Quarterly TDS Return Filing: Form 24Q, 26Q, 27Q Due Dates & FVU Process

त्रैमासिक टीडीएस रिटर्न फाइलिंग (फॉर्म 24Q / 26Q)

Comprehensive guide to quarterly TDS return filing under Section 200(3) of the Income Tax Act: preparing quarterly statements, validating using NSDL File Validation Utility (FVU), statutory quarterly deadlines, and handling Section 234E late fees.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

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Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Form 24Q: Quarterly TDS statement for Salary payments (Section 192).

Form 26Q: Quarterly TDS statement for all Domestic Non-Salary payments (Section 194C, 194J, 194I, 194H, 194Q).

Statutory Due Dates: Q1 (31st July), Q2 (31st October), Q3 (31st January), Q4 (31st May).

Section 234E Late Fee: Mandatory ₹200 per day for each day of delay until the return is filed (capped at total TDS amount).

Section 271H Penalty: Assessing officer may levy penalty from ₹10,000 up to ₹1,00,000 for failure to file within 1 year.

Who is Eligible & When Does it Apply?

Applicability #1

All corporate and non-corporate entities holding a Tax Deduction and Collection Account Number (TAN).

Step-by-Step Procedure & Compliance Roadmap

Compile Monthly Challan ITNS 281 Records

Collate BSR code, challan tender date, challan serial number, and amount deposited.

Prepare Deductee Annexures in RPU

Enter vendor/employee PAN, section, date of payment, and TDS deducted into Return Preparation Utility.

Validate using NSDL FVU Software

Run CSI (Challan Status Inquiry) file validation to generate the .fvu file.

Upload on Income Tax Portal or TIN-FC

Submit the validated file with DSC on eportal.incometax.gov.in.

Mandatory Documents Checklist

TAN Number, Monthly ITNS 281 Challans, CSI file from OLTAS, Validated PAN list of deductees

Common Mistakes & Compliance Risks to Avoid

•Entering incorrect BSR code or challan number, leading to unmatched challan short-payment defaults on TRACES.

•Failing to validate PANs before return filing.

Frequently Asked Questions

How to correct errors in a filed TDS return?

File a TDS Correction Return online via TRACES after requesting the consolidated .conso file for the relevant quarter.

Interactive Tax Calculators

TDS Calculator

Related Tax Knowledge

TDS Rates Matrix TDS Certificates (Form 16A)

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.