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According to the government rule, the TDS scheme has to be deducted at the time of payment. A TDS returns is a quarterly statement which has to be submitted to the income tax department. TDS submitting is compulsory for deductor. It has details of TDS deducted and deposit by you. This return is included details of PAN of the deductor and deductees, particular of tax paid to the government, challan of TDS information and other details as required in the forms.
According to the government’s TDS scheme has to deduct at the time of making payment. The payment of a person is deducted as usual and got deposited to the government by submitting an “income tax challan” along with the payment. Depositing tax as a deductor you must also file a TDS return.
The different types of TDS return forms are based on the Nature of Income in which TDS is deducted. Here are following TDS form.
|TDS on salary||Form 24Q|
|TDS where deductee is a non-resident, Foreign Company.||Form 27Q|
|TDS on payment for transfer of certain immovable property||Form 26QB|
|TDS in any other case.||Form 26Q|
Submission of TDS Return on the Basies of quarterly.
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