TDS is the compliance where small process failures compound fastest — a wrong section here, a late deposit there, and suddenly interest, late fees and disallowance risk sit on top of vendor disputes over certificates. A controlled monthly cycle keeps deduction, deposit, return and certificate in one auditable line.
| Item | Position |
|---|---|
| Deposit | By the 7th of the following month (30 April for March, non-government) |
| Quarterly returns | 31 July / 31 October / 31 January / 31 May |
| Late filing fee | ₹200 per day under 234E, capped at the TDS amount |
| Late deduction/deposit interest | 1% / 1.5% per month respectively |
| New-Act mapping | Sections renumbered from FY 2026-27 — old→new mapping |
Filed returns with acknowledgements, challan-mapping working papers, issued certificates, a demand-status tracker at zero-or-explained, and a section-wise deduction register your auditor can tie to the ledger.
Payment and expense ledgers, vendor PANs and declarations, salary structures and investment proofs for 192, prior returns and TRACES access, and agreements for rent/contract/professional payments where classification matters.
Complete payment data and vendor PANs on the agreed calendar are the client's side of the bargain; classification calls are recommended in writing where payments sit near section boundaries.
TDS assessments/appeals, 26QB/195 one-off transactions and 15CA/CB certification are scoped separately (available as distinct services). Past-year demand clean-ups are a defined project, not part of the monthly retainer by default.
Vendors are refusing tax deduction. Can we skip TDS?
No — the deductor bears the liability, interest and disallowance risk. Where a vendor claims exemption or lower rate, the law provides specific routes (declarations, 197 certificates); those are implemented, not informal skips.
We discovered months of missed TDS. Now what?
Quantify honestly: deduct/deposit with interest, file or correct returns, and document the remediation. Voluntary correction before a notice is materially cheaper than after.
Can old TRACES demands be removed?
Many demands are challan-mapping or PAN errors curable by correction statements; genuine shortfalls need payment. Each line is classified before anything is promised — no blanket assurances.
Do you handle salary TDS with proof verification?
Yes — 192 computation with declared regimes, proof verification at year-end, and Form 16 issuance are within the payroll-TDS scope.
What changes under the Income-tax Act, 2025?
From FY 2026-27 the operative sections and return forms changed while the mechanics largely carried over. Filings are made under the new provisions with the mapping documented in the working papers.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
TDS on Property / NRI PurchaseForm 15CA/15CBPayroll ComplianceRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| ITR (non-audit) | 31 July 2026 | Belated/revised until 31 Dec 2026 |
| Tax audit report | 30 September 2026 | Form 3CA/3CB-3CD |
| ITR (audit cases) | 31 October 2026 | TP cases: 30 November |
| Advance tax instalments | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Interest u/s 234C for shortfall |
| TDS returns (24Q/26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Late fee Rs 200/day u/s 234E |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.
Sections, thresholds and vendor master validated once.
Compute → deposit → reconcile challans.
Return validated and filed; certificates issued.
TRACES checked after each filing; corrections filed.
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