TDS return checker — rate, short deduction, interest and late fee
Check every payment before filing Form 140: correct section and rate under the new Act, threshold, PAN rule, short deduction, interest for late deduction and late deposit, and late fee — with a full computation PDF.
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How the checker works
- Choose the quarter. The statement due date and late fee are worked out from it.
- Enter each payment. Nature, amount, payment date, TDS deducted and deposit date.
- See the defaults. Short deduction, 1% and 1.5% interest and the late fee are shown entry-wise.
- Pay and file. Pay interest and late fee by challan before filing the statement.
Common questions
What are the TDS rates from 1 April 2026?
Under section 393 of the Income-tax Act, 2025: contractor 1% (individual / HUF) or 2%; professional fees 10%; technical services 2%; rent of building 10% and machinery 2% above ₹50,000 a month; commission 2%; interest 10%. The old section numbers (194C, 194J, 194-I…) are shown for reference.
What interest applies on late TDS?
1% a month (or part) from the date tax was deductible to the date of deduction, and 1.5% a month (or part) from the date of deduction to the date of payment — section 398(3).
What is the late fee for a late TDS return?
₹200 per day from the due date until filing, not more than the TDS amount — section 427. Penalty of ₹10,000 to ₹1 lakh may also apply (section 461).
What are the due dates?
Deposit: 7th of the next month (30 April for March). Statements: 31 July, 31 October, 31 January and 31 May.
What if the deductee has no PAN?
TDS is at the higher of the normal rate and 20% (5% for purchase of goods and e-commerce), under section 397(2).
Law checked on 29 October 2026. Need it done for you? WhatsApp 99240 99804.
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