Filing TDS Return by Employers 24Q

Employers who deduct tax at source from employee salaries need to report the relevant salary TDS details through the prescribed quarterly TDS statement. Form 24Q is used for reporting TDS deducted from salary payments. The Income Tax Department currently lists Form 24Q as the quarterly statement for salary TDS reporting.

My Startup Solution provides assistance with Filing TDS Return by Employers 24Q, helping businesses organise payroll and TDS information and prepare the required quarterly statement.

For salary paid during Tax Year 2026–27, employers also need to consider the transition to the Income Tax Act, 2025 and the applicable salary TDS provisions from April 2026.

What Is Form 24Q?

Form 24Q is a quarterly TDS statement used by employers to report tax deducted from salary. It contains information relating to salary payments, TDS deductions and other required employee-level details.

The filing is relevant to employers that deduct TDS from salaries under the applicable provisions. The statement is submitted quarter by quarter rather than as a single annual filing.

Key information generally associated with salary TDS reporting includes:

• Employer and TAN details
• Employee PAN details
• Salary-related information
• TDS deducted from salary
• TDS deposited with the Government
• Applicable challan and payment information
• Other prescribed details required in the quarterly statement

Accurate reporting is important because discrepancies between salary records, TDS payments and the quarterly statement may require correction.

Who Needs to File a 24Q TDS Return?

Employers responsible for deducting TDS from salaries may need to file the applicable quarterly salary TDS statement. This can include businesses, companies, firms, government organisations and other employers covered by the applicable TDS provisions.

The requirement depends on the employer's TDS obligations and the nature of payments made to employees.

Businesses commonly seek Form 24Q filing services when they want assistance with:

• Quarterly salary TDS reporting
• Employee-wise TDS information
• Challan and payment reconciliation
• PAN-related reporting
• Correction of filing-related discrepancies
• Maintaining TDS compliance records

Form 24Q Filing Due Dates

Form 24Q is filed quarterly. The prescribed due dates are:

These due dates are reflected in the Income Tax Department and TRACES guidance for quarterly TDS statements.

Employers should also keep track of TDS deposit requirements separately from the quarterly return filing deadline. For non-government deductors, TDS deducted during a month is generally deposited by the 7th of the following month, with a specific March deadline. The applicable rules should be checked for the relevant tax year and transaction.

What Information Is Required for 24Q Filing?

Preparing an accurate Form 24Q requires relevant payroll and TDS information. Depending on the employer and applicable requirements, documents and data may include:

• Employer PAN and TAN
• Employee PAN details
• Salary and payroll records
• TDS deduction details
• TDS challan/payment details
• Employee tax declarations and applicable supporting information
• Details required for the relevant quarterly statement

Providing complete and accurate information helps reduce the possibility of errors during preparation and filing.

How My Startup Solution Helps With 24Q Filing

My Startup Solution can assist employers with the practical steps involved in preparing their quarterly salary TDS statement.

The service can include:

1. Collection of required information
   Relevant payroll, employee and TDS information is reviewed for preparation.
2. TDS data checking
   Available salary and TDS details are checked for consistency before filing.
3. Form 24Q preparation
   The applicable quarterly salary TDS statement is prepared using the information provided.
4. Quarterly filing assistance
   The prepared statement is submitted through the applicable filing process.
5. Basic filing record support
   Relevant filing and submission information can be maintained for future compliance reference.

The exact documents and process may vary depending on the employer's circumstances and the applicable tax provisions.

Why Accurate 24Q Filing Matters

A TDS statement is not simply a payroll summary. The information reported by an employer forms part of the TDS compliance trail and should correspond with the underlying salary and tax deduction records.

Errors may arise because of:

• Incorrect or missing PAN information
• Mismatch between challan and reported TDS
• Incorrect employee details
• Differences between payroll and TDS records
• Incorrect quarterly information
• Late filing

TRACES guidance states that a fee under Section 234E can apply for delayed filing of a TDS statement, subject to the applicable provisions.

For this reason, employers should review their payroll and TDS information before submitting the quarterly statement.

Form 24Q and Form 16

Form 24Q and Form 16 serve different purposes but are connected to salary TDS compliance.

Form 24Q is the quarterly statement filed by the employer to report salary TDS information. Form 16 is the TDS certificate provided to an employee and contains relevant salary income, deductions or exemptions and TDS information.

Correct quarterly reporting is therefore important when maintaining the information needed for subsequent TDS certificate-related compliance.

24Q Filing for the 2026–27 Tax Year

From April 2026, salary TDS compliance moved into the framework of the Income Tax Act, 2025. The Income Tax Department's TDS compliance guidance states that salary pertaining to Tax Year 2026–27 and paid from April 2026 onwards is subject to the applicable provisions of the new Act. Employers are also expected to reset salary TDS computations from 1 April 2026 for the new tax year.

This makes it important for employers to use updated payroll and TDS processes for the applicable period.

Get Assistance With Employer TDS Return Filing

Managing payroll, employee information, TDS payments and quarterly statements can require careful record matching. Professional assistance can help employers organise the information required for Filing TDS Return by Employers 24Q and address routine filing requirements.

My Startup Solution assists businesses with TDS compliance-related services based on the information and documents provided by the employer. Before filing, the applicable requirements, reporting period and available records can be reviewed to support accurate submission.

If your business deducts TDS from employee salaries, maintaining timely quarterly reporting is an important part of regular tax compliance.