Any payer/deductor who deducts TDS on salary payments needs to file TDS return in Form 24Q. Form 24Q needs to be filed for all the 4 quarters of the financial year.


When you submit Form 24Q for the first three quarters, you only have to submit Annexure-I which includes deductor details, challan details, and payee/deductee details. However, for the final quarter, you also have to submit Annexure-II which includes the Complete Salary Details like Basic Salary, HRA, LTA, Chapter VI-A Deductions, etc of the employees for the entire financial year.


Annexure-II is to be submitted so that you receive Part A and Part B of Form 16, which you are required to submit to your employees. Since it is an essential document for ITR filing of employees.