How to file TDS return (Form 24Q + 26Q) in 2026

Quarterly TDS return filing is where many Indian SMBs slip. Late filing = ₹200/day per return + interest. Here is the actual process.

Step 1: Identify which form you need

Form 24Q: salary TDS (Section 192). Form 26Q: TDS on payments other than salary (194C, 194I, 194J, etc.). Form 27Q: TDS on payments to non-residents. Form 27EQ: TCS.

Step 2: Deposit TDS by 7th of next month

TDS deducted in April must be deposited by 7 May. March: deposit by 30 April. Use ITNS Challan 281 on tin.tin.nsdl.com or netbanking. Get challan ID (CIN).

Step 3: Download the return prep utility (RPU)

tin-nsdl.com → e-TDS → RPU (free). Generate FVU (File Validation Utility) file. Many CAs use ClearTax/Saral TDS for the same task with better UX.

Step 4: Enter deductee details

For each TDS entry: PAN of deductee, name, address, section (192/194C/etc.), payment date, payment amount, TDS amount, deposit challan number. PAN mistakes lead to short credit in 26AS.

Step 5: Validate using FVU

Run FVU.exe to check for errors. Fix any: wrong PAN structure, missing fields, duplicate challan reference. FVU output =.fvu file.

Step 6: Upload on TRACES

tdscpc.gov.in → File Returns. Upload.fvu file. Sign with DSC (mandatory for companies). Get acknowledgement. Token number = your filing proof.

Step 7: Download Form 16/16A from TRACES

After filing, generate Form 16A (non-salary) within 15 days. Form 16 (salary) by 15 June following FY end. Issue to deductees via email.

Frequently asked questions