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Home > TDS > TDS On Payments other than Salaries Last Updated: Dec 05th 2023

TDS on Payments Other than Salaries | Form 26Q Filing

Every Person (both Corporate and Non-Corporate) making payments specified in Income Tax are required to deduct the tax at source. The Person who is making the payment is called deductor and the person to whom the payment is made is called Deductee

It is the responsibility of deductor to deduct the taxes, pay the taxes to Government and file the TDS returns.

TDS on Payments Other than Salaries (Form 26Q)

TDS on Payments Other than Salaries to be captured through Form 26Q quarterly statement. Explains TDS on Payments Other than Salaries, applicability, threshold limits, rates of TDS, Time of Deduction, requirements to prepare TDS return and filing.

This document covers

  1. What is Form 26Q?
  2. Sections covered in Form 26Q
  3. Due Dates for Filing Form 26Q
  4. Details required for Form 26Q
  5. Form 16A
  6. Next Steps

1.What is Form 26Q?

Form 26Q is one type of TDS Return. Form 26Q is a quarterly Statement of deduction of tax for payments other than Salary.

2. Sections covered in Form 26Q

Following are the section covered in Form 26Q

  1. 192A- Payment of Accumulated balance due to an employee
  2. 193- Interest on securities
  3. 194- Dividend
  4. 194A- Interest other than interest on securities
  5. 194B- Winnings from lotteries and Crossword puzzles
  6. 194BB- Winnings from Horse race
  7. 194C- Payment of Contractors and Sub Contractors
  8. 194D- Insurance Commission
  9. 194DA- Payment in respect of life insurance policy
  10. 194EE-Payments in respect of deposits under National Savings Schemes
  11. 194F- Payments on account of repurchase of Units by Mutual Funds or UTIs
  12. 194G-Commission, prize etc., on sale of lottery tickets
  13. 194H-Commission or Brokerage
  14. 194-I(a)- Rent on Plant and Machinery
  15. 194-I (b)-Rent on Land/Building
  16. 194J(a)- Fees for Technical Services (not being professional service), royalty for sale, distribution or exhibition of cinematographic films and call center(@2%)
  17. 194J(b)- Fee for professional service or royalty etc (@10%)
  18. 194K- Income in respect of units
  19. 194LA- Payment of Compensation on acquisition of certain immovable property
  20. 194LBA(a)- Certain income in the form of interest from units of a business trust to a resident unit holder
  21. 194LBA(b)- Certain income in the form of dividend from units of a business trust to a resident unit holder
  22. 194LB-Income in respect of units of investment fund
  23. 194LBC-Income in respect of investment in securitization trust
  24. 194N- Payment of certain amounts in cash
  25. 194NF- Payment of certain amounts in cash to non-filers
  26. 194-O-Payment of certain sums by e-commerce operator to e-commerce participant
  27. 194Q- Payment of certain sums for purchase of goods
  28. 194R - Payments of benefits or perquisites of business or profession
  29. 194S - Payment of consideration for transfer of virtual digital asset by persons other than specified persons

3. Due Dates for Filing Form 26Q

Form 26Q is required to be filed on quarterly basis. The following are the due dates for filing form 26Q

  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 26Q

The following are the details required for Form 26Q 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

5.Form 16A

Form 16A is the TDS certificate to be issued by deductor to deductee in respect of tax deducted or tax deposited under above sections. Form 16A should be given by the deductor to deductee within 15days of filing.

6. Next Steps

Contact Team to prepare TDS and file your Taxes either through Expert Services or through Online Software @

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.