Form 26Q: TDS on other than Salary

What is Form 26Q?

Form 26Q is a TDS Return/ Statement containing details of TDS deducted on payments other than salary. It 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 this form.

Details required to file Form 26Q

Following are the details required to file in this form:

Entity Details
Deductor/ Employer TAN, PAN, Name, Address and Contact Details
Responsible Person Name, PAN, Address and contact Details
Challan Challan serial number, BSR Code, TDS, Surcharge and Education Cess paid
Deduction Deductee/ Employee Name, PAN, Amount credited/paid, TDS amount deducted and deposited

What is the due date to file this Form?

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:

Quarter Period Due date for filing Form 26Q
Q1 1st April – 30th June On or before 31st July
Q2 1st July – 30th September On or before 31st October
Q3 1st October – 31st December On or before 31st January
Q4 1st January – 31st March On or before 31st May


What is Form 26Q?

Form 26Q is a statement made for tax deducted at source for all payments except salaries. While submitting it, a deductor has to submit TAN.

What is form 27EQ?

The Form 27EQ is a quarterly statement that mentions details and information regarding tax collected at source at the end of every quarter as per Section 206C of the Income Tax Act 1961.

Who is eligible for TDS?

Any person making specified payments mentioned under the Income Tax Act are required to deduct TDS at the time of making such a specified payment. But no TDS has to deducted if the person making the payment is an individual or HUF whose books are not required to be audited.

Got Questions? Ask Away!

  1. Hey @HarshitShah

    Yes, in case you have not deposited TDS by the due date, the following penalties might be applicable:

    • Interest (if you do not deposit the TDS amount in time)

    • Late filing fee (if you do not file by the deadline)

    • Penalty (if TDS is not filed within one year of the due date)

    Hope this helps!

  2. Hey @HarishMehta

    Form 24, 27 and 27E are forms to file TDS/TCS returns:

    • Form 24 is to file TDS return detailing Salary Payments

    • Form 27 is to file TDS return detailing Foreign or NRI payment other than salary

    • Form 27E is to file TCS returns

    Hope this helps!

  3. Hi @KrishnaAgarwal

  4. Hey @taxpayer, you can file your Income-tax return can claim the tax refund for any excess tax credits available to you.
    If your total taxable income is below the basic exemption limit then you won’t have any tax payable.
    You can check the total tax credits available to you in your Form 26AS

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