Briefly outline the procedural requirements relating to TDS returns which are required to be filed by a taxpayer who has deducted the TDS.

TDS Returns under the Income-tax act, 1961 'the Act' Any person deducting any sum in accordance with the Act shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. Further, quarterly TDS return is required to be filed by the assessee who has deducted the TDS. TDS return include fields like TAN, TDS payment, amount deducted, type of payment, PAN, etc. Form No. Particulars Form 24Q Statement for tax deducted at source from salaries. Form 26Q Statement for tax deducted at source on all payments except salaries. Form 27Q Statement for deduction of tax from interest, dividend, or any other sum payable to non-residents. Form 26QB For section 194IA separate return is not required, challan cum return to be filed on form 26QB to be deposited within a period of 30 days from the end of the month in which the deduction is made. Form 26QC TDS on Rent Form 26QD TDS u/s 194M TDS Return Due Dates Quarter Period TDS Return Due Date TDS Due date for Form 26QB/26QC/26QD Quarter 1 April to June 31st July 30 days from the end of the month in which TDS is deducted Quarter 2 July to September 31st October Quarter 3 October to December 31st January Quarter 4 January to March 31st May The quarterly return statement should be accompanied by assigned verification in Form No.27A. Form 27A is control chart of quarterly TDS statement to be filed by debtors / collectors along with quarterly statement. It is a summary of TDS return which contains control totals of 'amount paid' and 'income tax deducted at source'.