TDS (Tax Deducted at Source) on payments other than salary applies when tax is deducted on transactions like professional fees, contractor payments, rent, commission, interest, purchase of goods, etc.
The deductor must deposit the TDS with the Income Tax Department and file a quarterly TDS return in Form 26Q.
Why is TDS Return (Other Than Salary) important?
✔ Legal compliance
Mandatory under the Income Tax Act. Non-compliance attracts interest, late fees, and penalties.
✔ Correct tax credit to deductees
Ensures TDS reflects in the deductee’s Form 26AS / AIS, enabling smooth ITR filing.
✔ Avoid penalties & notices
Late fee of ₹200 per day (up to TDS amount) and penalties from ₹10,000 to ₹1,00,000.
✔ Proof of tax deduction
Confirms proper deduction and deposit against each PAN.
✔ Smooth assessments
Reduces scrutiny and notices from the Income Tax Department.
Which TDS return is filed?
👉 Form 26Q – Quarterly TDS return for payments other than salary (Resident payments)
Common sections covered:
- 194C – Contractor payments
- 194J – Professional/technical fees
- 194H – Commission/Brokerage
- 194I – Rent
- 194A – Interest (other than securities)
- 194Q – Purchase of goods (where applicable)
Due Dates (Form 26Q)
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | Apr–Jun | 31 July |
| Q2 | Jul–Sep | 31 October |
| Q3 | Oct–Dec | 31 January |
| Q4 | Jan–Mar | 31 May |
Documents Required
Deductor details
- TAN & PAN
- Name, address, contact details
Deductee details
- PAN of payees
- Nature of payment & section
- Amount paid/credited
TDS & payment details
- TDS amount & rate
- Challan details (BSR code, challan no., date, amount)
- Proof of TDS deposit
Other
- Bank payment proofs
- Digital signature (if applicable)
