The statutory reporting requirements to be filed by the employer to the tax authorities by way of returns are as follows:
| Table 4 |
| Statute | Filing requirement | Filing portal and information | Due date |
| Income tax | Quarterly e-tds – withholding tax return and issue of annual salary statement | For registration as a tax deductor (see the TRACES Portal) | Tax to be deducted and paid as per due dates specified in rule 30 of the Rules
e-tds to be filed within 30 days from end of the quarter as per rule 31A of the Rules
For more details on the due dates, see IN1.6.3 Other withholding considerations – Nature of returns to be filed & time limits in Tolley's Global Mobility: Personal Taxes |
| e-tds software for Form 24Q |
| Form 24Q is required to be electronically furnished by the employer to the income tax department in |
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Web page updated on 17 Mar 2025 15:05