File quarterly TDS return in applicable forms within the due dates which falls due at the month end immediately succeeding the quarter. Issue withholding tax certificates in Form 16 /16A to deductee.

Such TDS returns can be filed online, and the same shows up in the Form 26AS of the payee. It is compulsory for the tax deductor to submit TDS returns on time.

The person or company deducting TDS needs to file for returns by the end of the month following the quarter end.