Form 26Q TDS

194N TDS Section

What Is Form 26Q in TDS?

Dealing with issues about their income tax causes worry in many people. A lack of information is one of the main barriers that keep people from dealing with tax-related issues, especially income tax returns. People must know certain guidelines and jargon to feel confident with their income tax and other matters. In India, the government uses an approach known as Tax Deducted at Source, or TDS for short, to collect income tax. The requirements of the Income Tax Act of 1961 are followed in this deduction of the TDS amount. Payments subject to TDS regulations are made only after the mandatory deduction, which follows a percentage set by the government.

The paperwork used to record TDS information for payments other than salary is Form 26Q. This form details the total amount paid in a given quarter and the associated amount of TDS deducted. Quarterly submissions of Form 26Q TDS are required. This article thoroughly explores the many facets of TDS Form 26Q.

What is Form 26Q?

What, then, is the 26Q form? The TDS return form 26Q or Statement that provides detailed information on TDS deductions applied to non-salary payments. This form must be filed quarterly and received by the appropriate authorities before the deadline. This form contains information on payments made and the associated TDS deductions the deductor has completed.

In the context of TDS utility for form 26Q governed by Section 200(3) of the Income Tax Act, Form 26Q determines its application. It includes 194, 193, 194A, 194BB, 194B, 194C, 194EE, 194D, 194F, and other portions. Its main purpose is to serve as the TDS declaration for all payments—except those classified as salary disbursements.

To effectively submit this form, a deductor must provide their TAN (Tax Deduction and Collection Account Number). Government deductors should enter "PANNOTREQD" as the designated entry on Form 26Q. However, non-government deductors must submit their PAN (Permanent Account Number).

Who Is Eligible to File 26Q?

The deductor, in charge of withholding TDS, sends form e tds return form 26Q to provide information on the TDS deductions made on resident payments. Form 26Q is primarily used to record TDS withholdings on different types of payments. It might cover commissions, interest, professional fees, rent, and other non-salary payments from local people or organizations.

The Penalty for 26Q Form in TDS Late Filing Penalties:

Until the return is filed, there is a daily fee of Rs. 200 under section 234E. Every day, this penalty builds up until it reaches the entire TDS amount. Apart from the penalties mentioned in 234E, the Assessing Officer (AO) may also charge a penalty under section 271H that ranges from a minimum of Rs. 10,000 to a maximum of Rs. 1,00,000. However, if the following circumstances are satisfied, there won't be a penalty under section 271H:

  • The government has received the TDS deposit.
  • Any interest owed as well as late filing fees, have been settled.
  • The return is submitted before the one-year deadline passing.

How Can Form 26Q Be Downloaded?

There are four separate categories on the TDS Return Form. Taxpayers can easily follow the instructions listed below to get income tax TDS return form 26Q:

  • Visit the official NSDL website at to get started...
  • Go to the "Downloads" tab and click the drop-down menu to choose "E-TDS/E-TCS".
  • Select "Regular" after selecting "Quarterly Returns."
  • A new page will be displayed to you.
  • Choose Form 26Q from the "Form" section on this newly opened page.

Fees for Late Submission

Penalties are imposed for filing TDS return form 26q beyond the deadline. A penalty of Rs. 200 each day is imposed under section 234E until the return is filed. Furthermore, the Assessing Officer may apply a penalty under section 271H that ranges from Rs. 10,000 to Rs. 1,00,000. Penalties, however, may be void if specific requirements are satisfied.

Interest Rate

The interest rate, computed from the deduction deadline to the actual deduction date, is 1% per month if you miss out to file TDS return form 26Q.


In conclusion, people and organizations involved in financial transactions subject to TDS must comprehend Form 26Q and its importance. If you adhere to the instructions, you can download the form accurately and file it before the deadline. Facing difficulty to file TDS return form 26Q online? Contact the MKDA team, and their experts will help you in the filing process.

Frequently Asked Questions

What is the difference between forms 24Q and 26Q?

Form 26Q is used for TDS on payments other than salaries, such as rent, interest, or professional fees, whereas Form 24Q is used for TDS on salaries.

What are the 4 types of TDS return?

The four types of TDS returns are Form 24Q for TDS on salaries, Form 26Q for TDS on payments other than salaries, Form 27Q for TDS on non-residents, and Form 27EQ for TCS (Tax Collected at Source).

How can I map multiple deduction entries with challan?

To map multiple deduction entries with a challan, ensure that each entry corresponds to the relevant details, including the challan serial number, date, and amount deducted.