Upload, Prepare & Review
Authorised NSDL (Govt of India) utility
Smart & Easy Error Corrections
Support thru Phone / eMail / Chat
Start Now
Best reviewed, Quality Income Tax Filing Portal in India
Covering Form 24Q, 26Q, 27Q, 27EQ & others
Best Service at affordable Prices
Expert Advice & Faster Service
Self Service or Do-it-yourself (DIY) Income Tax Filing, Compliance, GST Invoicing & Accounting
Form 24Q 26Q, 27Q, 27EQ - Covering TDS on Rent paid, Professional remuneration, Commission paid, Contractor payments, Interest Paid. In addition, forms also cover for payments made to non-residents (NRI)
We promise to provide exceptional service, in case you are not satisfied with the service you purchased, we will provide an unconditional refund of EZTax.in Service fee you paid *.
Expert Assisted Income Tax Services in Filing, Compliance, Savings, Registrations, Invoicing & Accounting made Easy & Affordable where our team help you all the way.
Exceptional Service at an affordable Prices. Choose best TDS Service you or your business needs. If you need a service that's not available here, no worry, please contact our Support Center
Online Self Service for TDS FVU generation, FVU generation 24Q, 26Q for any number deductees & challans in few minutes and generates a FVU file and 27A pdf
Consultation and guidance in applicability of TDS, Challan Payments and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return (26QB), Generation of Form 16A for the concerned deductees
Consultation and guidance in applicability of TDS , Challan Payment and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return (24Q), Generation of Form 16
Consultation and guidance in applicability of TDS, Challan Payments and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return (26Q), Generation of Form 16A for the concerned deductees
Consultation and guidance in applicability of TDS, Challan Payments and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return (27Q), Generation of Form 16A for the concerned deductees
Consultation and guidance TDS, Challan Payments and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return(27EQ), Generation of Form 27D for the concerned Collectees
Consultation and guidance in TDS Challan Payment and Filing, Income Tax e-Filing and Traces Registration, Filing of TDS Return (26QC), Generation of Form 16C
No more visits, software updates. Very easy 6 step process to generate FVU file for your TDS Filing
For the most, you need Company, Authorized, Challan, Deductee and other applicable.
Once Signed in, select the Form, FY, Quarter etc. If individual, it would be even simpler.
Upload Excel (if you choose), Challan PDF & Fill the questionnaires.
Review to Generate the error free FVU and Revise if needed.
Pay only when you are satisfied. Start for Free. Check the Price table.
Validate for Errors, Finally download the FVU and 27A documents, instructions to upload @ ITD Site.
The concept of TDS was introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source, and remit the same into the account of the Central Government.
A TDS Return is a quarterly statement, which has to be submitted to the Income Tax Department of India. Submitting TDS Return is mandatory if you are a deductor. It has details of TDS deducted and deposited by you.
For eg., Mr. Kapoor rented an apartment and paying more than Rs.50,000/-, then he must deduct 5% of the rent and pay the remaining to the landlord. The deducted 5% is the TDS, that he must file under his TDS return.
Quarter | Quarter Period | Last Date of Filing |
1st Quarter | 1st April to 30th June | 31st July |
2nd Quarter | 1st July to 30th September | 31st Oct |
3rd Quarter | 1st October to 31st December | 31st Jan |
4th Quarter | 1st January to 31st March | 31st May |
For assessee other than Companies, TDS will be deducted as follows ...
Most common sections used :
Particulars | TDS Rates (in %) |
Section 192: Payment of salary | Normal Slab Rate |
Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee (with effect from 01.06.2015). | 10 |
Section 194C: Payment to contractor/sub-contractor
| 1 2 |
Section 194: Dividend other than the dividend as referred to in Section 115-O | 10 |
Section 194A: Income by way of interest other than "Interest on securities" | 10 |
Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort | 30 |
Section 194BB: Income by way of winnings from horse races | 30 |
Section 194H: Commission or brokerage | 5 (10% till 31-5-2016) |
Section 194-I: Rent
| 2 10 |
Section 194-IA: Payment on transfer of certain immovable property other than agricultural land | 1 |
Section 194-IB: Payment of rent by individual or HUF not liable to tax audit | 5 |
Section 194-IC: Payment of monetary consideration under Joint Development Agreements | 10 |
Section 194J: Any sum paid by way of
| No longer used |
New Section 194JA: Any sum paid by way of
| 2 |
New Section 194JB: Any sum paid by way of
| 10 |
Section 195 : Payment of any other sum to a Non-resident
| 20 10 10 10 15 |
Most uncommon sections used :
Particulars | TDS Rates (in %) |
Section 193: Interest on securities
| 10 10 10 10 |
Section 194D: Insurance commission | 5 (10% till Assessment year 2016-17) |
Section 194DA: Payment in respect of life insurance policy | 5 (2% till 31-5-2016) |
Section 194EE: Payment in respect of deposit under National Savings scheme | 10 (20% till 31-5-2016) |
Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | 20 |
Section 194G: Commission, etc., on sale of lottery tickets | 5 (10% till 31-5-2016) |
Section 194K: Income Payable to a resident assessee in respect of units of a specified Mutual Fund or of the Units of the UTI | 10 |
Section 194LA: Payment of compensation on acquisition of certain immovable property | 10 |
Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. | 10 |
Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] | 10 |
Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 25% in case of Individual or HUF; 30% in case of Other person |
Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh. | 5 |
Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office: | 2 |
| 2%, 5% (if cash withdrawal exceeds 1 Cr during previous year)* |
Section 194O: TDS on E-commerce transactions | 1% of the gross amount of sale / Services / both 2% of consideration received or receivable by an ecommerce operator from supply of goods or services |
Section 194P: Payment to Specified Senior Citizen | Tax as per rates in Force |
Section 194Q: Deduction of tax at source on payment of certain sum for purchase of goods | 0.1% (5% in case where PAN is not quoted) |
Section 194R: Deduction of tax on benefit of perquisite in respect of business or profession | 10% of value or aggregate value of such benefit |
Section 194S: TDS on Payment on transfer of virtual digital asset | 1% on consideration for transfer of such virtual digital asset |
Any Other Income | 10 |
Consider the latest TDS Amendments in 2019
The Late fee for the persons who fails to file TDS/TCS returns on or before due date is liable to pay late fee u/s 234E.
Person fails to file the statement of tax deducted/collect at source i.e. TDS/TCS return on or before the due dates, Minimum penalty can be levied of Rs. 10,000 which can go upto Rs. 1,00,000.
It is guided by Section 234H and it is different from late filing fee u/s 234E.
Penalty can also be levied if the deductor/collector files an incorrect TDS/TCS return.
No penalty will be levied in case of delay in filing the TDS/TCS return if following conditions are satisfied: