Quarterly TDS on Salary
Quarterly statement of TDS deducted from salary payments under Section 192.
Who files
Every employer deducting salary TDS.
Due date
Q1 by 31 July · Q2 by 31 Oct · Q3 by 31 Jan · Q4 by 31 May
Penalty
₹200/day under Section 234E + ₹10,000 minimum penalty under Section 271H.
Filed on
protean (NSDL) e-TDS portal
Form 24Q is the salary-TDS return filed by every employer who has deducted TDS on salary. Q1-Q3 filed by 31st of next month after quarter; Q4 by 31 May. Annexure-II (with employee-wise salary details) filed only with Q4 — this is what auto-generates Form 16.
TAN of employer
Quarter + assessment year
Annexure-I: Challan-wise TDS deposit
Annexure-II (Q4 only): Employee salary breakup + tax computed
Q4 includes Annexure-II with full-year salary breakup. This auto-populates Form 16 Part B for every employee.