Quarterly TDS return (non-salary)
Income-tax Act, 1961 · Rule 31A · CBDT / TRACES · Quarterly
Due 10 November 2026(31st of the month following the quarter)
Demo / Awaiting source verificationWhat it is
Quarterly statement of tax deducted at source on payments other than salary.
Who must comply
Every deductor holding a TAN.
What to file
Deductee-wise breakup of payments, deduction, challan mapping and lower deduction certificates.
Penalty for delay
Late filing fee of Rs. 200 per day under Section 234E and penalty under Section 271H.
Applicability
All deductors of non-salary payments
Applicable taxpayers
Deductors
📜 Official Proof
- Source Authority
- Income Tax Department
- Source Type
- Official Portal
- Notification / Circular
- Rule 31A, Income-tax Rules
- Published
- 31 May 2010
- Effective
- 1 April 2010
AI Verified Summary · AI-generated summary based on official source
Rule 31A prescribes quarterly TDS statements with due dates of 31 July, 31 October, 31 January and 31 May.
AI confidence 90% · Cross-checked against the official document listed above.