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TDS on Salaries | Form 24Q Filing

Section 192 of Income Tax Act, 1961 provides that every person who is responsible for paying any income which is chargeable under the head Salary needs to deduct TDS u/s 192 and file the TDS returns in Form 24Q.

It is the responsibility of Employer (Deductor) to deduct the taxes, pay the taxes to Government and file the TDS returns in Form 24Q. Employee is called Deductee.

TDS on Salaries (Form 24Q)

1. What is Form 24Q?

Form 24Q is one type of TDS Return. Form 24Q is a quarterly Statement of deduction of tax on Salaries. Annexure II (Salary Details) are not required to be furnished while filing Q1, Q2 and Q3 Form 24Q. Annexure II which give yearly salary details and deduction details needs to be given while filing Q4 Form 24Q.


2. Sections covered in Form 24Q

Following are the sections covered in Form 24Q

  1. 92A -Payment to Government employees other than Inion Government employees
  2. 92B - Payment to employees other than Government employee
  3. 92C - Payment to Indian Government employees
  4. 94P - Payment to Specified Senior Citizen

3. Due Dates for Filing Form 24Q

Form 24Q is required to be filed on quarterly basis. The following are the due dates for filing form 24Q

  1. For April to June – July 31.
  2. For July to Sep – Oct 31.
  3. For Oct to Dec – Jan 31.
  4. For Jan to March -May 31.


4. Details required for Form 24Q

The following are the details required for Form 24Q filing

  1. TAN and PAN of Deductor.
  2. Address of Deductor.
  3. PAN and Address of Responsible Person (Director in case of Pvt Ltd, Partner in case of Partnership/LLP. Proprietor in case of Proprietorship).
  4. Challans Paid.
  5. Name and Pan of Deductees.
  6. Date of payment and amount of payment.
  7. For Annexure II, below details are required.
    1. Whether Employee is opting Old/New regime.
    2. Deductee Type (Regular, Senior Citizen, Super Senior Citizen,Women).
    3. Employment period.
    4. Gross Salary for the financial year.
    5. House rent paid, Home loan, any other investments u/s 80C,80D etc.
    6. Any other income which employee has disclosed.


5. Form 16

Form 16 is the TDS certificate to be issued by Employer (Deductor) to Employee (Deductee) in respect of tax deducted or tax deposited in respect of Salary. Form 16 should be given by the Employer to Employee within 15 days of Form 24Q filing of last quarter i.e. June 15 every year unless due dates extended.

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