Quarterly filing of Tax Deducted at Source returns by deductors who withhold tax on payments like salary, rent, or professional fees, reflecting deposits made to the government.
Employers and businesses that deduct TDS on payments made to employees, vendors, or contractors.
Income Tax Department (CBDT), Income Tax Act 1961
TAN of deductor; PAN of deductor & deductees; challan details of tax deposited; details of payments made and TDS deducted; previous TDS return acknowledgment (if applicable).
Quarterly, using forms like 24Q (salary) and 26Q (non-salary payments).
TDS certificates issued to deductees reflecting the tax deducted and deposited on their behalf.