Form 24Q
Generate and file Form 24Q — the quarterly TDS return for salary deductions — with TRACES CSV format, Q4 Annexure II, validation, and filing status
Form 24Q
Form 24Q is the quarterly TDS return you file to report salary deductions under Section 192. It contains employee-wise details of salary paid, TDS deducted, and deposits made during each quarter. The app generates TRACES-compatible CSV files and validates your data before export.
Filing due dates
| Quarter | Period | Filing deadline |
|---|---|---|
| Q1 | April – June | 31 July |
| Q2 | July – September | 31 October |
| Q3 | October – December | 31 January |
| Q4 | January – March | 31 May |
Late filing attracts a fee of ₹200 per day (capped at the total TDS amount) under Section 234E. See TDS returns for full penalty details.
What Form 24Q contains
For each employee in the quarter, Form 24Q reports:
| Field | Description |
|---|---|
| Deductee reference number | Your internal employee identifier |
| PAN | Employee's Permanent Account Number |
| Employee name | Full name as registered with the income tax department |
| Section code | Always 192 for salary |
| Date of payment | The salary payment date for each month |
| Amount paid | Gross salary paid during the quarter |
| TDS rate | Effective TDS rate based on the employee's slab computation |
| TDS deducted | Tax deducted from salary |
| Surcharge | Applicable for high-income employees |
| Health & Education Cess | 4% on tax and surcharge |
| Total TDS deposited | Amount deposited to the government for this employee |
The return also includes challan-level details — BSR code, deposit date, and serial number — to link deductions with deposits.
Q4 special — Annexure II
The Q4 return (January – March) includes Annexure II, which contains the full financial year's salary data for each employee:
- Gross salary breakup — basic pay, DA, HRA, special allowance, perquisites, profits in lieu of salary
- Exemptions under Section 10 — HRA exemption, LTA, gratuity, leave encashment
- Standard deduction — ₹75,000 under the new regime
- Income from other heads — house property income/loss, other income (as declared by employee)
- Chapter VI-A deductions — Section 80C (PF, LIC, ELSS), 80D (medical insurance), 80G (donations), and others
- Tax computation — total taxable income, tax at slab rates, rebate under Section 87A (up to ₹60,000), surcharge, cess
- Relief under Section 89 — for arrear salary, if applicable
- Tax regime opted — new regime or old regime
Annexure II data forms the basis for Form 16 Part B. Finalize all employee declarations and investment proofs before filing Q4.
Generating Form 24Q
- Go to Payroll > TDS > Form 24Q.
- Select the financial year and quarter.
- Click Preview to review employee-wise TDS details.
- Review the quarter summary showing total employees, gross salary, and total TDS.
- Check the validation alerts for errors or warnings.
- Click Download CSV to export the TRACES-compatible file.
After downloading, validate the file using FVU and upload to TRACES. See TDS returns for the full filing process.
TRACES CSV format
The app generates a 15-column CSV file compatible with the TRACES upload format:
| Column | Field | Format |
|---|---|---|
| 1 | Deductee reference number | Text |
| 2 | Mode | Always Q (quarterly) |
| 3 | PAN | 10 characters (AAAAA9999A) |
| 4 | Name | Text |
| 5 | Section code | 192 |
| 6 | Date of payment | DDMMYYYY |
| 7 | Amount paid | Number |
| 8 | TDS rate | Percentage |
| 9 | TDS amount | Number |
| 10 | Surcharge | Number |
| 11 | Education cess | Number |
| 12 | Total TDS deposited | Number |
| 13 | Date of deduction | DDMMYYYY |
| 14 | Certificate number | Text |
| 15 | Remarks | Text |
Validation checks
Before generating the CSV, the system runs these checks:
| Check | What it catches |
|---|---|
| PAN format | Invalid PAN that does not match the pattern AAAAA9999A |
| Missing PAN | Employees without PAN on file — flagged with PANAPPLIED placeholder |
| Low TDS rate | Effective rate appears below expected for the income level |
| Company TAN | Missing TAN in company settings — required for all TDS returns |
| Zero TDS | Employees with zero TDS are excluded from the return |
Fix all errors before downloading. Warnings are informational and do not block generation.
Filing status tracking
Track your compliance after generating the file:
| Status | Meaning |
|---|---|
| Pending | Return not yet generated |
| Generated | CSV file created, not yet uploaded to TRACES |
| Uploaded | File uploaded to TRACES, awaiting processing |
| Accepted | Return processed and accepted by CPC-TDS |
| Rejected | Return rejected — check the rejection reason and refile |
Update the status on the Form 24Q page after uploading: enter the filing date, Provisional Receipt Number (PRN), and token number from the TRACES acknowledgment.
Related articles
- Form 16 generation — generating salary TDS certificates after filing Form 24Q
- TDS returns — the complete quarterly return filing process
- TDS calculation — how salary TDS is computed using slab rates
- TDS challans — deposit details included in each return
- TDS overview — complete TDS compliance workflow