Form 26Q is a TDS Return/ Statement containing details of TDS deducted on payments other than salary.


Every payer/ deductor who makes payment of certain nature is required to deduct TDS from the payment amount.



  • Payment to Contractors

  • Payment of Insurance Commission

  • Commission or Brokerage

  • Rent on Property

  • Payment of Professional/ Technical Services

  • Interest on Securities

  • Deemed Dividend

  • Interest other than on securities by the bank

  • Interest other than on securities by others

  • Winning from Lotteries/ Puzzle/ Game

  • Winning from Horse Race

  • Remuneration/ Commission to the director of the company


Read More: What is Form 26Q?