Documents required for TDS return filing
A TDS return is only as good as the PAN and challan data behind it. Wrong PANs and mismatched challans are the most common reasons for defaults and notices.
For every quarter
Deductee list with PAN
Verify PANs before filing — invalid PANs attract 20% TDS.
Payment details
Date of payment or credit, amount, section and TDS deducted.
Challan 281 copies
BSR code, challan serial number and date.
Lower deduction certificates (section 197)
Salary (Form 24Q)
Monthly salary register
Employee investment declarations
Needed for Q4 Annexure II.
Previous employer salary details for new joinees
Frequently asked questions
What are the TDS return due dates?
31 July (Q1), 31 October (Q2), 31 January (Q3) and 31 May (Q4).
What is the late fee for TDS returns?
₹200 per day under section 234E until the return is filed, capped at the TDS amount.
This checklist is general guidance for collecting documents and is not tax advice. Requirements change with notifications and circulars; check the latest rules or ask your CA.