Quarterly TDS on Non-Salary (Resident)
Quarterly TDS return for non-salary payments to residents — vendor fees, rent, contractor.
Who files
Any deductor deducting non-salary, resident-payee TDS.
Due date
Q1 by 31 Jul · Q2 by 31 Oct · Q3 by 31 Jan · Q4 by 31 May
Penalty
₹200/day under Section 234E + ₹10,000 penalty under 271H.
Filed on
protean (NSDL) e-TDS portal
Form 26Q is for TDS deducted under sections other than 192 and 195 — Section 194C (contractor), 194I (rent), 194J (professional fees), 194A (interest) etc. Filed quarterly. Auto-generates Form 16A for each deductee.
TAN of deductor
Section-wise TDS challans
Deductee-wise PAN, amount paid, TDS
Q4 includes annual summary
No — use Form 27Q for non-resident payments under Section 195.