September

31st October

October to December

31st January

January to March

31st May

[2]

What Is Form 26Q in TDS?

Sections Covered

Section

Nature of Payment

193

Interest on securities

194

Dividend

194A

Interest other than interest on securities

194B

Winnings from lotteries and crossword puzzles

194BB

Winnings from horse race

194C

Payment of contractor and subcontractor

194D

Insurance commission

194EE

Payment in respect of deposit under (NSS) national saving scheme

194F

Payments on account of repurchase of units by mutual funds or UTI

194G

Commissions, prizes etc., on sale of lottery tickets

194H

Commission or brokerage

194I(a)

Rent

194I(b)

Rent

194J

Fees for professional or technical service

194LA

Payment of the Compensation on acquisition of certain immovable property

194LBA

Certain income from compensation on acquisition of certain immovable property

194DA

Payment in respect of life insurance policy

194LBB

Income in respect of units of investment fund

194IA

Payment on transfer of certain immovable property excluding agriculture land

194LC

TDS on income by way of interest from an Indian Company or a business trust

194LD

TDS on income by way of interest on certain bonds and Government Securities

194LBC

Income in respect of investment in securitisation trust

192A

Payment of accumulated balance due to an employee from the trustees of the Employees’ Provident Fund Scheme, 1952

194N

TDS on cash withdrawal over ₹ 1 crore

194M

TDS on payment to resident contractors and professionals

194O

TDS on E-Commerce Transactions under Section 194O with effect from 1st April 2020

Due Date for Form 26Q

Here you will find the due dates for filing Form 26Q.

Quarter

Due Date of Return Filing

Quarter 1

31st July

Quarter 2

31st October

Quarter 3

31st January

Quarter 4

31st May

[4]

What Is Form 27Q in TDS?

Sections Covered

Section

Nature of Payment

194E

Payment made to sports association or NRI sportsman

194LB

Payment made as to interest on infrastructure debt fund

194LC

Payment made as to interest by an Indian company or trust for the money borrowed in foreign currency as a loan or long term bonds.

195

Payment made to a Non-resident Indian citizen

196B

Payment made to an offshore fund

196C

Payment made to a non-resident Indian citizen in the form of Indian’s company shares or foreign currency bonds

196D

Payment made to foreign investors in the form of securities.

194LD

TDS on income by way of interest on certain bonds and Government Securities (Applicable from FY 2013-14 onwards)

194LBA

Certain Income from units of business trust (Applicable from FY 2014-15 Q3 onwards)

194LBB

Income in respect of units of the investment fund (Applicable from FY 2015-16 onwards)

192A

Payment of accumulated balance due to an employee made by the trustees of the Recognised Provident Fund (RPF). Applicable for statements of FY 2015-16 onwards & where the payment date is on or after 01/06/2015.

194LBC

Income in respect of investment in securitisation trust. Applicable for statements of FY 2016-17 onwards & where the payment date is on or after 01/06/2016.

[5]

Due Date for Form 27Q

Here are the due dates to file Form 27Q.

Quarter

Due Date of Return Filing

Quarter 1

31st July

Quarter 2

31st October

Quarter 3

31st January

Quarter 4

31st May

[6]

What is Form 27EQ in TDS?

Sections Covered

Section

Nature of Payment

206CA

Alcoholic liquor for human consumption

206CB

Timber obtained under a forest lease

206CC

Timber obtained under any mode except forest lease

206CD

Any other forest product except timber or tendu leaves

206CE

Scrap

206CF

Parking lot

206CG

Toll plaza

206CH

Quarrying and mining

206CI

Tendu leaves

206CJ

TCS from the sale of certain minerals

206CK

TCS on cash case of jewellery

206CL

Motor vehicle sales

206CM

Sale in cash of any goods

206CN

Providing of any services

206C1G(a)

Remittance out of India under the LRS of RBI (Budget 2020 has proposed to insert this sec.)

206C1G(b)

Overseas tour program package(Budget 2020 has proposed to insert this sec.)

206C1H

Sale of any goods (except goods on which TCS is applicable specifically)(Budget 2020 has proposed to insert this sec.)

[7]

Due Date for Form 27EQ

Listed below are the due dates for filing Form 27EQ.

Quarter

Due Date of Return Filing

April to June

15th July

July to September

15th October

October to December

15th January

January to March

15th May

[8]

How to Download Forms 24Q, 26Q, 27Q and 27EQ?

Online Submission of TDS Returns

Frequently Asked Questions