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SHARMA JAIN& ASSOCIATES
Chartered Accountants
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taxation

Payroll & TDS Compliance

Comprehensive salary processing, monthly TDS calculations, quarterly TDS return e-filing, and PF/ESIC registration and compliance.

Avoid Employee Friction and TDS Late Filing Interest Charges

Delayed salary processing damages employee morale, while incorrect TDS deductions under Section 192/194C/194J can lead to disallowance of business expenses under Section 40(a)(ia). Late filing of quarterly TDS returns (Form 24Q, 26Q) attracts a fee of ₹200 per day under Section 234E.

Who Requires This Compliance?

Companies with 5 to 500+ employees requiring salary disbursements
Contractor-heavy startups requiring monthly TDS deductions and certificates (Form 16A)
Organizations requiring statutory compliance under EPF Act and ESIC Act

What is Included in Our Service?

  • Custom salary structure configuration (Basic, HRA, LTA, Special Allowance)
  • Monthly payroll processing, payslip generation, and bank transfer sheets
  • TDS deduction on salaries (Sec 192) and non-salary payments (Sec 194C, 194J, 194I)
  • Quarterly TDS Return filing (Form 24Q, 26Q, 27Q)
  • Generation of annual Form 16 (for employees) and quarterly Form 16A (for vendors)
  • Monthly EPF and ESIC challan generation and filing

Execution Workflow & Timeline

1

Data Collection & Attendance Sync

Provide monthly attendance records, leave tracking, and new-hire tax declarations.

2

Payroll Computation & TDS Calculations

We run payroll calculations, compute TDS obligations, and generate payslips.

3

Salary Disbursement Support

We provide bank-uploadable salary sheets and EPF/ESIC payment challans.

4

Quarterly Return Filings

Every quarter, we reconcile TDS deductions with payments and file TDS returns.

Documents Required Checklist

Prepare these files to ensure immediate review and submission of your cases.

For Payroll setup

  • Employee PAN and Aadhaar records
  • Employment contracts indicating salary structures
  • Tax investment declarations submitted by employees

For Monthly TDS processing

  • Vendor agreements & invoices containing PAN details
  • Rent receipts and lease agreements for office premises

Frequently Asked Questions

What is the due date for depositing TDS to the government?

TDS must be deposited on or before the 7th of the following month. For March deductions, the deposit deadline is April 30th.

What is the penalty for late filing of TDS returns?

A late fee of ₹200 per day is charged under Section 234E for as long as the return remains unfiled (not exceeding the total TDS amount). Additionally, penalties under Section 271H ranging from ₹10,000 to ₹1,00,000 can be levied.

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