Payer/ Deductor needs to file e-TDS return at the end of every quarter. The return type depends on the type of payment made by the payer. Following are the types of e-TDS Return:
| Type of Payment | Return Type |
| Salary Payments | Form 24Q |
| Payments other than Salary to a Resident | Form 26Q |
| Payments other than salary to NRI | Form 27Q |
| Tax Collected at Source | Form 27EQ |
| Payment on Sale of Property (by Individuals) | Form 26QB |
| Payment of Rent on Property (by Individuals) | Form 26QC |
| Payment to Contractor or Professional (by Individuals) | Form 26QD |