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.
TDS Compliance FAQs
What is the penalty for late TDS deposit?
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.
Can TDS be claimed if the deductor has not filed returns?
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.