TDS errors attract interest, penalties, and disallowance of expenses for the deductor — while incorrect credits hurt payees. PJRJ manages end-to-end TDS compliance for employers, businesses, and property transactions with accurate deduction, timely deposit, and clean quarterly returns.
TDS services
Salary TDS (Section 392)
Employers from startups to mid-size companies.
- Monthly TDS computation on payroll
- Form 24Q quarterly filing
- Form 16 and Form 12BA issuance
Non-salary TDS (26Q, 27Q)
Business payments to residents and non-residents.
- Contractors, professionals, rent, commission (Section 393)
- Non-resident payments — Section 394
TCS compliance (27EQ)
Tax collected at source on applicable goods and e-commerce transactions.
Lower/nil deduction certificates
Form 128 applications for lower TDS rates and advisory on Section 395 certificates (Rule 213).
TDS on property (Section 393)
Buyer-side TDS on immovable property and tenant TDS on rent — challan and Form 26QB/26QC filing.
Reconciliation & corrections
Form 26AS and AIS matching, default resolution, and revised return filing.
We also advise on TDS implications of specific transactions — buybacks, dividends, interest on loans, and related-party payments — before amounts are paid.
Salary is section 392 (erstwhile 192) and Form 24Q. Most resident vendor payments sit in the section 393 tables (erstwhile 194-series). Payments to non-residents are section 195 / 393(2) — use the public characterisation chart, not a copied 10%. Delhi versus Haryana professional-tax registrations do not replace TAN. We reconcile 26AS/AIS before the payee’s ITR, not after their notice.
TDS Compliance FAQs
Interest under Section 398(3) at 1% or 1.5% per month depending on delay stage, plus late filing fees under Section 427 for returns. We quantify exposure and regularise promptly.
Credit generally requires correct reporting in AIS/Form 168. We follow up with deductors and advise on TDS credit provisions under the Income-tax Rules, 2026 where entries are missing but tax was duly deducted.
Discuss your tds compliance requirements
Speak directly with a PJRJ income tax specialist — we respond within one business day.