What is TDS Filing Services — Tax Deducted at Source?
Tax Deducted at Source (TDS) is a mechanism by which the payer deducts tax at source before making certain payments — salary, contractor payments, rent, professional fees, interest etc. — and deposits it with the government. Failure to deduct or deposit TDS attracts heavy interest and penalties under the Income Tax Act 1961.
SPOTON handles the complete TDS compliance cycle — TAN registration, monthly TDS deduction calculation, challan payment, quarterly return filing (Form 24Q, 26Q, 27Q) and issuance of TDS certificates (Form 16/16A) to deductees.
Key Benefits
Avoid PenaltiesLate TDS deposit attracts 1.5% interest per month; non-deduction attracts 1% per month plus penalty.
Correct CertificatesWe issue accurate Form 16 and 16A certificates to employees and vendors.
26AS ReconciliationWe ensure your deductee's 26AS reflects the correct TDS credit.
Timely Quarterly ReturnsWe file 24Q, 26Q and 27Q by due dates every quarter.
Eligibility & Requirements
TAN (Tax Deduction Account Number) — obtained from Income Tax Dept
Salary/payment data for all deductees
PAN of all deductees
Payment challan proof (280/281)
Nature of payment and applicable TDS rates
Step-by-Step Process
1
TAN Registration
Obtain Tax Deduction Account Number (TAN) — mandatory for TDS deductors.
2
Monthly Deduction
Calculate TDS on applicable payments each month based on correct rates.
3
Challan Payment
Deposit TDS to the government via Challan ITNS 281 by the 7th of next month.
4
Quarterly Return
File TDS return (Form 24Q for salary; 26Q for non-salary; 27Q for NRI payments) quarterly.
5
Issue Certificates
Generate and issue Form 16 (salary TDS) and Form 16A (non-salary TDS) to deductees.
Documents Required
TAN number
Salary/payment register for the period
PAN of all employees and vendors
Challan receipts (ITNS 281)
Nature of payment and section code (194C, 194J, 192 etc.)
Need help gathering documents? Our team will send you a personalised checklist and guide you through document preparation — just WhatsApp or call us.
Frequently Asked Questions
Late TDS return filing attracts ₹200 per day under Section 234E from the due date until the return is filed. Additionally, Section 271H can impose a penalty of ₹10,000 to ₹1 lakh.
TDS must be deposited by the 7th of the following month (30 April for March deductions). Quarterly returns are due on 31 July, 31 October, 31 January, and 31 May.
Section 194C: 1% for individual/HUF contractors, 2% for others. Threshold: ₹30,000 per transaction or ₹1 lakh per year.
TDS is deductible on the base invoice amount excluding GST, where both TDS and GST are applicable on the same invoice.
