4.1. Description of the different TDS / TCS Forms

The Income Tax Department, Govt. of India, has defined four different types of TDS/TCS Forms. Depending upon your requirement select a particular form under which the return has to be filed.
All these four forms are explained below:

Form 24Q : For filing the returns of salaried employees, Form 24Q has to be selected. In this form the deductions made are under section 192A (Payment done to government employees), section 192B (payment done to non-government employees) or section 192C (payment done to union-government employees).

Form 26Q : For filing of returns of the deductees other than employees residing under domestic territory, Form 26Q has to be selected. This includes payment of contractors, professionals, rent, interests, commission etc.

Form 27Q : For filing of returns of deductees other than employees residing outside the domestic territory, Form 27Q has to be selected.

Form 27EQ : For filing TCS returns, Form 27EQ has to be selected.

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