TDS Updates, Rates And Filing Guides in India

Complete Guide to TDS in India (2025 Updated)

Understanding TDS (Tax Deducted at Source) is essential for businesses, professionals, and individuals dealing with taxable payments. The Income Tax Department requires tax to be deducted at the time of payment under various sections such as salary, rent, contractor payments, interest, and professional fees.

On this page, you will find structured, easy-to-follow guides covering TDS rates, TAN registration, online payment, challan correction, return filing, refund process, and TRACES updates. Each article is regularly updated according to the latest Finance Act and official notifications to help you stay compliant.

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Step-by-Step TDS Compliance Process in India

If you are new to TDS compliance, here is the standard process followed in India:

1. Apply for and obtain a TAN (Tax Deduction and Collection Account Number)
2. Deduct TDS at applicable rates while making payment
3. Deposit TDS using Challan 281 before the due date
4. File quarterly TDS returns (Forms 24Q, 26Q, 27Q, etc.)
5. Issue TDS certificates (Form 16 / 16A)
6. Correct errors through TRACES if required

Our detailed guides below explain each step in simple language with practical examples.

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Explore Our Detailed TDS Guides

Below is a quick overview of all TDS-related articles available on ShineCap – Technical Guide:

1. TDS and TCS Rate Chart PDF FY 2025-26 (AY 2026-27)

Get the latest section-wise TDS and TCS rate chart for FY 2025-26 with thresholds and downloadable PDF format. This guide helps businesses and professionals verify applicable rates before deduction.
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2. TAN Number Registration & Download Certificate Online

Step-by-step process to apply for TAN registration online, track status, and download your TAN allotment certificate. Ideal for new businesses and first-time deductors.
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3. Cancel TDS Service – TAN Surrender Procedure

Learn how to surrender or cancel TAN if your business is closed or no longer required to deduct TDS. Includes official procedure and compliance precautions.
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4. TDS Online Payment & Challan 281 Guide

Complete guide to paying TDS online using Challan 281, selecting correct sections, assessment year, and avoiding common payment errors.
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5. Correct TDS Challan Online & Cancel Payment

Made a mistake in challan details? This guide explains how to correct TDS challan errors, cancel wrong payments, and claim refunds safely.
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6. File TDS Return Online in India

Understand how to file TDS returns online, required forms (24Q, 26Q, 27Q), due dates, late fees, and refund process.
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7. TDS Return Correction Process & Time Limit

Learn how to revise or correct filed TDS returns, update PAN errors, modify challan details, and comply with correction timelines.
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8. TDS Login & TAN Registration Guide

Step-by-step guide for TDS login, TRACES registration, and TAN account setup for deductors.
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9. TAN Correction Online & TDS Registration Details

Update incorrect TAN details, contact information, or business data online through official portals.
Read Full Guide →

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Why This TDS Resource Hub is Important

Instead of searching multiple websites for scattered information, this page centralizes all important TDS updates, rate charts, filing guides, and correction procedures in one place. It helps improve compliance accuracy, reduce penalties, and simplify tax deduction responsibilities.

Bookmark this page to stay updated with future amendments in TDS rates, compliance deadlines, and Income Tax Department notifications.

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Frequently Asked Questions (FAQs) – TDS in India

1. What is TDS and who is required to deduct it?

TDS (Tax Deducted at Source) is a system where tax is deducted at the time of making specified payments such as salary, rent, contractor payments, professional fees, or interest. Businesses, companies, partnership firms, and in certain cases individuals or HUFs are required to deduct TDS under applicable sections of the Income Tax Act.

2. What are the due dates for depositing TDS and filing returns?

TDS must generally be deposited by the 7th of the following month. Quarterly TDS returns must be filed using Forms 24Q, 26Q, or 27Q based on the nature of payment. Delays may attract interest under Section 201 and late fees under Section 234E.

3. How can I correct mistakes in TDS challan or return?

Errors in TDS challan details or filed returns can be corrected through the TRACES portal or by submitting correction statements. Common corrections include PAN errors, challan mismatch, section code mistakes, and amount corrections.

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