{"id":1676,"date":"2019-12-17T09:45:16","date_gmt":"2019-12-17T09:45:16","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=1676"},"modified":"2025-07-09T12:11:34","modified_gmt":"2025-07-09T06:41:34","slug":"form-26q-tds-return-filing-deductions-procedure","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/","title":{"rendered":"Form 26Q: TDS Return filing for Non-Salary Deductions &#8211; Know the Online Procedure"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Most people become concerned when it comes to <a href=\"https:\/\/corpbiz.io\/income-tax-return-filing\"><strong>Income tax Return filing<\/strong><\/a>. We give several excuses that lack of financial knowledge is the thing which restricts us from filing the TDS return correctly. If you will get familiar with the rules and regulations, then filing TDR will become easy for you. We all know that income tax is deducted from the salary we are earning. But this is not only the TDS. Any deduction in the salary other than the income is filed using the Form 26Q. Any individual or company earning must file the TDS before crediting the payment amount. Here, we will have a look at the online procedure for the&nbsp;<a href=\"https:\/\/corpbiz.io\/tds-return-filing\"><strong>TDS return filing<\/strong><\/a>&nbsp;for the Non-Salary Deductions.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#Basic_Definition_of_the_Payer_and_the_Payee\" >Basic Definition of the Payer and the Payee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_is_Form_26Q\" >What is Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_are_the_Sections_covered_in_Form_26Q\" >What are the Sections covered in Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_are_the_details_mentioned_in_Form_26Q\" >What are the details mentioned in Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#How_to_download_the_Form_26Q\" >How\nto download the Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_is_the_Due_date_of_filing_Form_26Q\" >What is the Due date of filing Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_is_the_rate_of_interest_charged_for_the_delay_in_TDS\" >What\nis the rate of interest charged for the delay in TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#What_is_the_penalty_for_late_filing_of_Form_26Q\" >What\nis the penalty for late filing of Form 26Q?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#Revision_of_the_form_26Q\" >Revision of the form 26Q<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/corpbiz.io\/learning\/form-26q-tds-return-filing-deductions-procedure\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basic_Definition_of_the_Payer_and_the_Payee\"><\/span>Basic Definition of the Payer and the Payee<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In context to\nthe TDS Return filing, a payer is a person who pays tax while payee is the\nperson who receives the taxes after the deduction. Also, another term for payer\nand payee is Deductor and Deductee.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Form_26Q\"><\/span>What is Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 26Q is applicable for TDS as per&nbsp;<strong><em>Section 200 sub-section (3) of Income Tax Act, 1961<\/em>,<\/strong>&nbsp;which is a TDS statement for all non-salary payments submitted by the deductor along with his TAN number.&nbsp;<\/p>\n\n\n\n<p>According to <strong>Section 200(3) of Income Tax Act, 1961,<\/strong>&nbsp;<strong>Form\n26Q<\/strong>&nbsp;is applicable for Tax Deduction at Source on the payment other\nthan the salary of an individual. The form is filed every quarter, and the\npayer has to submit the TAN (Tax Deduction Account Number) along with the\namount paid during the quarter.<\/p>\n\n\n\n<p>The\nnon-government deductors must furnish the PAN. While for the government\ndeductors&nbsp;<strong>\u201cPANNOTREQD\u201d<\/strong>&nbsp;is mentioned on the form.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Sections_covered_in_Form_26Q\"><\/span>What are the Sections covered in Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>193 \u2013 Income from Interest on securities<\/li>\n\n\n\n<li>194 \u2013 Income from Dividend<\/li>\n\n\n\n<li>194A \u2013 Income from Interest other than Interest on Securities<\/li>\n\n\n\n<li>194B \u2013 Income from (Winnings from lotteries and crossword puzzles)<\/li>\n\n\n\n<li>194BB \u2013 Income from Winnings from horse race<\/li>\n\n\n\n<li>194C \u2013 Income from Payment of contractor and subcontractor<\/li>\n\n\n\n<li>194D \u2013 Income from Insurance commission<\/li>\n\n\n\n<li>194EE \u2013 Income from Payment in respect of deposit under the national savings scheme<\/li>\n\n\n\n<li>194F \u2013 Income from Payments on account of repurchase of units by Mutual Funds or UTI 94F<\/li>\n\n\n\n<li>194G \u2013 Income from Commission, prize etc., on sale of lottery tickets<\/li>\n\n\n\n<li>194H \u2013 Income from Commission or Brokerage<\/li>\n\n\n\n<li>194I(a) \u2013 Income from Rent<\/li>\n\n\n\n<li>194I(b) \u2013 Rent<\/li>\n\n\n\n<li>194J \u2013 Income from Fees for Professional or Technical Services<\/li>\n\n\n\n<li>194LA \u2013 Income from Payment of Compensation on acquisition of particular immovable property<\/li>\n\n\n\n<li>194LBA \u2013 Income from specific units of a business trust<\/li>\n\n\n\n<li>194DA \u2013 Income from the life insurance policy.<\/li>\n\n\n\n<li>194LBB \u2013 Income from the units of investment fund<\/li>\n\n\n\n<li>194IA \u2013 Income from the transfer of certain immovable property other than agricultural land 9IA<\/li>\n\n\n\n<li>194LBC \u2013 Income from investment in securitisation trust.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_details_mentioned_in_Form_26Q\"><\/span>What are the details mentioned in Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Form 26Q<\/em><\/strong>\u00a0<strong><em>contains one annexure in which the following details are mentioned:<\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>Challan Details (BSR code, payment date, total amount).<\/li>\n\n\n\n<li>Deductor details<\/li>\n\n\n\n<li>Deductee details<\/li>\n<\/ul>\n\n\n\n<p>Also, you\nneed to mention the reasons in case the deductor has not deducted the TDS or\ndeducted the TDS at a lower rate.<\/p>\n\n\n\n<p><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/offences-penalties-under-gst-can-put-in-trouble\/\">How Offences &amp; Penalties Under GST Can Put In Trouble?<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_download_the_Form_26Q\"><\/span>How\nto download the Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul>\n<li>Visit the <strong>NSDL <\/strong>(National Securities and Depository Limited) website:<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"628\" height=\"283\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-13.png\" alt=\"National Securities and Depository Limited\" class=\"wp-image-1677\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-13.png 628w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-13-300x135.png 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n<ul>\n<li>Select the option \u201ce-TDS\/e-TCS from the \u201cDownload\u201d Section<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"599\" height=\"271\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-14.png\" alt=\"e-TDS\/e-TCS from the \u201cDownload\u201d Section\" class=\"wp-image-1678\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-14.png 599w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-14-300x136.png 300w\" sizes=\"(max-width: 599px) 100vw, 599px\" \/><\/figure><\/div>\n\n\n<ul>\n<li>Now, select the option \u201cQuarterly Returns\u201d and then choose the \u201cRegular\u201d.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"599\" height=\"272\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-15.png\" alt=\"Quarterly Returns\u201d and then choose the \u201cRegular\u201d.\" class=\"wp-image-1679\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-15.png 599w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/12\/image-15-300x136.png 300w\" sizes=\"(max-width: 599px) 100vw, 599px\" \/><\/figure><\/div>\n\n\n<ul>\n<li>After clicking on the option \u201cRegular\u201d, a new page will come,\nfrom there you can select the Form 26Q and download it.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Due_date_of_filing_Form_26Q\"><\/span>What is the Due date of filing Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<table class=\"table table-bordered\"><tbody><tr><td>\n  <strong>Quarter<\/strong>\n  <\/td><td>\n  <strong>Due Date<\/strong>\n  <\/td><\/tr><tr><td>\n  April\n  to June\n  <\/td><td>\n  31<sup>st<\/sup>&nbsp;July\n  <\/td><\/tr><tr><td>\n  July\n  to September\n  <\/td><td>\n  31<sup>st<\/sup>&nbsp;October\n  <\/td><\/tr><tr><td>\n  October\n  to December\n  <\/td><td>\n  31<sup>st<\/sup>&nbsp;January\n  <\/td><\/tr><tr><td>\n  January\n  to March\n  <\/td><td>\n  31<sup>st<\/sup>&nbsp;May\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_rate_of_interest_charged_for_the_delay_in_TDS\"><\/span>What\nis the rate of interest charged for the delay in TDS?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Here two cases arise:<\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>In case the TDS is not deducted \u2013 1% per month from the due date of deduction to the actual date of deduction.<\/li>\n\n\n\n<li> In case the TDS is not deposited \u2013 1.5% per month from the actual; date of deduction to the exact date of payment. <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_penalty_for_late_filing_of_Form_26Q\"><\/span>What\nis the penalty for late filing of Form 26Q?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The penalty for the late filing of Form 26Q is given below in the table:<\/em><\/strong><\/p>\n\n\n\n<table class=\"table table-bordered\"><tbody><tr><td>\n  <strong>Section<\/strong>\n  <\/td><td>\n  <strong>Minimum Penalty<\/strong>\n  <\/td><td>\n  <strong>Maximum Penalty<\/strong>\n  <\/td><\/tr><tr><td>\n  Late\n  filing of 26Q (Penalty under Section 234E)\n  <\/td><td>\n  INR\n  200 per day until the return is filed.\n  <\/td><td>\n  The\n  maximum penalty is equal to the number of TDS deducted\n  <\/td><\/tr><tr><td>\n  Non-filing\n  of 26Q (Penalty under Section 271H)\n  <\/td><td>\n  INR\n  10,000\n  <\/td><td>\n  INR\n  1,00,000\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<h3 class=\"wp-block-heading\">However, there are some conditions under which no penalty\nwill be charged under 271H:<\/h3>\n\n\n\n<ul>\n<li>Tax Deduction at Source is deposited to the government.<\/li>\n\n\n\n<li>Late filing fees and interest.<\/li>\n\n\n\n<li>Return is filed before the expiry of the due date.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Revision_of_the_form_26Q\"><\/span>Revision of the form 26Q<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In any case, if a discrepancy or\nmistake is noticed in the form after submitting the TDS returns, then at that\ncase the deductor can file a correction statement. The deductor shall pay the\ncharges or the fees for filing revised return. There is no limit in filing the\ncorrection form and the deductor can submit such multiple revised returns.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Well, to\nconclude, one can say that filing form 26Q is a mandatory procedure for all\nthose who have other sources of income rather than their income. Tax saving and\nfiling the income tax appropriately is the primary concern of every individual.\nYou can either visit the NSDL portal for the filing procedure or contact our\nteam of experts to fill the form on your behalf.<\/p>\n\n\n\n<p><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/new-gst-registration-in-just-few-steps\/\">Get Your New GST Registration in Just One Step<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Most people become concerned when it comes to Income tax Return filing. We give several excuses that lack of financial knowledge is the thing which restricts us from filing the TDS return correctly. If you will get familiar with the rules and regulations, then filing TDR will become easy for you. We all know that [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1680,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[152,237],"tags":[238],"acf":{"service_id":"51"},"authorName":"Shalini Singh","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2019\/09\/MEE.jpeg","authorDescription":"Shalini is a B.tech graduate but her keen interest in writing impelled her to continue as a content writer. Further, She has a rich experience in Companies Act and Ammendment related topics.","postViews":9636,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1676"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=1676"}],"version-history":[{"count":15,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1676\/revisions"}],"predecessor-version":[{"id":69610,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/1676\/revisions\/69610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/1680"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=1676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=1676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=1676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}