TDS i.e. Tax Deducted Source is the tax that has been deducted by the Government at the time of payments of specific transactions including rent, salary, professional fees, commission, etc. TDS Return is the quarterly statement or summary of the TDS related transactions that have been made in the particular quarter. But sometimes people get confused about the right Form used to file TDS Return. Let’s talk about different forms available for online TDS Return filing in India. Forms for Online TDS Return Filing Form Type of Transaction 24Q TDS on salary 26Q TDS on payments other than salary (for resident deductee) 27Q TDS on payments other than salary (for foreign companies which are non – resident deductees) 26QB TDS on the sale of a property 26QC TDS on rent 27EQ Quarterly summary of the collection of TDS by a seller from the buyer & its payment to the government TDS Return Forms Form 24Q It has been filed by the employers to declare & deposit TDS deducted by them from salary of employees. Form 26Q It is used for TDS e filing the quarterly statement of the tax deducted/ collected from the payment other than salary. Form 27Q It is eTDS Return used for declaration of TDS on the payments made to non-residents (other than salary). Form 26QB This TDS Return Form has been used for the declaration of the TDS on the sale of an immovable property. Form 26QC This TDS return Form is challan cum statement of deduction. It has been used to file TDS Return for the tax deducted at the time of payment of rent. Form 27EQ When the sellers collect the tax from the buyers & pay it to the government then you need to file TDS Return with this form. Due Dates of Different Forms of Online TDS Return Filing The TDS Return Filing Due Dates for different forms are as given below- Form TDS Due Date Form 24Q Q1 – July 31st Q2 – October 31st Q3 – January 31st Q4 – May 31st Form 26Q Q1 – July 31st Q2 – October 31st Q3 – January 31st Q4 – May 31st Form 27Q Q1 – July 31st Q2 – October 31st Q3 – January 31st Q4 – May 31st Form 26QB Within 30 days from the end of the month of TDS deduction Form 26QC Within 30 days from the end of the month of TDS deduction These are the TDS Payment due dates set by the government. Note: It will remain same unless TDS Return due date extended by the Government. Conclusion Online TDS Return Filing is crucial for every taxpayer. But sometimes there may be confusion regarding different TDS Return forms. This article will help you to go through it. You will get a clear picture of different forms. If you have any query you can seek the expert assistance of professionals like Legal Pillers. Connect us now for an effortless TDS Registration & TDS e Filing.