Following are the returns for TDS and TCS and their periodicity:
| Form No | Particulars | Periodicity |
|---|---|---|
| Form 24 | Annual return of “Salaries” under Section 206 of Income Tax Act, 1961 | Annual |
| Form 26 | Annual return of deduction of tax under section 206 of Income Tax Act, 1961 in respect of all payments other than “Salaries” | Annual |
| Form 27 | Statement of deduction of tax from interest, dividend or any other sum payable to certain persons | Quarterly |
| Form 24Q | Quarterly statement for tax deducted at source from “Salaries” | Quarterly |
| Form 26Q | Quarterly statement of tax deducted at source in respect of all payments other than “Salaries” | Quarterly |
| Form 27Q | Quarterly statement of deduction of tax from interest, dividend or any other sum payable to non-residents | Quarterly |