Chartered Accountants in India, working with clients across the UK

Form 24Q Salary TDS
Income Tax · Salary TDS

Form 24Q is now Form 138:salary TDS returns.

Employers in India deduct TDS from salaries and file a quarterly salary TDS return. That was Form 24Q; from April 2026 it is Form 138, and Form 16 is now Form 130. We file the returns, issue employee certificates and keep payroll TDS clean for Indian entities of UK groups.

Quarterly returnsFees agreed in writingForm 130 for employees
ReturnForm 138, was 24Q
CertificateForm 130, was Form 16
Q4 due31 May
Q4Full-year salary details

What the salary TDS return covers.

  • Quarterly deductionsTDS deducted from salaries and challans paid.
  • Employee detailsPANs, amounts and dates for each employee.
  • Q4 annual detailsFull-year salary, exemptions, deductions and regime.
  • CertificatesForm 130 to each employee after the year.
  • Employee declarationsInvestment and HRA proofs, now on Form 124 (was 12BB).
  • CorrectionsRevised returns for errors.

Due dates.

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

Form 130 must be issued to employees by 15 June after the year.

Points for UK-owned employers.

Secondees

UK staff working in India may need Indian TDS through a shadow payroll. See Expatriate Taxation Services.

Regime choice

Employees choose the old or new regime, which changes monthly TDS.

Payroll

Linked to Payroll Management and PF and ESI.

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.

Salary TDS for UK-owned Indian employers.

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

Form 24Q FAQs.

From April 2026, Form 138 is the quarterly salary TDS return.
Form 130 is the salary TDS certificate issued to employees.
31 May after the end of the year.
Yes. We can run payroll, statutory deductions and the TDS returns together.

Running payroll in India?

We will file salary TDS returns and issue employee certificates.

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.