TDS return checklist (24Q and 26Q): documents to collect
Details for the quarterly TDS returns (24Q salary, 26Q non-salary). Every item below, with where your client gets it.
Why clients should send it on time: A late TDS return costs ₹200 for every day it's delayed, until it's filed.
The checklist
- 1
Salary details for the quarter
Month-wise salary paid and TDS deducted, per employee (with PAN).
- 2
Payments where TDS was deducted
Contractors (194C), professional fees (194J), rent (194I), interest (194A), commission (194H): party, PAN, amount, TDS.
- 3
TDS challans
Challan 281 receipts for every payment made this quarter.
Where the client gets it: incometax.gov.in → e-Pay Tax → Payment history, or the challan receipt emailed when you paid.
- 4
Lower deduction certificates
Only if any party gave you a section 197 certificate.
- 5
New employees or vendors? question
Anyone new this quarter whose PAN we don't have yet? Type "none" if not.
Collecting it without the chase
- Send the list as one link on WhatsApp. The client ticks items off as they upload, from their phone.
- Each file is checked as it arrives: the right financial year, the client's own PAN, and locked AIS or bank PDFs opened.
- Reminders go out until every item is in, and stop by themselves when it is.
Other checklists
Send this checklist to a client as one link
Your client opens it on WhatsApp, uploads each item from their phone, and every file is checked as it arrives. First month free, no card.