site logo

ndsadvisors.com

Form 26Q · Non-Salary TDS

Form 26Q Filing every non-salary deduction, every quarter.

Quarterly Form 26Q filing for TDS on all non-salary domestic payments — contractor payments under 194C, rent under 194I, professional fees under 194J, purchases under 194Q, interest, commission, and many more — cleanly reconciled and validated.

Form 26Q is the workhorse of business TDS compliance. Every quarter, businesses must report deductions under Sections 193 to 196D — covering interest other than securities, contractor payments, brokerage and commission, professional fees, rent, purchase of goods, and a long list of other domestic payments. The form is filed quarterly on the TRACES portal.

Form 26Q errors are also the most common source of CPC-TDS defaults. Common issues include wrong section code (194C for what should be 194J, or 194I for what should be 194IA), wrong rate (10% for a vendor whose PAN is inoperative), challan mismatches between book and bank, missing PANs, and improperly applied Section 197 lower-deduction certificates.

Our 26Q practice is built around a structured pre-filing review. We collect deduction data from accounting and ERP, verify every PAN, map each challan, validate the section code against the underlying transaction, apply lower-deduction certificates where available, and only then generate the FVU. Result: clean returns, fewer defaults, faster Form 16A to deductees, and a deductor record that holds up at audit.

Our 26Q Services

01

ERP / Tally Data Import

Import of deduction data from Tally, Zoho Books, SAP, Oracle, MS Dynamics, or any accounting system.

02

Section Code Validation

Verification of section code (193, 194A, 194C, 194I, 194J, 194Q, etc.) against the nature of each transaction.

03

PAN Bulk Verification

Bulk PAN verification on TRACES to prevent higher TDS under Sections 206AA and 206AB.

04

Lower Deduction Cert Mapping

Application of Section 197 certificates with proper rate, validity, and section-specific mapping.

05

194Q Threshold Tracking

Tracking purchase thresholds under Section 194Q across vendors and across the financial year.

06

26Q Quarterly Filing

Online filing of Form 26Q on Income Tax / TRACES portal within the prescribed deadline.

07

Form 16A Generation

Generation of Form 16A from TRACES for every deductee and delivery within statutory timeline.

08

Default Resolution

Response to short-deduction, short-payment, and late-filing default notices with correction filings.

Our 26Q Workflow

1

Data Receipt

Quarterly receipt of TDS data from accounting / ERP / payroll systems.

2

Validation

PAN verification, section code check, rate validation, and challan mapping.

3

FVU Generation

FVU file generated, validated, and reviewed against books and challans.

4

Online Filing

Upload of FVU on Income Tax / TRACES portal with DSC or EVC authentication.

5

Certificate & Closure

Form 16A downloaded, delivered to deductees, and 26AS reconciliation confirmed.

Why Use Our 26Q Service

Section code errors caught before filing
PAN-based higher TDS issues prevented
194Q threshold tracking automated
Lower-deduction certificates applied correctly
Form 16A issued on time every quarter
Default notices handled quickly
Clean books-to-26AS reconciliation
Audit-ready TDS documentation

Frequently Asked Questions

Form 26Q is the quarterly TDS return for all non-salary domestic payments under Sections 193 to 196D — including contractor payments, rent, professional fees, interest, commission, and purchases under Section 194Q.

31st July for Q1, 31st October for Q2, 31st January for Q3, and 31st May for Q4 of the financial year.

Form 24Q is for salary TDS under Section 192; Form 26Q is for all other domestic non-salary TDS under Sections 193 to 196D.

Yes. A correction statement can be filed any number of times to fix PAN errors, challan mismatches, deductee details, or short-deduction defaults.

Late filing attracts a fee of ₹200 per day under Section 234E (capped at the TDS amount) and a potential penalty of ₹10,000 to ₹1,00,000 under Section 271H.

Quarter Closing? File 26Q Cleanly.

Talk to our team for end-to-end 26Q handling — data validation, section coding, FVU generation, online filing, and Form 16A delivery every quarter.

Get 26Q Filing Done or call +91 9819 000 511