TDS
TDS deduction, deposit (Challan ITNS-281), quarterly returns and Form 16/16A certificates. Our TDS practice combines deep technical expertise with a modern, technology-driven workflow so you get accurate outcomes, full transparency and zero last-minute surprises. Whether you are just starting out or scaling fast, we tailor the engagement to your stage and goals.
What's included
- 24Q / 26Q / 27Q filing
- TDS challan & payment
- Form 16 / 16A
Who it's for
What is TDS?
TDS (Tax Deducted at Source) is income tax that the payer deducts at the time of making certain payments — such as salary, rent, professional or contractor fees, commission and interest — and deposits with the government against the payee’s PAN. The deduction reflects in the payee’s Form 26AS / AIS and is adjusted against their final tax liability at the time of income-tax return filing.
Who has to deduct TDS?
Companies, LLPs, firms and individuals/HUFs liable to tax audit must deduct TDS at the prescribed rates when they make specified payments. Every deductor needs a TAN (Tax Deduction and Collection Account Number).
TDS payment & challan (ITNS-281)
Tax deducted is deposited using Challan ITNS-281 through the Income Tax e-Filing / e-Pay Tax facility. Depositing late attracts interest, so timelines matter. For the current statutory due dates, see our compliance calendar and confirm on the official portal.
TDS returns & certificates
- Form 24Q — TDS on salary
- Form 26Q — TDS on other resident payments
- Form 27Q — TDS on payments to non-residents
- Form 16 / 16A — TDS certificates issued to the deductee
Common TDS mistakes
- Deducting under the wrong section or at the wrong rate
- PAN errors, which can trigger a higher rate under section 206AA
- Late deposit of the challan or late filing of the quarterly return
- Mismatch between the return and the deductee’s Form 26AS / AIS
How ADMG helps
We handle TDS end to end — deduction advisory, TAN, challan payments, quarterly returns (24Q/26Q/27Q), Form 16/16A and notice handling — for businesses in Delhi NCR and across India. Authoritative references: incometax.gov.in and tdscpc.gov.in.