Rules Explained
TDS Rules & Compliance
TDS rates, TAN requirements, quarterly return filing, and certificate issuance — the compliance side of TDS, for both deductors and deductees.
TDS compliance involves more than just deducting the right rate. You need a TAN, must file quarterly returns, issue TDS certificates on time, and handle corrections when errors occur. Below is a plain-English guide to the rules that govern TDS compliance.
Key topics
TDS Rate Chart
Complete TDS rate chart for all sections — salary, interest, contractor, professional fees, rent, and NRI payments.
TAN Requirements
Tax Deduction and Collection Account Number — who needs it, how to apply, and what happens without one.
Quarterly TDS Returns
TDS quarterly returns (Form 24Q, 26Q, 27Q, 27EQ) — who files, due dates, and how to file on the TRACES portal.
TDS Certificates
Form 16, 16A, 16B, 16C — issue timelines, correction requests, and download from TRACES.
Form 15CA/15CB
Foreign payment declarations — when 15CA and 15CB are required, who certifies them, and the RBI guidelines.
TDS Refund Process
How to claim a TDS refund — correct the TDS amount in ITR, verify Form 26AS, and track refund status.
Sources
Sources: Income-tax Rules 2026 · CBDT circulars · TRACES portal guidelines (verified 2026-10-07). Last reviewed by FinWiz24 Research Desk.