Form 26Q, Quarterly TDS Return for Non-Salary Payments to Residents
Quarterly TDS return for tax deducted on non-salary payments made to resident payees.
Who files it
Any deductor making non-salary payments (rent, professional fees, contractor payments, interest, etc.) to resident payees.
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 26Q covers the bulk of routine business TDS: payments to contractors, professionals, landlords, and lenders. Each payment type is reported against its specific TDS section, so a business paying rent and professional fees to different parties reports both within the same quarterly filing.
The data filed here is what ultimately populates the payee's Form 26AS and AIS, so accuracy and timeliness directly affect how smoothly the payee can claim their TDS credit.
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.