Which TDS forms does this service cover?

Form 24Q (TDS on salary payments under Section 192), Form 26Q (TDS on non-salary domestic payments — contractors under 194C, professional fees under 194J, rent under 194I, interest under 194A, etc.), Form 27Q (TDS on payments to non-residents under Sections 195, 196, etc.), and Form 27EQ (Tax Collected at Source — TCS under Section 206C). Each form is filed quarterly to the Income Tax Department via TRACES (TDS Reconciliation Analysis and Correction Enabling System) or through a TIN-Facilitation Centre.

When are TDS returns due?

TDS returns are filed quarterly. Standard due dates: Q1 (April–June) — 31 July; Q2 (July–September) — 31 October; Q3 (October–December) — 31 January; Q4 (January–March) — 31 May (extended in respect of Form 24Q salary returns to allow time for year-end salary computation). Form 27Q (non-resident) follows the same quarterly schedule. Late filing attracts late filing fee under Section 234E (₹200 per day, capped at the TDS amount) and may attract penalty under Section 271H (₹10,000 to ₹1,00,000) if not filed within one year of due date.

What documents do I need to upload?

For Form 24Q (salary): employee master with PAN, salary computation per employee for the quarter, TDS challan numbers and amounts (BSR codes, challan serial numbers, dates of deposit). For Form 26Q (non-salary): deductee-wise payment list with PAN, TAN of deductor, payment nature (matched to Section 194x), TDS amount per deductee, TDS challan details, lower-deduction certificate references (under Section 197) where applicable. For Form 27Q (non-resident): same as 26Q plus DTAA reference, country of residence, TRC (Tax Residency Certificate) details, Form 10F where applicable. The dashboard provides a per-form checklist after engagement starts.

Does Batchwise file the TDS return?

No. Batchwise is a coordination platform, not a filing entity. Each engagement is routed to a vetted partner — typically a Chartered Accountant or registered tax practitioner — who prepares the return, generates the FVU (File Validation Utility) file, validates it through the FVU utility, and uploads it via TRACES under their own credentials (or through a TIN-FC where preferred). The acknowledgment receipt and provisional receipt number are uploaded to your dashboard.

What is the difference between TDS and TCS?

TDS (Tax Deducted at Source) is tax withheld by the payer at the time of making certain payments — salary, professional fees, rent, contractor payments, interest, commission, etc. TCS (Tax Collected at Source) is tax collected by the seller at the time of selling certain goods — scrap, motor vehicles above ₹10 lakh, foreign remittances under LRS, and other notified items under Section 206C. TDS is filed on Form 24Q / 26Q / 27Q quarterly; TCS is filed on Form 27EQ quarterly. Both follow the same TRACES filing infrastructure and similar deadlines.

How are Form 16 and Form 16A issued?

Form 16 (annual TDS certificate for salary) is issued to employees by 15 June each year — generated from the year's four 24Q returns via TRACES. Form 16A (quarterly TDS certificate for non-salary) is issued to deductees within 15 days of the due date for filing the return — generated from the quarterly 26Q via TRACES. Form 27D is the equivalent for TCS. The vetted partner generates these certificates from TRACES and shares download links / PDFs to your dashboard for distribution to employees and vendors.

What about TAN registration?

A valid TAN (Tax Deduction and Collection Account Number) is mandatory before TDS can be deducted or returns filed. If you do not yet have a TAN, the partner can apply via Form 49B (online or paper) before processing the return — TAN issuance typically takes 7–10 working days. TAN application is a separate engagement (₹999 standalone) or bundled with first-time TDS return filing (combined ₹1,999).

TDS Return Filing Service (Form 24Q / 26Q / 27Q) — Quarterly Filing Coordinated through Batchwise

File this quarter's TDS return → Free 15-min scoping call

What this is

Quarterly TDS (Tax Deducted at Source) return filing for employers, B2B payers, and any entity holding a valid TAN (Tax Deduction and Collection Account Number) under the Indian Income Tax Act, 1961. The service covers all four standard TDS / TCS quarterly forms — Form 24Q (salary TDS under Section 192), Form 26Q (non-salary domestic TDS under Sections 194A through 194T), Form 27Q (TDS on payments to non-residents under Section 195 and related provisions), and Form 27EQ (Tax Collected at Source under Section 206C).

You upload your deductee master, payment register, and TDS challan details for the quarter; engagement is routed to a vetted partner who prepares the return, validates it through the FVU (File Validation Utility), uploads it on TRACES under their own credentials, and downloads the resultant Form 16 / 16A / 27D certificates for distribution to your employees and vendors.

Batchwise itself does not file TDS returns — every return is filed by a vetted partner under their own TRACES login, with the partner taking professional responsibility for the work product.

Who needs this service

Under the Income Tax Act, any person responsible for making certain payments listed under Sections 192 to 196D must deduct TDS at source. The payer (deductor) must:

Have a valid TAN issued by the Income Tax Department
Deduct TDS at the prescribed rate at the time of credit / payment, whichever is earlier
Deposit the deducted tax with the Government within the prescribed time (generally 7th of the following month; 30 April for March deductions)
File a quarterly TDS return reporting deductee-wise deductions and challan-wise deposits
Issue TDS certificates (Form 16 / Form 16A / Form 27D) to deductees within prescribed timelines

This service covers the fourth and fifth obligations. Specifically, the service is for:

Employers with employees on payroll (any type of entity — proprietor, partnership, LLP, company) — Form 24Q quarterly
B2B payers making payments to contractors, professionals, landlords, commission agents, brokers — Form 26Q quarterly
Payers to non-residents — interest, royalty, fees for technical services, foreign company dividend, etc. — Form 27Q quarterly
Sellers of notified goods attracting TCS (scrap, motor vehicles above ₹10 lakh, foreign remittances under LRS, etc.) — Form 27EQ quarterly
Companies and LLPs required to file TDS returns regardless of payment volume (TDS deduction obligation under Section 192/194 series applies regardless of entity type)
Individuals and HUFs subject to tax audit under Section 44AB — TDS provisions under Sections 194C, 194H, 194I, 194J apply if the immediately preceding financial year's turnover crossed the audit threshold

Filing deadlines

TDS / TCS returns are filed quarterly. Statutory due dates per Rule 31A of the Income Tax Rules:

Quarter	Period covered	Form 24Q / 26Q / 27Q due date	Form 27EQ (TCS) due date
Q1	April – June	31 July	15 July
Q2	July – September	31 October	15 October
Q3	October – December	31 January	15 January
Q4	January – March	31 May	15 May

TDS deposit deadlines (separate from return filing) — TDS deducted in any month must be deposited by the 7th of the following month (30 April for TDS deducted in March). Late deposit attracts interest under Section 201(1A) at 1% per month for non-deduction and 1.5% per month for late deposit after deduction.

Late filing of return attracts fee under Section 234E at ₹200 per day from the due date until the date of filing, capped at the TDS amount payable in the return. Penalty under Section 271H (₹10,000 to ₹1,00,000) may apply if the return is not filed within one year of the due date or if the return contains incorrect information.

How the engagement works

Sign up + select service. Sign in with Google or magic-link email; pick "TDS Return Filing".
Pay ₹1,499 per quarter. Razorpay (UPI / netbanking / card / corporate account). Covers one quarter, single entity, single TAN. Add-ons (multi-form, mid-year corrections) priced separately.
Upload data. Dashboard checklist by form: deductee master with PAN, payment register, TDS challan details (BSR code, serial number, deposit date), salary breakdown for Form 24Q, lower-deduction certificate references (Section 197) where applicable, TRC and Form 10F for Form 27Q.
Partner assignment. Vetted partner (CA or registered tax practitioner) is assigned and contact details surface in your dashboard.
PAN validation. Partner runs PAN validation against the Income Tax database. Invalid / inactive PANs are flagged for your correction (deductees with invalid PAN attract TDS at higher rate under Section 206AA — typically 20%).
Return preparation + FVU validation. Partner prepares the FVU file using NSDL's File Validation Utility. FVU validation surfaces any structural errors before submission — common issues: missing PAN, mismatched challan amounts, deductee-challan mismatch, invalid section code.
Your review and approval. Partner shares the validated FVU + summary report (deductee-wise TDS, challan-wise reconciliation, total TDS deposited vs return). You approve before filing.
Filing on TRACES. Partner uploads the FVU file via TRACES under their own credentials. Provisional Receipt Number (PRN) is generated immediately and shared to your dashboard.
Form 16 / 16A / 27D generation. After return is processed (typically 24–72 hours after upload), partner generates the relevant TDS certificates from TRACES and shares download links / PDFs to your dashboard for distribution to employees / vendors.
Discrepancy management. Any TRACES processing discrepancy (Default Notice, mismatch flag, incorrect challan claim) is communicated and a correction return is filed if required (correction return service — ₹999 per correction).

Pricing

Engagement	Price (₹)	Coverage
Single quarter, single form (Form 24Q OR 26Q OR 27Q OR 27EQ)	1,499	1 form, 1 quarter, single TAN, up to 50 deductees
Single quarter, multi-form bundle (any 2 forms)	2,499	2 forms, 1 quarter, single TAN
Single quarter, full bundle (24Q + 26Q + 27Q + 27EQ as applicable)	3,999	All applicable forms, 1 quarter, single TAN
Annual TDS subscription (4 quarters bundled, single form)	Coming soon — join waitlist for early-access pricing
High-deductee-count surcharge (per 50 deductees beyond first 50)	+₹499	Per 50 additional deductees within the same form
TAN application (Form 49B) standalone	999	One-time, includes follow-up through to TAN issuance
TAN application + first quarter TDS return (bundle)	1,999	TAN + first quarter return, single form
Correction return (after original filing)	999	One correction return per filing

All prices GST-exclusive. The base fee covers preparation, FVU validation, partner upload to TRACES, and one round of clarifications. Late filing fees under Section 234E and interest under Section 201(1A) are at actuals — not waivable through this service.

Form-by-form coverage

Form 24Q — Salary TDS

Form 24Q reports TDS deducted on salary payments under Section 192. It is filed quarterly and includes employee-wise salary, deduction, and TDS detail. Q4 (the final quarter) carries the year-end salary annexure (Annexure II) which serves as the basis for Form 16 generation. Salary TDS computation factors employee declarations under Form 12BB (investment proofs, HRA rent receipts, home loan certificates, etc.), regime selection (old vs new), and standard deduction.

Form 26Q — Non-salary domestic TDS

Form 26Q reports TDS deducted on non-salary domestic payments under Sections 194A through 194T. Common sections covered:

194A — Interest other than on securities
194C — Payments to contractors and sub-contractors
194H — Commission and brokerage
194I — Rent (separate rates for plant & machinery vs land & building)
194IA — TDS on transfer of immovable property (above ₹50 lakh)
194IB — TDS on rent paid by individuals / HUFs not subject to tax audit
194J — Professional and technical services
194M — Payments by individual / HUF for contracts, commission, professional fees (not subject to tax audit)
194N — Cash withdrawals from bank accounts above prescribed limits
194O — Payments by e-commerce operator to e-commerce participants
194Q — TDS on purchase of goods (turnover-based applicability)
194R — Benefits / perquisites in business or profession
194S — Transfer of virtual digital assets

Each section has its own rate, threshold, and deductee-classification rules. The vetted partner applies the correct section code per payment based on payment nature and deductee profile.

Form 27Q — TDS on payments to non-residents

Form 27Q reports TDS deducted on payments to non-residents under Section 195 and other non-resident provisions. Common payment types covered: interest paid to non-resident lenders, royalty under Section 195, fees for technical services (FTS), dividend distributed to non-resident shareholders, payments to foreign companies for services. The applicable rate is the lower of the rate prescribed under the Income Tax Act and the rate prescribed under the relevant Double Taxation Avoidance Agreement (DTAA), provided the non-resident furnishes a valid Tax Residency Certificate (TRC) and Form 10F per Section 90(4).

Form 27EQ — Tax Collected at Source (TCS)

Form 27EQ reports TCS collected under Section 206C. Common items covered: scrap (1%), motor vehicles above ₹10 lakh (1%), foreign remittances and overseas tour packages under LRS (5% / 20%), goods sold above ₹50 lakh in aggregate (0.1% under Section 206C(1H)). TCS is collected at the time of receiving the payment from the buyer.

What you get

Filed TDS return with TRACES Provisional Receipt Number (PRN)
FVU file archived for compliance reference
Deductee-wise TDS summary — Excel sheet with all deductee details, payment amounts, TDS deducted, challan references
Challan-wise reconciliation — challan amounts vs TDS allocated to deductees
PAN validation report — invalid / inactive PANs flagged for your action
Form 16 / 16A / 27D PDFs — generated after return processing, ready for distribution
Partner contact for any post-filing TRACES follow-up or default-notice response
Dashboard archive — all returns, FVU files, certificates stored for the lifetime of your account

The marketplace model

Batchwise is a coordination platform, not a tax-filing firm. Every TDS return is filed by a vetted partner — a Chartered Accountant or registered tax practitioner — under their own TRACES credentials. The TRACES filing record shows the partner as the preparer; you are the deductor of record under your own TAN.

What Batchwise does: dashboard, secure document workspace, partner assignment, payment processing, status tracking, deliverable storage, methodology consistency across partners.

What the partner does: PAN validation, return preparation, FVU validation, your-approval workflow, TRACES upload, certificate generation, owns the post-filing relationship for any default-notice response.

Common defaults and how they're handled

The TRACES default categories that most often appear after filing:

Short deduction — TDS deducted at lower rate than applicable. Resolution: pay differential + interest under 201(1A); file correction return.
Short payment — TDS deducted but not deposited fully. Resolution: pay differential + interest; file correction return.
Late payment interest — TDS deposited after the 7th-of-next-month deadline. Resolution: pay interest under 201(1A); no correction needed if the return already disclosed it.
PAN mismatch — Deductee PAN in return does not match Income Tax Department records. Resolution: verify PAN; file correction return with corrected PAN.
Challan mismatch — Challan number / BSR code in return does not match challan in OLTAS. Resolution: cross-check with the challan deposited; file correction return.
Higher rate under 206AA — Deductee did not furnish PAN, TDS should have been at higher rate (20% or applicable rate, whichever higher). Resolution: pay differential.

Default notices are typically issued via TRACES inbox 30–90 days after filing. Partner monitors the TRACES login during the engagement window; subsequent default notices (after engagement closure) trigger the correction return service.

Authoritative sources

This service is delivered per the following statutory framework:

The vetted partner applies the latest applicable rates and procedural updates as notified by CBDT and the Income Tax Department.

How to start

Sign up via Google or magic-link email.
From the dashboard service catalog, select TDS Return Filing.
Pay ₹1,499 (or applicable bundle price) via Razorpay.
Upload deductee master, payment register, and TDS challan details per the dashboard checklist.
Partner prepares and validates the return within 2 working days; filing happens after your approval.
Form 16 / 16A / 27D PDFs delivered within 5 working days of TRACES processing completion.

Or book a free 15-minute scoping call if you have a multi-form requirement, high deductee count, or need TAN application bundled with the first return.