Who is Eligible for TDS Return Filing?
Category: Accounting and Bookkeeping, Posted on: 08/07/2025 , Posted By: CA Gaurav Saboo
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GTA Online TDS Return Filing Services

GTA offers seamless online TDS return filing services to a wide array of entities. These services are accessible to any organization or employer possessing a valid TAN (Tax Deduction and Collection Account Number).

Entities mandated to file quarterly TDS returns online include:

  • Individuals and entities subject to audit under Section 44AB of the Income Tax Act
  • Government offices, private companies, and other registered organizations

Who Can File TDS Returns Through GTA?

supports a diverse range of deductors, including:

  • Individuals
  • Hindu Undivided Families (HUFs)
  • Partnership firms
  • Private and public limited companies
  • Associations of Persons (AOPs)
  • Local authorities
  • Groups of individuals and other legal entities

TDS Applicability under the Income Tax Act

Under the Income Tax Act, 1961, TDS (Tax Deducted at Source) is applicable on a variety of payments, such as:

  • Salary
  • Interest (other than interest on securities)
  • Commission and brokerage
  • Professional and technical fees
  • Rent
  • Winnings from lotteries, game shows, and horse races
  • Payments to contractors and sub-contractors
  • Dividends
  • Insurance commissions
  • Transfer of immovable property
  • Purchase of goods (under certain conditions)

TDS ensures that tax is collected at the source of income, promoting regular inflow of revenue to the government and simplifying tax compliance for payees.


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