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⏱ Quarterly Recurring State Duty: Transparent Starting @ ₹3,499

TDS Registration & Quarterly Returns

TAN registration, periodic TDS deduction computation, challan verification (ITNS 281), and quarterly filing of Forms 24Q and 26Q.

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Statutory Provisions

Current Legal Framework & Regulatory Mandate

Withholding tax compliance is regulated under Chapter XVII-B (Sections 192 to 206CCA) of the Income Tax Act, 1961 and Rule 31A of the Income Tax Rules, 1962.

Procedural mandates:
  • Tax Deduction Account Number (TAN): Mandatory 10-digit alphanumeric code obtained via Form 49B for deducting and remitting TDS.
  • Key Deductions: Section 192 (Salaries), 194C (Contractors), 194J (Professional / Technical Fees), 194I (Rent), 194Q (Purchase of Goods).
  • Quarterly Returns: Form 24Q for salary deductions; Form 26Q for non-salary domestic deductions; Form 27Q for non-resident payments.
  • TRACES Certificates: Generating system-validated Form 16 (annual salary) and Form 16A (quarterly non-salary) for deductees.

Statutory Overview

Governing Act: Income Tax Act, 1961 (Chapter XVII-B, Sections 192-195, Forms 24Q, 26Q, 27Q)
Government Portal: Ministry of Corporate Affairs (MCA V3) / Official Portals
Filing Authority: Registrar of Companies (ROC) / Central Board
Standard Turnaround: Quarterly Recurring

Prerequisites

Eligibility Criteria & Structural Minimums

Verification Checklist

Mandatory Document Checklist

Ensure clear self-attested copies to avoid departmental resubmission requisitions.

Deductor Checklist

  • •TAN Certificate
  • •Deductor PAN
  • •Challan payment details (BSR Code, Challan No, Date)
  • •Deductee PAN master and payment records

Workflow Architecture

5-Step Statutory Execution Flow

From initial digital signature verification to Certificate of Incorporation issuance.

1

Deduction Verification against Relevant Sections (194C, 194J, 194I)

Processed digitally with real-time statutory portal verification.

2

Deposit Verification against OLTAS Challans

Processed digitally with real-time statutory portal verification.

3

Deductee PAN Validation via TRACES Utility

Processed digitally with real-time statutory portal verification.

4

e-TDS Return File Preparation (.fvuo)

Processed digitally with real-time statutory portal verification.

5

Filing on Income Tax Portal & Form 16/16A Generation

Processed digitally with real-time statutory portal verification.

Ongoing Governance

Post-Registration Compliance Schedule

Mandatory timelines following receipt of registration certificate.

Statutory Timeline Mandatory Compliance Action Section / Form Non-Compliance Penalty
7th of following month Monthly TDS Deposit (ITNS 281) Section 200(1) Interest @ 1.5% per month on late deposit
July 31, Oct 31, Jan 31, May 31 Quarterly TDS Returns (24Q/26Q) Rule 31A Late fee of ₹200/day under Section 234E
Within 15 days of filing Issuance of Form 16A to Deductees Section 203 Penalty of ₹100/day under Section 272A(2)(g)

Fee Transparency

Fee Structure & Stamp Duty Breakdown

Government stamp duties are computed based on state stamp laws.

Professional Fee ₹3,499
State Stamp Duty ₹5,000
GST (18%) ₹629
Estimated Total ₹9,128
Statutory Breakdown (Kerala · ₹10 Lakhs Capital): ₹3,499 (Prof) + ₹5,000 (Stamp Duty) + ₹629 (GST) = ₹9,128
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Estimates are indicative. Stamp duty rates are subject to change per state government notifications. Government fees are charged at actuals. Final invoice will reflect current applicable rates.

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