| S. No. | Form No. | Detailed Description | Due Dates |
| 1 | Form 26Q | This form is used to file TDS returns for payments other than salary, such as professional fees, interest, rent, and contract payments made to residents. It is applicable to deductors other than individuals/HUF who are not liable for tax audit. | Quarterly – 31st of the month following the quarter (except Q4, which is due on May 31st) |
| 2 | Form 24Q | This form is used for filing TDS returns on salary payments. Employers deduct TDS on employees’ salaries under Section 192 and report the deductions using this form. | Quarterly – 31st of the month following the quarter (except Q4, which is due on May 31st) |
| 3 | Form 27/27Q | Form 27 is used for TDS on interest, dividends, or other specified payments made to residents, while Form 27Q is used for TDS on payments made to non-residents (excluding salaries), such as royalty, technical fees, and interest. | Quarterly – 31st of the month following the quarter (except Q4, which is due on May 31st) |
| 4 | Form 27E/27EQ | These forms are used for filing TCS (Tax Collected at Source) returns. Businesses collecting tax at source (e.g., on the sale of specified goods) must report such collections using these forms. | Quarterly – 15th of the month following the quarter |
| 5 | Form 26QB | This form is used for TDS on the sale of immovable property under Section 194-IA. If the sale value exceeds ₹50 lakh, the buyer must deduct 1% TDS and deposit it using this form. | Within 30 days from the end of the month in which TDS was deducted |
| 6 | Form 26QC | This form is used for TDS on rent payments under Section 194-IB. It applies when an individual/HUF pays monthly rent exceeding ₹50,000. The tenant must deduct 5% TDS and report it using this form. | Within 30 days from the end of the month in which TDS was deducted |
| 7 | Form 26QD | This form is for TDS on contractual payments made by individuals or HUFs under Section 194M. It applies when payments exceed ₹50 lakh in a financial year. | Within 30 days from the end of the month in which TDS was deducted |
| 8 | Form 26B | This form is used to apply for a refund of excess TDS deposited by the deductor. If excess TDS has been paid, the deductor can claim a refund using this form. | No specific due date; it can be filed whenever applicable |
| 9 | Form 13 | This form is used to apply for a lower or nil TDS deduction certificate under Section 197. Taxpayers eligible for reduced TDS deduction (due to exemptions or deductions) can file this form to obtain approval from the Income Tax Department. | Before the deduction of TDS |
📌 Quarterly TDS/TCS forms (24Q, 26Q, 27Q, 27EQ) must be filed by the 31st of the following month (except for Q4, which is due by May 31st).
📌 TDS on property sales, rent, and contractual payments (26QB, 26QC, 26QD) must be deposited within 30 days from the end of the transaction month.
📌 Form 13 & 26B help in obtaining TDS relief – one for lower deduction and the other for refunds.
