Neha sharma (-) (1257 Points)
23 May 2013I'm preparing a presentation on TDS Returns and I'm confused whether the TDS Returns are filed annually or quarterly..
Form 24Q, Form 26Q, Form 27Q & Form 27EQ are filed quarterly...
But what about Form 24, Form 26, Form 27 & Form 27E... When are these forms filed ??
Kalpesh Soni
(Student)
(48 Points)
Replied 23 May 2013
TDS Return is filed Quarterly. TDS deducted shall be deposited in Bank (nationalized Bank). Amount paid or credited, whichever is earlier shall be considered for deducting TDS and such TDS deducted should be deposited in Nationalized Bank on or before 7th date of the next month in which such TDS was deducted. after quarter, TDS return is filed till 15th date of the next month, after the quarter ends. The due dates are as follows:
TDS Deducted: TDS to be deposited in Bank by (following date):
April to Feb 7th of next month
(eg.) April 7-May
But it is different for March. Due date for TDS to be deposited, which was deducted in March is 30th April.
Due date of TDS Returns are as follows:
April-June (Quarter-I) 15th July
July-Sept. (Quarter-II) 15th Oct
Oct.-Dec. (Quarter-III) 15th Jan.
Jan.-March (Quarter-IV) 15th May
The above return due dates and deposit date are for following Forms:
24Q (TDS deducted on salary) (on or after A.Y.: 2006-07)
26Q (TDS deducted otherthan Salary) ((on or after A.Y.: 2006-07)
Neha sharma
(-)
(1257 Points)
Replied 24 May 2013
and what about Form 24, Form 26, Form 27 & Form 27E... When are these forms filed ??
FORM 24 , FORM 26 , FORM 27 AND FORM 27E ARE FILES IN TXT FORMAT.THESE FILES ARE FIRST GENERATED WHILE PREPARING TDS RETURNS.AFTER GENERATING THESE FILES,U VALIDATE THESE FILES USING FILE VALIDATION ULITITY AND THEN FORMS 24Q , 26 Q , 27 Q , 27EQ ARE GENERATED IN FUV FORMAT WHICH ARE FILED FOR SUBMITTING TDS RETURNS.
FORM 24 , FORM 26 , FORM 27 AND FORM 27E ARE NOT FILED.U KEEP THESE FILES FOR RECORD PURPOSE.
Form 24Q, Form 26Q, Form 27Q & Form 27EQ ARE FILED QUARTELY.
FORM 24Q Q4 IS TREATED AS ANNUAL RETURN AS IT CONTAINS DATA RELATING TO TAX DEDUCTED IN RESPECT OF EMPLOYEES FOR THE WHOLE YEAR.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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