TDS Return Filing and Compliance in Jaipur
Businesses that pay salaries, rent, professional fees, contractors and interest must deduct and deposit tax at source and file quarterly returns. We handle the full cycle.
What we handle
- TAN registration for new deductors.
- Determining the tax to be deducted – the correct section and rate, and lower-deduction certificates where appropriate.
- Monthly deposit – generally by the 7th of the following month.
- Quarterly returns – 24Q for salaries, 26Q for other resident payments, 27Q for payments to non-residents.
- TDS certificates – Form 16 for salaries and Form 16A for other payments.
- Corrections and defaults – correction statements, and replies to notices for short deduction or late filing.
Due dates
Quarterly returns are generally due on 31 July, 31 October, 31 January and 31 May for the four quarters of the financial year. Late filing attracts a fee for each day of delay, and late deduction or deposit attracts interest. With effect from 1 April 2026 the Income-tax Act, 2025 re-numbers the sections, and we keep your checklists updated.
Frequently asked questions
Who must deduct TDS?
Any person making specified payments above the prescribed thresholds, such as salary, rent, professional fees, contractor payments and interest, must deduct tax, subject to the rules that apply to the payer.
What is the consequence of not deducting or depositing TDS?
Interest, penalty and, in certain cases, disallowance of the expense in the payer’s tax computation. It is better to regularise the position early.
Can you file corrected returns for earlier quarters?
Yes. We prepare correction statements for errors in earlier returns, such as wrong PAN details or challan mismatches.
This page gives general information about Agar & Co. and its services. It is not an advertisement or solicitation, and it should not be treated as professional advice. Rates, thresholds and due dates change from time to time.