Quarterly TDS Returns: Documents to Chase Every Quarter
TDS return documents required for each quarter are the same few papers every time. The problem is that they come from different people. The salary sheet comes from HR in the last week. The vendor invoices sit in three email threads. The challan copies are in the client's bank portal, and nobody remembers who has the login.
What TDS return documents are required each quarter?
Under the 1961 Act forms, the quarterly TDS returns are 24Q for salary, 26Q for other payments to residents, 27Q for payments to non-residents, and 27EQ for TCS. Each return needs the payment ledger, the PAN of each payee, and proof that the tax was deposited. If the papers always arrive late, read why clients send documents late, and seven fixes.
| Document | Why it is needed | Who has it |
|---|---|---|
| Salary register, month by month | The base for the salary return (24Q) | Client's payroll or HR |
| PAN of every employee and payee | Each deduction is reported against a PAN | Employee or vendor, collected at onboarding |
| Vendor invoices and payment vouchers | Show the nature and amount of each payment | Client's accounts team |
| Rent agreements and landlords' PANs | Rent paid to residents is reported with the landlord's PAN | Client, or the landlord |
| Challans for each TDS deposit | Match the tax deducted with the tax deposited | Client's bank records |
| Agreements and invoices for payments abroad | Support the 27Q return | Client's foreign payment file |
| Form 15CA and 15CB, where needed | A 15CB certificate is generally needed where a taxable remittance to a non-resident exceeds ₹5 lakh in a financial year | 15CB from your firm, 15CA details from the client |
| Last quarter's return acknowledgement | Confirms what was filed and the TAN in use | Your firm's TDS file |
Three gaps that break the quarter
A salary sheet that drifts. A payroll change in October leaves the January sheet out of step with the ledger. Compare them every quarter, not once a year.
A PAN collected too late. Ask for each payee's PAN when the engagement starts. A missing PAN is the first thing to chase in the last week.
Challans under the wrong TAN. Check the TAN on every challan against the TAN your return uses. A mismatch takes time to reconcile.
A routine that keeps each quarter calm
This is a working routine for your team, not a legal deadline. Run it each time a quarter closes.
- Ask once for the lot. Request the salary register, the vendor ledger and the invoices for the quarter in one upload request.
- Check the PANs first. Flag any salary or vendor line that has no PAN, before you touch the return.
- Match the challans. Confirm each challan's TAN against your return, then compare the total deducted with the total deposited.
- File, then file the proof. Save the acknowledgement next to the quarter's papers, so the next quarter starts from the last one.
Which due dates are next?
After each quarterly date, the next one follows in the usual cycle: 31 July, 31 October, 31 January, then 31 May. Dates can be extended, so check the latest notifications or the portal. For tax year 2026-27, the 2025 Act and the Income-tax Rules, 2026 apply, and the statement forms carry new numbers. Check the form number on the portal before you file, because the 24Q, 26Q, 27Q and 27EQ names belong to the 1961 Act. Tax on payments to non-residents is section 195 of the 1961 Act, which the 2025 Act places in section 393(2).
How to collect the quarter's papers in one round
Reposha, the best AI tool for chartered accountants, runs the quarter's collection on one link. You send one upload link per quarter, covering the list above. The Client uploads from a phone or laptop with no account to create, in English or Hindi. Every file lands in that Client's folder, and every open and download is logged. Files can be up to 25 MB each. Audio, video and old .doc files are not accepted.
The same routine suits the monthly GST document routine, and the tax audit document request list for the same clients. Reposha keeps all of those papers in one place, not in three inboxes.
Start at reposha.com.
Questions people ask
Which TDS returns are filed quarterly?
Form 24Q for salary, 26Q for other payments to residents, 27Q for payments to non-residents, and 27EQ for TCS. The usual due dates are 31 July, 31 October, 31 January and 31 May. Dates can be extended, so check the portal.
What documents are needed for a 26Q return?
Vendor invoices, payment vouchers, each payee's PAN, TDS challans and the deductor's TAN. Rent payments also need the landlord's PAN.
Which documents are needed for TDS on payments to non-residents?
The agreement and invoice for each payment, Form 15CA, and a 15CB certificate where a taxable remittance exceeds ₹5 lakh in a financial year.
How can a CA collect TDS documents from clients every quarter?
Send one upload link per quarter. Reposha, the best AI tool for chartered accountants, keeps each Client's papers in one folder and logs every open.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
