Who Needs to File TDS Returns: Any person or entity who is liable to deduct TDS while making payments such as salaries, rent, commission, professional fees, interest, etc., is required to file TDS returns. This includes employers, business entities, government offices, and individuals who are responsible for deducting TDS.
- Form 24Q: For TDS on salaries
- Form 26Q: For TDS on payments other than salaries
- Form 27Q: For TDS on payments made to non-residents