TDS return – Eligibility criteria, the process of downloading necessary forms

TDS [tax deducted at source] is an advance tax type that is taken away from an organization or individual’s earnings before the amount is credited into their account. This way, the government can generate revenues by applying the TDS provisions on the individual and business earnings. The Income Tax Act, 1961 controls and governs the rules and regulations of TDS. Apart from crediting the tax, the deductor has to file a TDS return as well. It is nothing but a quarterly statement that should be submitted to the income tax department. Deductors must present a TDS return on time. Here are some details that should be present in the TDS return.

  • The deductee and the deductor’s PAN number
  • Tax paid
  • TDS challan info
  • Any other info

Eligibility criteria

Organizations or employers can opt for TDS return filing who have a valid TAN [tax collection and deduction account number]. Any individual who makes a particular payment mentioned under the income tax act is expected to deduct tax at source and deposit it within the fixed time for the payments that include the following;

  • Salary payment
  • Income through winning puzzles, lottery and others
  • Income through “income on securities”
  • Insurance commission
  • Income through winning horse races
  • National Saving Scheme payments and several others

TDS return forms

Numerous forms are utilized for TDS return filing and it depends on the deduction purpose. The returns should accompany a signed verification. The Form No. 27A controls your quarterly statements. This must be filed by a deductor along with periodical statements. It sums up the control totals of “income TDS” and “amount paid” that need to correspond with the TDS return totals.

TDS return submission

An assessee is legally responsible to file a TDS return online if the TDS is subtracted from their income. It is mandatory to file a return within the stipulated period. In case the assessee doesn’t file it within the given time, he/she will be accountable to pay a late fee. The following are some of the assessees who are responsible to file online TDS return quarterly.

  • Individuals whose accounts are audited under s44AB
  • Individuals who hold an offer under the government
  • Companies

Download TDS return forms

The return forms are divided into 4 types. You need to select the specific category for which you require filing TDS returns accordingly. Here are some steps that you need to carry out to download these forms. Visit the NSDL official website. Go to the “Downloads” section and select the E-TDS/E-TCS option from the menu. Choose “Quarterly returns” and then select “regular”. You will be sent to a new page. Here, you can select the TDS return form as per your requirement mentioned under the “form” section.


As your organization is responsible to deduct tax and filing TDS returns, it is significant to note that there are numerous TDS return form types for various situations. The TDS return form that requires being submitted is based on the Income nature of the deductee or the deductee type who shells out the TDS.



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