How to File a TDS Return Online in India: Forms, Process and Due Dates

Kaustav Chowdhury
Jul 8
3 min read

Updated: Jul 17

Tax Deducted at Source (TDS) is a mechanism under the Income Tax Act where the person making specified payments deducts tax at the prescribed rate and deposits it with the government. Every deductor is required to file quarterly TDS returns reporting all deductions made during the quarter. With the introduction of new forms under the Income Tax Rules 2026 and the TRACES 2.0 portal, the filing process has undergone significant changes. This guide covers the complete process.

New TDS Return Forms Under Income Tax Rules 2026

The Income Tax Rules 2026 have introduced new form numbers for TDS returns. Form 138 replaces Form 24Q for salary TDS. Form 140 replaces Form 26Q for non-salary TDS payments to residents. Form 144 replaces Form 27Q for TDS on payments to non-residents and foreign companies. Form 143 replaces Form 27EQ for Tax Collected at Source (TCS) returns. The underlying data requirements remain substantially similar, but deductors must use the new form numbers for quarters starting from the applicable date.

Due Dates for Filing TDS Returns

TDS returns must be filed quarterly within the following deadlines. For Quarter 1 (April to June), the due date is July 31. For Quarter 2 (July to September), the due date is October 31. For Quarter 3 (October to December), the due date is January 31. For Quarter 4 (January to March), the due date is May 31. Government deductors filing Form 24Q for the last quarter have a different deadline of May 15.

Step-by-Step Process to File a TDS Return

Step 1: Collect all TDS certificates and records of tax deducted during the quarter. Ensure you have the PAN of all deductees, the amount paid, tax deducted, and the date of deduction. Verify that all TDS has been deposited with the government through challan payments.

Step 2: Download the Return Preparation Utility (RPU) from the TRACES 2.0 portal at tdscpc.gov.in. The RPU is a free tool provided by the government for preparing TDS returns in the prescribed format. Select the appropriate form based on the type of deduction.

Step 3: Enter all deduction details in the RPU, including deductee information (PAN, name, address), payment details (amount, date, section under which TDS is deducted), and challan details (BSR code, challan serial number, date of deposit). The RPU will auto-calculate totals and verify basic consistency.

Step 4: Validate the return file using the File Validation Utility (FVU). The FVU checks for errors such as PAN mismatches, incorrect challan details, or missing mandatory fields. If errors are found, correct them in the RPU and re-validate.

Step 5: Generate the validated return file (.fvu format) and log in to the TRACES 2.0 portal. Navigate to the TDS return filing section, upload the validated file, and submit it using your digital signature or verification code.

Step 6: After successful upload, the portal will generate an acknowledgment receipt with a provisional receipt number. Save this for your records. The return will be processed by the CPC (Centralized Processing Cell), and any discrepancies will be communicated through the portal.

Penalties for Late Filing

Section 234E imposes a late filing fee of Rs 200 per day for each day of delay, continuing until the return is filed. This fee cannot exceed the amount of TDS deducted for the quarter. Section 271H provides for an additional penalty ranging from Rs 10,000 to Rs 1,00,000 for failure to file TDS returns within one year of the due date, or for filing with incorrect information. However, Section 271H penalty may not be imposed if the return is filed before the expiry of one year from the due date and all fees, interest, and TDS amounts have been paid.

Correcting Errors in Filed Returns

If you discover errors after filing, you can file a correction return through the TRACES 2.0 portal. Download the consolidated file (conso file) for the relevant quarter, make corrections in the RPU, validate using FVU, and upload the corrected return. Common corrections include adding missed deductees, correcting PAN details, and updating challan information.

Related Guides

For more on tax compliance, see our guides on how to respond to an income tax notice in India, and how to link PAN with Aadhaar.

Key Takeaways

New TDS return forms under Income Tax Rules 2026 replace the older 24Q, 26Q, 27Q, and 27EQ forms. TDS returns must be filed quarterly with deadlines ranging from July 31 to May 31 depending on the quarter. The TRACES 2.0 portal and RPU/FVU utilities are used for preparation and filing. Late filing attracts a fee of Rs 200 per day under Section 234E and a penalty of Rs 10,000 to Rs 1,00,000 under Section 271H. Correction returns can be filed to fix errors after submission.