Missed the 31 July TDS return for your Kolkata company and wondering what it will cost? The honest answer is ₹200 for every day it stays unfiled. The longer answer is that the return is only the last step of a quarterly routine, one that starts with the salaries and vendor payments you made in April. This page explains how that routine runs for a Kolkata business, which forms apply, what the dates are, and how we file it for you.
Do you need to file TDS returns in Kolkata?
If you deduct tax at source on any payment, yes. That covers:
- Salaries above the basic exemption, reported in Form 24Q
- Rent on commercial premises above the annual threshold, which most Dalhousie, Park Street and Salt Lake leases cross
- Contractor and professional fees, commission and interest, reported in Form 26Q
- Payments to non residents, reported in Form 27Q
A Salt Lake Sector V software firm with 25 staff and a rented office files 24Q and 26Q every quarter. A tea exporter working out of Dalhousie with overseas agents adds 27Q. A sole proprietor with no audit obligation and no salaried staff may deduct nothing and file nothing, and that is the one case where the answer is no.
How does TDS return filing work for a Kolkata business?
The return is a quarterly statement of what you deducted, from whom and against which challan. Filing it well is a reconciliation job first and a portal job second:
- Deduct at the right rate when you pay, and deposit the tax by the 7th of the following month.
- Keep a deduction register with each payee's PAN, the section and the amount.
- After the quarter ends, match every deduction to a deposited challan.
- Generate the quarterly statement, validate it and file it on the income tax portal.
- Download Form 16 for employees and Form 16A for vendors from TRACES and send them out.
For a Kolkata employer there is a sixth line: the same payroll that feeds Form 24Q also carries West Bengal profession tax deductions. We prepare both from one file so the salary TDS, the PT deduction and the net pay never disagree.
Who is your tax officer in Kolkata?
TDS is central income tax. Returns go to the department's processing centre through the portal, certificates come from TRACES, and a Kolkata deductor is mapped to a TDS assessing officer in the city for notices and corrections. None of this needs a visit. What it does need is a clean record, because a mismatch between your return and the payee's Form 26AS is what triggers a demand, and the demand is what brings the officer into the picture.
This is separate from your GST officer, who sits with the Directorate of Commercial Taxes, West Bengal or a central CGST commissionerate in Kolkata, and from the West Bengal profession tax desk. Three taxes, three authorities, and we keep the calendars aligned.
What will TDS filing cost you?
| Quarter | Return due date | Late fee if missed |
|---|---|---|
| April to June | 31 July | ₹200 per day under section 234E, capped at the TDS amount |
| July to September | 31 October | Same |
| October to December | 31 January | Same |
| January to March | 31 May | Same, plus penalty exposure under 271H after a year |
The professional fee comes to ₹999 per quarterly return, covering reconciliation, filing, certificate generation and any correction return the quarter needs. There is no government fee to file. The cost that matters is the one you avoid. A Dalhousie trading house that forgets a single quarter pays the late fee for every day until it files, and a delay beyond a year opens a penalty of ₹10,000 to ₹1,00,000.
What documents are needed?
- TAN of the deductor and PAN of every payee
- Deduction register or the payroll file with gross salary, TDS and West Bengal profession tax columns
- Challan copies or the challan identification numbers for each deposit
- Rent agreement for the Kolkata office and the landlord's PAN
- Vendor invoices where tax was deducted under sections 194C, 194J or 194H
- Previous quarter's acknowledgement if you are moving to us mid year
Most clients share a payroll export and a challan folder; we build the register from there.
Which dates matter?
- Tax deposit: the 7th of the month after deduction, and 30 April for March
- Quarterly returns: 31 July, 31 October, 31 January and 31 May
- Form 16 to employees: within the statutory window after the fourth quarter return
- Form 16A to vendors: within the window after each quarterly return
- Correction returns: as soon as a wrong PAN or amount is spotted, because the payee cannot claim credit until it is fixed
How does West Bengal profession tax fit into your TDS work?
Badly, if the two are handled by different people. Profession tax in West Bengal is deducted from salaries under the state's 1979 Act, capped at ₹2,500 per person a year, and deposited with the state directorate. Salary TDS is deducted from the same gross pay and deposited with the centre. When a Kolkata company outsources payroll to one firm and TDS to another, the net pay on the payslip drifts from what either return reports, and the employee's Form 16 stops matching the salary slip.
We run both deductions from one payroll file. Form 24Q and the profession tax return are prepared from the same numbers, so a Sector V startup's employees see a payslip that reconciles to the rupee with both certificates.
Why choose LegalX India for TDS returns in Kolkata?
We are a Kolkata practice, working from 58B, Bidhan Park, Taki Road, Barasat, Kolkata 700124, and TDS returns are a weekly rhythm for our CA team, which is why reconciliation happens before filing rather than after a notice. You get a fixed ₹999 per return, the four quarterly dates tracked next to your GST and profession tax dates, and Form 16 and 16A delivered without chasing.
For the rules that apply across India on sections, rates and thresholds, read our complete TDS return filing guide for India. For a Kolkata deductor, call +91 96356 85435 or leave your details and a CA calls back within 30 minutes with this quarter's filing plan.