TDS · GUIDE COLLECTION
TDS questions? Start with the answer you need.
25 practical English guides for employees, business owners, property buyers and accountants. Choose a payment type or the problem you are facing.
Reviewed 27 October 2026 · Current and legacy forms clearly explained
For transactions from April 2026, use the current Act and forms. Earlier periods still use their applicable framework. Each guide explains the relevant transition and exceptions.
TDS basics
- What Is TDS? When It Is Deducted and How You Get Credit
Understand the journey from a deduction on your payment to tax credit in your return.
- Who Must Deduct TDS? Proprietors, Partnerships, LLPs and Companies
A practical entity-wise guide to deciding who has a withholding obligation.
- PAN vs TAN: What Is the Difference and When Do You Need TAN?
Know which number identifies the taxpayer, which identifies the deductor, and where exceptions apply.
- How to Check TDS Rates and Limits Without Choosing the Wrong Rule
A practical checklist for identifying the correct rate, threshold, tax base and period.
- Do You Still Owe Tax After TDS? Understanding Your Final Tax Bill
Why tax deducted by a bank, client or employer may not settle your annual income tax.
TDS on common payments
- Salary TDS Explained: Regime, Declarations and Changing Jobs
Understand payroll withholding with a worked example and a practical job-change checklist.
- TDS on Contractors: Labour, Transport and Construction Payments
Check payer eligibility, contractor status, thresholds and common invoice mistakes.
- TDS on Professional and Technical Fees: Which Rate Applies?
A practical guide for CA, legal, consulting and technical-service payments.
- TDS on Rent: Office, Shop and Home Payments Explained
Choose the correct rent TDS route, check the monthly limit and avoid common landlord and tenant mistakes.
- Buying Property? A Simple Guide to TDS and Joint Ownership
Understand the ₹50 lakh test, 1% calculation, instalments, joint buyers and Form 141 for resident sellers.
- TDS on Commission and Brokerage: Limits, Rates and Common Doubts
Check the 2% resident commission rule, the ₹20,000 threshold and the difference between commission and discount.
- TDS on FD Interest: Bank Deductions, Limits and Tax Credit
Understand bank interest thresholds, why TDS is not final tax and how to resolve missing or excessive deductions.
- TDS on Goods Purchases: The ₹10 Crore and ₹50 Lakh Tests
Work through buyer turnover, seller-wise purchase limits, the 0.1% rate, advances and reconciliation.
- TDS on Partner Salary, Remuneration and Interest
Understand the 10% partner-payment rule, the ₹20,000 combined limit and capital-account credits.
- Paying an NRI or Buying NRI Property: Avoid the Resident-Rate Trap
Check residency, taxability, withholding documents and the new Form 141 Schedule E route for eligible property buyers.
Deposit, returns and certificates
- When to Deduct and Deposit TDS: Dates, Payments and Practical Checks
Separate the deduction date, payment deadline and return deadline, with a simple monthly routine.
- Which TDS Return Should You File? 24Q, 26Q, 27Q and Their New Forms
Choose the right salary, resident or non-resident statement and understand the 2026 form changes.
- Form 16 and Form 16A: Certificates, New Names and Error Fixes
Understand salary and non-salary certificates, their due dates and how to fix missing or incorrect details.
- Wrong TDS Challan Details? How to Fix the Year, TAN or Amount
Identify whether the error is in the actual payment or only in your TDS statement before correcting it.
- How to Correct a TDS Return: Wrong PAN, Missing Entry or Wrong Amount
A practical correction workflow for deductors, with the current time limit and common rejection reasons.
Problems and refunds
- TDS Deducted but Missing from Form 26AS? A Step-by-Step Fix
Find the cause of missing credit, contact the right person and protect your return-filing position.
- Late TDS Deduction, Deposit or Return: Interest, Fees and What to Do
Separate three different defaults and calculate the next steps without confusing fees with tax.
- Form 15G, Form 15H and the New Form 121: Who Can Submit Them?
Check residence, age, income and nil-tax conditions before asking a bank not to deduct TDS.
- Lower or Nil TDS Certificate: When It Helps and How to Apply
Understand Form 128, supporting calculations and why approval is needed before reducing TDS.
- No Tax Payable but TDS Was Deducted? How to Claim Your Refund
Work out whether a refund is due, file the right return and resolve common refund failures.