Form 24Q, Quarterly TDS Return for Salary
Quarterly TDS return reporting tax deducted from salary payments.
Who files it
Employers deducting TDS on employee salaries.
Frequency
Quarterly
Due date
31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4)
Filed with
TRACES / Income Tax e-filing portal
Form 24Q reports salary paid and TDS deducted for each employee during the quarter, and forms the basis for the Form 16 an employer issues at year-end. The fourth quarter's filing includes annual salary details for the full financial year, not just the January-March period.
Late filing attracts a fee under Section 234E, calculated per day of delay, in addition to any interest on delayed deposit of the tax itself.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.