Form 26Q - TDS Return Filing for Non Salary Deductions

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Form 26Q - TDS Return Filing for Non Salary Deductions

Most people get confused when they have to deal with anything related to income tax filing. This is mainly because of their lack of knowledge. Insufficient understanding of tax-related topics keeps them away from actions like filing TDS returns. But if you educate yourself and learn about a few rules, terms, and regulations, you can easily tackle income tax-related matters.

The 26Q TDS is one such aspect you should know about. Most people know TDS, or Tax Deducted at Source, as the deduction from their salary income. However, there’s much more to it. TDS applies to all income-related payments received by an individual.

Form 26Q is submitted during TDS return filing for all payments the payee or deductee receives apart from salary.

26Q TDS Return Meaning

Form 26Q pertains to TDS as per Section 200(3) of the Income Tax Act 1961. It serves as a TDS return statement reporting deductions made on payments other than salaries. However, it includes payments made to Indian citizens only. 26Q TDS does not apply to payments made to Non-Resident Indians (NRI).

The deductor must submit the form to the government every quarter before the Form 26Q due date. Failing to do so can result in penalties.

Who Can File Form 26Q?

In the context of TDS utility for Form 26Q, it is the deductor who submits it with the relevant authority. After deductors have withheld TDS, they provide the details of such deductions carried out on payments released to residents. These payments may include interest, professional fees, rent, commission, and other non-salary disbursements.

Form 26Q applies to various sections like Section 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194I, and 194J.

Which Payments Does Form 26Q Cover?

The nature of payments covered under Form 26Q, for which a deductor is required to deduct TDS, include:

  • Dividend

  • Interest on Securities

  • Payment of Insurance Commission

  • Payment of Professional/Technical Services

  • Payment to Contractors

  • Rent on Property

  • Brokerage or Commission

  • Payment in respect of Life Insurance Policy

  • Interest on other than Interest on Securities

  • Winning from Horse Race

  • Winning from Puzzles/Lotteries/Games

  • Commission, prize, etc., on sale of lottery tickets

  • Commission/Remuneration to the director of the company

Details Necessary for Filing Form 26Q for Income Tax

Unlike Form 24Q, which contains two annexures, Form 26Q contains only one. It demands the following details:


  • Name

  • Address

  • Contact details

  • Permanent Account Number (PAN)


  • Name

  • Address

  • Contact details

  • PAN

Challan Details

  • Serial number

  • BSR Code

  • TDS amount

  • Surcharge amount

  • Education cess amount

  • Interest amount

  • Total tax deposit

  • Collection code

  • Tax deposit rate

  • Number of demand drafts or cheques

  • Method of TDS deposition

Form 26Q Due Date

The deductor must pay the TDS deducted, excluding salary deductions, on a monthly basis. The deadline for this payment falls on the 7th of the subsequent month, while in March, it extends to the 30th of April.

26Q TDS must be submitted quarterly. The prescribed Form 26Q due date is as follows:

Quarter Duration Due Date
1 1st April - 30th June On or before 31st July
2 1st July - 30th September On or before 31st October
3 1st October - 31st December On or before 31st January
4 1st January - 31st March On or before 31st May

Penalties for Filing Form 26Q Late

Section 234E applies a fine of ₹200 per day to defaulters until the return is filed. The penalty is accumulated daily until it equals the total TDS amount.

Moreover, as per Section 271H, the Assessing Officer (AO) may levy a penalty ranging anywhere between ₹10,000 and ₹1,00,000.

The penalties under Section 271H are exempted if the following conditions are fulfilled:

  • The TDS has been paid to the government

  • All interest and late filing fees are paid

  • The return is submitted before the expiration of one year from the due date

How to Download Form 26Q from TRACES?

The steps to download Form 26Q from TRACES are described below.

  • Visit TRACES’ official website.

  • Fill out your User ID and password to log in. Deductors must enter Tax Deduction and Collection Account Number (TAN).

  • From the options listed under the ‘Downloads’ menu, click on e-TCS or e-TDS.

  • Click on ‘Quarterly Returns’ and ‘Regular.’

  • You will arrive at a new page where the ‘Form’ section is visible.

  • Choose Form 26Q and click on download.


It is essential to understand 26Q TDS if you receive or make payments apart from salary to individuals or organisations. These payments include property rent, interest on securities, insurance commission, winning from horse races, winning from games, brokerage or commission, payment for a life insurance policy, etc.

As a deductor, you must follow the instructions and file Form 26Q for an income tax return on or before the due date. Failing to meet the deadline can result in penalties. Form 26Q is available for download on the official TRACES website.

Section 194D mandates a TDS deduction on commission paid to brokers or agents for health insurance or life insurance. The individual or company will make deductions if the agent or broker payment exceeds ₹15,000 in a financial year.

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Disclaimer / TnC

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What is the difference between Form 24Q and 26Q?

What is the difference between Form 24Q and 26Q?


The difference between Form 24Q and 26Q is that the former is filed for TDS return on salary payments, while the latter is filed for TDS return on domestic payments other than salary.

What is a TDS Certificate? From where can it be downloaded?


The deductor must provide a TDS certificate in Form 16A within 15 days of filing the return. The form can be downloaded from the official TRACES website.