Chartered Accountants in India, working with clients across the UK

TDS Return Filing
Income Tax · TDS returns

TDS return filing,every quarter, on time.

Every business that deducts tax at source must file quarterly TDS returns and issue certificates. From April 2026 the forms changed: Form 138 for salaries, Form 140 for other payments to residents and Form 144 for non-residents. We file them, issue certificates and fix defaults, for Indian entities of UK groups and Indian businesses.

All TDS formsFees agreed in writingCertificates issued
SalaryForm 138, was 24Q
ResidentsForm 140, was 26Q
Non-residentsForm 144, was 27Q
Q1 due31 July

The new TDS forms.

ReturnForm nowFormerlyCovers
Salary TDSForm 13824QTax deducted from salaries
Non-salary TDS, residentsForm 14026QRent, fees, contracts, interest and more paid to residents
Non-resident TDSForm 14427QPayments to NRIs and foreign companies
TCSForm 14327EQTax collected at source
Property, rent by individuals and similarForm 14126QB, 26QC, 26QDOne-off challan-cum-statement, PAN-based

Returns for periods up to March 2026 use the old forms. Corrections to old returns are also made in the old forms.

Quarterly due dates.

QuarterPeriodUsual due date
Q1April to June31 July
Q2July to September31 October
Q3October to December31 January
Q4January to March31 May

How we file.

01
Reconcile

Ledgers and challans

Every deduction matched to a challan.

02
Validate

PANs and rates

Deductee PANs, section codes and lower deduction certificates.

03
File

The quarterly returns

Through the TDS filing utility, on time.

04
Certify

Issue certificates

Form 130 for salaries and Form 131 for other payments.

05
Correct

Fix defaults

Short deduction, late payment and PAN errors from TRACES.

Paying NRIs or UK companies?

Payments to non-residents need the right treaty rate, Forms 145 and 146 and Form 144. See Form 27Q NRI TDS.

Late fees and interest.

Late fee₹200 a day

For each day the return is late, up to the TDS amount.

Interest1% to 1.5% a month

For late deduction or late payment of TDS.

PenaltyWrong or missing returns

A penalty can apply for incorrect or long-overdue returns.

Why UK companies choose us in India.

We speak UK and India

We work with your UK finance team, lawyers and auditors, and translate Indian requirements into plain English.

Reviewed before filing

Every filing and certificate is checked by a second Chartered Accountant before it goes in.

Fees agreed in writing

A written scope, timetable and fee before work starts.

A compliance calendar

One calendar of every MCA, RBI, GST and income-tax deadline for your Indian entity.

One team end to end

Set-up, accounts, payroll, tax, audit and RBI filings handled together.

Secure and fully online

Encrypted document sharing and digital signatures. Directors never need to travel.

TDS filing for UK-owned Indian entities.

We handle TDS for NRIs, UK-owned companies and families in India, working online with clients across England, Scotland, Wales and Northern Ireland.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

TDS return filing FAQs.

From April 2026, Form 138 replaced 24Q, Form 140 replaced 26Q and Form 144 replaced 27Q. Form 143 replaced 27EQ for TCS.
31 July, 31 October, 31 January and 31 May for the four quarters.
₹200 for each day of delay, up to the amount of TDS.
Yes, Form 130 for salaries and Form 131 for other payments, downloaded from TRACES.
Yes. We review TRACES defaults and file correction returns.

Want TDS off your desk?

Tell us about your entity and payments. We will file every quarter on time.

This page is general guidance based on the Income-tax Act, 2025 and the Income-tax Rules, 2026 as they stand, and on the 1961 Act for earlier periods. It is not legal or financial advice for your situation. Forms, rates and due dates can change, so please check with us before filing.