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TDS Return Filing: Step-by-Step Process Explained

27 July 2026 by
TDS Return Filing: Step-by-Step Process Explained
Gaurav Kumar

Understanding TDS Return Filing — the periodic filing that reports tax deducted at source on payments like salary, rent, contractor fees, and professional fees — starts with knowing exactly what the process involves. Here's a step-by-step breakdown for businesses and individuals required to deduct tax at source on specified payments.

Step 1

Deduct TDS at the applicable rate on payments made.

Step 2

Deposit the deducted tax within the prescribed timeline.

Step 3

Compile deductee-wise details for the quarter.

Step 4

File the TDS return and generate Form 16/16A for deductees.

Documents to Keep Ready

Before starting, it helps to have these ready so the process moves without unnecessary back-and-forth:

  • TAN of the deductor
  • Details of all deductees and PAN
  • Challan details for TDS deposited
  • Correct section codes for each type of payment
  • Previous quarter's return for reference
  • Reconciliation of TDS deposited against deducted

What to Watch Out For

Deducting tax at the wrong rate or under the wrong section — this is one of the most frequent slip-ups at this stage, so it's worth double-checking before you proceed.

Need Help With This?

Leegal's team handles registration, compliance, and advisory work like this end-to-end, with transparent pricing and a dedicated point of contact throughout.

Call: +91 95721 91163  |  Email: mail@leegal.in

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