Below are the important due dates for filing of TDS Return, but the same are subject to extension by the CBDT for specific quarters of a particular financial year.


To avoid any mistake it is very important to know the pertinent form number applicable of each TDS return filing, such as;


The quarterly return statement should be accompanied by a signed verification in Form No. 27A. Form 27A is a control chart of quarterly TDS/TCS statement to be filed by deductors/collectors along with quarterly statements. It is a summary of TDS/TCS return which contains control totals of “amount paid” and “income tax deducted at source”.

The control totals of “amount paid” and “income tax deducted at source” mentioned on Form No. 27A should match with the corresponding control totals in TDS/TCS return. A separate Form No. 27A is to be filed for each TDS/TCS return.

What happens if TDS deducted, but not filed? What happens if no TDS has been deducted or what are the penalties for filing TDS with wrong details; See below;


Late filing of TDS Return

As per section 234E of Income Tax Act w.e.f 1st July 2012, any delay in furnishing the eTDS statement will result in a mandatory fees of Rs. 200 per day, the total fees should not exceed the total amount of TDS made for the quarter. The late filing fee should be paid before filing such delayed eTDS statement.

Non-Filing of TDS Return

As per section 271H of Income Tax Act failure to file eTDS statement delaying more than an year or furnishing incorrect details in the statement filed like PAN, Challan and TDS Amount etc, will result in a penalty ranging from Rs. 10,000 to one lac.

Revision of TDS Return

In case of any error are noticed after the submission of return, a correction statement can be filed by the deductor. Though revision of TDS return can be filed multiple time by the deductor to incorporate changes, but any such revision of TDS returns by the would attract charges as stated above.

How to Check TDS Return Status

The status of TDS return filed can be checked online by furnishing the TAN no. and the Provsional Receipt No (PRN)/Token No though the link of NSDL website

Know TDS Filing Due Dates & Penalties for Non/Wrong Filing of TDS Returns

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