TDS Filing Services in Chennai – TDS Return Filing for Businesses
Managing Tax Deducted at Source (TDS) involves more than deducting tax from payments. Businesses must identify applicable deductions, deposit the tax within the prescribed time, submit accurate statements and issue TDS certificates wherever required.
Aanoor Global provides TDS filing services in Chennai for companies, MSMEs, employers, partnership firms and other eligible deductors. Our assistance covers TDS return preparation, quarterly filing, challan reconciliation, correction statements and TDS certificate-related requirements.
Whether you manage employee salaries, contractor payments, professional fees, rent or other transactions subject to TDS, we help you organise the required information and manage the applicable filing process. Need assistance with TDS return filing in Chennai? Contact Aanoor Global to discuss your compliance requirements.
Quick Answer
What Is TDS Filing?
TDS filing is the process of reporting tax deducted at source to the Income Tax Department through prescribed statements. The statements generally include details of the deductor, deductees, payments, tax deductions and tax deposits.
Depending on the transaction and applicable tax period, businesses may need to submit quarterly TDS statements, challan-cum-statements or correction statements.
Aanoor Global assists businesses in Chennai with TDS return preparation, filing, reconciliation and correction-related compliance.
Quick Facts: TDS Filing
What Is TDS Filing?
Tax Deducted at Source is a tax collection mechanism under which a person responsible for specified payments deducts tax at the applicable rate and deposits it with the Central Government.
TDS may apply to salaries, professional fees, contractor payments, rent, interest, commission and other specified transactions, subject to applicable provisions and thresholds.
TDS filing is the reporting stage of this process. It enables the Income Tax Department to match tax deducted and deposited with the relevant deductee records.
For businesses, the TDS compliance process generally involves:
TDS requirements depend on the nature of the payment, the deductor, the recipient and the relevant tax period.
Who Needs TDS Return Filing?
TDS return filing may apply to businesses and other persons responsible for deducting tax on specified payments.
Private Limited Companies
Companies making salary payments, contractor payments, professional fee payments, rent payments or other transactions subject to TDS may have periodic filing obligations.
Limited Liability Partnerships and Partnership Firms
LLPs and partnership firms may have TDS obligations on payments to employees, consultants, contractors, landlords and other recipients, depending on the applicable provisions.
Small Businesses and MSMEs
Small businesses that employ staff, engage consultants, rent commercial premises or make other specified payments may need TDS compliance support.
Employers and HR Departments
Employers responsible for salary-related TDS may need assistance with payroll reconciliation, quarterly reporting and annual TDS certificates.
Contractors and Professional Service Businesses
Businesses making payments for contractual work, professional services, commission and other specified services may have TDS obligations.
Businesses Making High-Value Purchases or Digital Asset Transfers
Businesses buying goods above the prescribed threshold, paying business perquisites, or transacting in virtual digital assets have their own specific TDS obligations.
Other Eligible Deductors
Individuals, HUFs, government bodies and other persons may also have TDS filing requirements where applicable. Their obligations depend on the relevant transaction and governing provisions.
TDS Applicability Thresholds: When Does TDS Apply?
TDS does not apply to every payment made by a business. The requirement depends on the nature of payment, applicable provision, recipient type and monetary threshold. For transactions from 1 April 2026, the corresponding provisions of the Income-tax Act, 2025 apply; the monetary thresholds have broadly been retained from the earlier framework.
For transactions where the credit or payment occurs on or after 1 April 2026, the new Income-tax Act, 2025 framework applies. The Income Tax Department states that the rates and monetary thresholds have been retained, while the provisions are consolidated mainly under Section 393.
Types of TDS Returns and Statements
The applicable statement depends on the nature of the payment and the tax period. The Income-tax Rules, 2026 introduced revised form numbering from 1 April 2026, while earlier forms remain relevant for the earlier tax framework.
The old and new forms are not interchangeable for all tax periods. The applicable form must be selected according to the date of the transaction and the relevant reporting framework — governed by whichever of credit or payment occurred earlier, not by the date the statement happens to be filed.
Form 24Q / Form 138 – Salary TDS
Form 24Q applies to salary TDS statements under the earlier framework. Form 138 is the corresponding quarterly statement under the Income-tax Rules, 2026. It covers applicable salary-related reporting, including specified pension or interest income reporting by eligible banks. Typical information includes employer and TAN details, employee PAN details, salary and taxable income particulars, tax deductions and deposits, and applicable adjustments.
Form 26Q / Form 140 – Non-Salary TDS
Form 26Q applies to specified non-salary payments to residents under the earlier framework. Form 140 is the corresponding statement under the new framework. Examples of covered payments may include professional fees, contractor payments, commission and brokerage, rent, interest and other specified payments. The actual reporting requirement depends on the relevant provisions and transaction.
Form 27Q / Form 144 – TDS on Payments to Non-Residents
Form 27Q applies to relevant non-salary payments to non-residents under the earlier framework. Form 144 is its corresponding new statement. These transactions may require additional attention to the nature of income, applicable withholding provisions, treaty relief and supporting documentation.
Form 27EQ / Form 143 – Tax Collected at Source
Form 27EQ is the earlier quarterly statement for applicable tax collected at source. Form 143 is the corresponding statement under the 2026 rules. TCS is distinct from TDS, although both involve tax reporting and depositing obligations.
Form 141 – Specified Challan-Cum-Statements
Form 141 covers the applicable challan-cum-statement requirements corresponding to certain earlier forms, including Forms 26QB, 26QC, 26QD and 26QE. These transactions have their own reporting and payment requirements and should not automatically be treated as ordinary quarterly TDS statements.
Aanoor Global can help identify the applicable reporting requirement and organise the supporting information for the relevant transaction.
TDS Rates for Common Payments
The table below lists commonly applicable TDS rates. Rates, thresholds and section references are restructured under the Income-tax Act, 2025 (largely consolidated under Section 393 for resident payments), but the erstwhile "194-series" numbering is used here as it remains the common shorthand across accounting systems and client documentation.
Rates and thresholds are subject to change by notification and are restated here in summary form. Always verify the applicable rate for the specific payment, recipient and tax period before deducting tax.
Contact Aanoor Global to discuss your TDS filing requirements.
Aanoor Global offers TDS filing assistance in Chennai for businesses, employers, MSMEs and other eligible deductors. Whether you need regular quarterly filing, correction-related support or assistance organising your TDS records, our team can help you identify the requirements for your business.
TDS Filing Under the Income-tax Act, 2025
India's income-tax framework changed from 1 April 2026. This transition is important for businesses filing TDS statements during Tax Year 2026–27.
The Income-tax Act, 1961 generally governs transactions where the relevant deduction event occurred on or before 31 March 2026. Transactions governed by the new framework from 1 April 2026 fall under the Income-tax Act, 2025 and Income-tax Rules, 2026.
Why the transition matters
During the transition year, businesses may need to file statements under both the earlier and the new frameworks. The governing law is fixed by the period to which the statement relates, not by when it is actually filed — so a correction to an FY 2025-26 Q4 statement filed later in 2026 still goes on the old form (24Q/26Q), while a fresh Q1 statement for Tax Year 2026-27 goes on the new form (138/140), even if both are filed in the same month.
For example:
Incorrect form selection, outdated provision references or inconsistent transaction information can lead to validation and processing problems.
Aanoor Global assists businesses with organising TDS records and identifying the applicable filing requirements for the relevant period.
TDS Return Filing Due Dates
Most regular TDS statements are filed quarterly.
These are the standard quarterly statement due dates. Certain forms, challan-cum-statements and notified exceptions may have different requirements.
TDS compliance calendar
Businesses should confirm the deadlines for their specific forms and tax periods, particularly during the transition to the 2025 Act.
TDS Payment Due Dates
The tax deduction and deposit deadlines are separate from the quarterly TDS return filing deadlines.
The exact deadline must be verified against the relevant transaction, deductor type and current rules. A business should not assume that filing the quarterly statement also satisfies the separate tax deposit requirement.
Documents Required for TDS Filing
Accurate source information is essential for preparing a TDS statement. The documents required depend on the type of payment and return being filed.
Basic documents
Additional documents for salary TDS
Additional documents for non-salary TDS
Documents for TDS correction
Providing complete and consistent information before filing can reduce errors and unnecessary correction work.
TDS Filing Process at Aanoor Global
Our TDS return filing process is designed to help businesses organise their information and complete the applicable reporting requirements.
Understand your TDS requirements
We begin by understanding the business, payment transactions, reporting periods and applicable filing requirements, including whether the relevant events fall under the 1961 Act or the 2025 Act
Collect the required information
We help organise the necessary information, including salary records, vendor ledgers, deduction details, challans and PAN particulars.
Review deductions and deposits
The available deduction and payment information is checked for consistency, including reviewing challan particulars, deductee information and applicable tax calculations.
Prepare the TDS statement
The applicable statement is prepared using the information supplied and the requirements for the relevant reporting period, on the correct form for that period.
Validate and submit the return
The statement is checked for available validation errors before submission through the prescribed electronic filing system, with the required verification (DSC or EVC — see Section 10) completed.
Review the filing acknowledgement
After submission, the filing status and acknowledgement are reviewed. If the statement is rejected or an error is reported, the issue is assessed and the next step identified.
Assist with certificates and subsequent compliance
Where included in the agreed service scope, we assist with applicable TDS certificate-related requirements, statements downloaded via TRACES, and help organise records for the next filing period.
Our objective is to make TDS compliance more organised and manageable for your business. Filing acceptance and statutory compliance depend on accurate information and fulfilment of applicable legal requirements.
Verification: DSC and EVC
TDS statements must be authenticated before they are treated as validly filed.
Corporate deductors
Must generally authenticate the statement using a Class 3 Digital Signature Certificate (DSC) registered on the Income Tax portal under the Principal Officer's PAN.
Non-corporate deductors
Non-corporate deductors (such as sole proprietorships) may generally use Aadhaar-based OTP or an Electronic Verification Code (EVC) instead of a DSC.
TDS Correction Statements
A TDS statement may contain errors such as incorrect PAN details, incorrect deduction amounts, missing deductees, incorrect challan mapping or other reporting discrepancies. A correction statement may be necessary when an error is identified in a previously filed return.
Common reasons for a TDS correction:
TDS correction process
Step 1
Review the original TDS statement and its acknowledgement.
Step 2
Identify the discrepancy and relevant reporting period.
Step 3
Verify the underlying transaction, deduction and challan records.
Step 4
Prepare the correction data.
Step 5
Submit the correction statement through the applicable system.
Step 6
Review the processing status and any further requirements.
Aanoor Global can assist with reviewing TDS return discrepancies and preparing correction-related information within the applicable time limit.
Form 16 and Form 16A Assistance
TDS certificates provide recipients with information about the tax deducted and reported against their income.
Form 16
Form 16 is the TDS certificate associated with salary income under the earlier framework. Employers issue it to eligible employees in accordance with the applicable requirements, generally by 15 June following the end of the relevant financial year.
Form 16A
Form 16A is associated with applicable non-salary TDS under the earlier framework — commonly relevant to professional fees, contractor payments, rent and other covered transactions. It is generally required to be issued within 15 days of the due date for filing the relevant quarterly statement.
Our assistance
Reviewing relevant TDS reporting information.
Checking available deductee and challan particulars.
Identifying inconsistencies between filed statements and certificate data.
Organising information needed for certificate generation.
Providing guidance on certificate-related compliance.
The applicable certificate, format and issuance deadline depend on the tax period and current rules. Form numbering for certificates under the Income-tax Rules, 2026 should be confirmed against the current CBDT form list at the time of issuance, as this is still being finalised for some certificate types.
Lower or Nil Deduction Certificate (Form 13)
A payee whose actual tax liability is lower than the standard TDS rate can apply for a lower or nil deduction certificate.
TDS Filing Charges in Chennai
TDS filing charges depend on the nature and volume of transactions, number of deductees, type of statement and level of reconciliation required.
The following are indicative service-planning ranges, not government fees or fixed quotations.
Actual fees may vary according to transaction volume, data quality, number of deductees, filing periods, correction requirements and the scope of reconciliation.
Government fees, interest, late filing fees and other statutory payments, if applicable, are separate from professional service charges. GST on professional fees, where applicable, is additional.
Request a TDS filing quotation in Chennai based on your business requirements and the number of returns involved.
TDS Late Filing Fees, Interest and Penalty
Delays in depositing TDS, filing statements or correcting reporting errors may lead to financial and other statutory consequences.
Late filing fee
A late filing fee of ₹200 per day applies for each day a TDS/TCS statement is filed late, subject to a cap equal to the amount of tax deductible or collectible for that statement. This corresponds to Section 234E under the earlier framework; the applicable equivalent provision and limits under the Income-tax Act, 2025 should be verified for periods governed by the new Act.
Interest for delayed deduction or deposit
Interest is calculated from the date the tax was deductible (or deducted) to the date it is actually paid — a part of a month is treated as a full month for this calculation.
Penalty for non-filing or incorrect statements
A penalty ranging from ₹10,000 to ₹1,00,000 may be imposed for failing to file a TDS/TCS statement within the prescribed time, or for furnishing incorrect information (corresponding to Section 234E's related penalty provision, Section 271H, under the earlier framework). This is in addition to the daily late filing fee.
This penalty is generally not imposed if all of the following are met: the tax deducted has been deposited, the applicable interest and late fee have been paid, and the statement is filed within a short grace period from the due date.
Other consequences: Depending on the circumstances, a TDS default may also result in demand notices, deductee tax-credit mismatches, additional compliance and correction work, or other consequences prescribed under the applicable law.
How to reduce the risk of TDS defaults
Aanoor Global can help businesses review TDS records, prepare statements and address identified filing discrepancies. The applicability of any fee, interest or penalty must be assessed on the facts of each case.
Common TDS Filing Mistakes Businesses Should Avoid
For businesses managing multiple vendors, employees or branches, a structured reconciliation process can help identify potential discrepancies before quarterly filing.
Why Choose Aanoor Global for TDS Filing in Chennai?
TDS compliance requires consistent attention to transactions, payment records, filing periods and statutory requirements. An organised filing process can help reduce avoidable administrative work.
Business-focused compliance assistance
We support businesses in organising TDS filing requirements according to their transactions, reporting periods and available records.
Support for different types of deductors
Our service is intended for companies, MSMEs, partnership firms, employers and other eligible deductors with applicable TDS obligations.
Return preparation and reconciliation
We help organise payment, challan and deductee information and identify inconsistencies before submission.
Correction-related assistance
Where errors are identified, we can help review available records and prepare information for correction statements, within the applicable 2-year window.
Local Chennai support
Businesses in Chennai can contact our team to discuss their TDS filing requirements and arrange services based on their compliance needs.
Transparent fee structure
Filing fees are discussed upfront based on return type and transaction volume, with no hidden charges.
Related compliance services
Businesses needing broader assistance can also explore our GST, payroll, income tax and other compliance services.
What Our Clients Say
" 'Really Nice Work' and smooth, hassle-free income tax and return assistance compared to alternatives"
" 'Professional and Reliable service' with guidance throughout Income Tax, GST, and TDS processes, noting the team is knowledgeable, responsive, and punctual."
GST Filing Services Across Chennai
Aanoor Global offers GST filing assistance for businesses across Chennai, subject to service availability.
Frequently Asked Questions About TDS Filing
What is TDS filing?
Who is required to file a TDS return?
How often should TDS returns be filed?
What are the due dates for quarterly TDS returns?
What are Forms 24Q and 26Q used for?
Does 194Q apply to my business?
Can I file a nil TDS return?
Can a TDS return be corrected after filing?
What documents are required for TDS filing?
What happens if a TDS return is filed late?
What is the difference between Form 16 and Form 16A?
Can Aanoor Global assist with TDS correction statements?
What are the TDS filing charges in Chennai?
Is TDS filing required for small businesses?
What changed in TDS filing from April 2026?
Related Services
Get TDS Filing Assistance in Chennai
Managing GST returns requires accurate transaction records, regular reconciliation and attention to applicable filing deadlines.
Aanoor Global offers TDS filing assistance in Chennai for businesses, employers, MSMEs and other eligible deductors. Whether you need regular quarterly filing, correction-related support or assistance organising your TDS records, our team can help you identify the requirements for your business.
Nirmala Devi
Senior Accounting & Compliance Consultant, Aanoor Global
Name has over 10 years of experience in bookkeeping, accounting, GST compliance, payroll management, financial reporting, and statutory compliance. She has supported startups, MSMEs, manufacturers, service businesses, retailers, and private limited companies across Chennai with accurate accounting systems, GST-ready books, and timely financial reporting. Her team manages bookkeeping across Tally Prime, Zoho Books, QuickBooks, Busy Accounting, and Excel-based systems for businesses across a range of industries and transaction volumes.
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