Monday, 18 April 2011

What are the forms to be used for filing annual/quarterly TDS/TCS returns?


Following are the returns for TDS and TCS and their periodicity:
Form NoParticularsPeriodicity
Form 24Annual return of "Salaries" under Section 206 of Income Tax Act, 1961Annual
Form 26Annual return of deduction of tax under section 206 of Income Tax Act, 1961 in respect of all payments other than "Salaries"Annual
Form 27Statement of deduction of tax from interest, dividend or any other sum payable to certain personsQuarterly
Form 27EAnnual return of collection of tax under section 206C of Income Tax Act, 1961Annual
Form 24QQuarterly statement for tax deducted at source from "Salaries"Quarterly
Form 26QQuarterly statement of tax deducted at source in respect of all payments other than "Salaries"Quarterly
Form 27QQuarterly statement of deduction of tax from interest, dividend or any other sum payable to non-residentsQuarterly
Form 27EQQuarterly statement of collection of tax at source

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