Form 26Q: TDS on other than Salary

By Hiral Vakil on March 9, 2019

What is Form 26Q?

Form 26Q is a TDS Return/ Statement containing details of TDS deducted on payments other than salary. Form 26Q is required to be submitted on quarterly basis on or before the due date. Details of payments made and TDS deducted on such payments by the deductor are covered under Form 26Q.

What are the payments covered under Form 26Q?

Every deductor who makes payment of certain nature is required to deduct TDS from payment amount. Following are the nature of payments covered in Form 26Q.

Details required to file Form 26Q

Following are the details required to file Form 26Q:

Deductor/ EmployerTAN, PAN, Name, Address and Contact Details
Responsible PersonName, PAN, Address and contact Details
ChallanChallan serial number, BSR Code, TDS, Surcharge and Education Cess paid
DeductionDeductee/ Employee Name, PAN, Amount credited/paid, TDS amount deducted and deposited

What is the due date to file Form 26Q?

Due date for Payment of TDS deducted on other than Salary for every month is 7th of the next month. For the month of March, it is 30th April.

Due date for filing of Form 26Q for every quarter is as follows:

QuarterPeriodDue date for filing Form 26Q
Q11st April – 30th JuneOn or before 31st July
Q21st July – 30th SeptemberOn or before 31st October
Q31st October – 31st DecemberOn or before 31st January
Q41st January – 31st MarchOn or before 31st May