{"id":3625,"date":"2025-09-01T16:38:45","date_gmt":"2025-09-01T16:38:45","guid":{"rendered":"https:\/\/www.luzenta.com\/blog\/?p=3625"},"modified":"2025-09-01T16:38:45","modified_gmt":"2025-09-01T16:38:45","slug":"how-the-qrmp-scheme-works-gst-filing-made-easier-for-small-businesses","status":"publish","type":"post","link":"https:\/\/www.luzenta.com\/blog\/how-the-qrmp-scheme-works-gst-filing-made-easier-for-small-businesses\/","title":{"rendered":"How the QRMP Scheme Works: GST Filing Made Easier for Small Businesses"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Form 26Q is a quarterly statement that must be submitted by deductors when tax has been deducted at source on payments other than salary. These deductions may arise from interest payments, professional fees, rent, dividends, commissions, and other applicable transactions. It falls under Section 200(3) of the Income Tax Act and Rule 31A of the Income Tax Rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose of Form 26Q is to ensure transparency in the reporting of TDS and to maintain proper documentation for the payee and the government. Filing this form accurately and timely is critical to avoid penalties and legal complications.<\/span><\/p>\n<p><b>Applicability of Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is applicable to all types of deductors including individuals, companies, partnership firms, cooperative societies, trusts, and government bodies, provided they have deducted tax at source on non-salary payments. The payments may include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest other than interest on securities<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commission or brokerage<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fees for professional or technical services<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments to contractors and subcontractors<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance commission<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Winnings from lotteries, crossword puzzles, and card games<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments under specified agreements<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Entities that are liable to deduct TDS and are making such payments must furnish details through Form 26Q each quarter.<\/span><\/p>\n<p><b>Legal Framework and Governing Sections<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is filed under the authority of Section 200(3) of the Income Tax Act, 1961. Rule 31A of the Income Tax Rules provides detailed instructions on how and when the form is to be filed. These rules prescribe the manner of filing, the information to be reported, and the consequences for delay or non-compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The sections under which various non-salary TDS deductions are reported in Form 26Q include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194A: Interest other than interest on securities<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194C: Payment to contractors and subcontractors<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194H: Commission or brokerage<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194I: Rent<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194J: Fees for professional or technical services<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194DA: Payment in respect of life insurance policy<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194K: Income in respect of units<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 194N: Cash withdrawal exceeding specified limits<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each section has a different threshold, rate, and timeline for deduction and remittance.<\/span><\/p>\n<p><b>Periodicity and Due Dates<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is to be submitted on a quarterly basis. The due dates for filing are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the quarter ending 30th June: 31st July<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the quarter ending 30th September: 31st October<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the quarter ending 31st December: 31st January<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the quarter ending 31st March: 31st May<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These deadlines must be strictly adhered to. Any delay can lead to late filing fees under Section 234E, which prescribes a fee of Rs. 200 per day until the return is filed, subject to the amount of TDS.<\/span><\/p>\n<p><b>Structure and Format of Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q contains several components and data fields that must be accurately completed. The main sections include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductor details: Name, address, PAN, TAN, contact information<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Challan details: BSR code, date of deposit, challan serial number, amount paid<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductee details: PAN, name, nature of payment, date of payment, amount paid, amount of TDS<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification and declaration by the authorized person<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The form must be prepared in a specific format as prescribed by the Central Board of Direct Taxes (CBDT) and submitted through approved electronic platforms.<\/span><\/p>\n<p><b>Mode of Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Filing of Form 26Q is mandatory in electronic format for certain deductors. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Government offices<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductors required to have a tax audit under Section 44AB<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductors with 20 or more deductee records in a quarter<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Other deductors may file Form 26Q either electronically or in physical form. However, electronic filing is generally preferred for accuracy, efficiency, and ease of processing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Electronic filing is to be done using the File Validation Utility (FVU) provided by the National Securities Depository Limited (NSDL). The validated file is then submitted through the TIN-Facilitation Center or uploaded directly on the TDS Reconciliation Analysis and Correction Enabling System (TRACES) or the income tax e-filing portal.<\/span><\/p>\n<p><b>Pre-requisites Before Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Before preparing and submitting Form 26Q, the deductor should ensure the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid TAN and PAN<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurate deductee PAN details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax deducted and deposited within due dates<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid BSR codes and challan details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct section codes and rates of TDS<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use of the latest File Validation Utility<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Proper reconciliation of books and challan records is recommended before initiating the filing process to avoid errors or mismatch notices.<\/span><\/p>\n<p><b>Correction and Revision of Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In case there are any errors or omissions in the original return, the deductor is allowed to file a correction statement. There are several types of corrections that can be made, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updating deductor details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correcting PAN details of deductees<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adding or deleting deductee records<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updating challan details<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Correction statements can be filed through the TRACES portal. It is important to note that revised statements must also pass through FVU validation before submission. Timely correction of errors helps in proper credit reflection for the deductee and prevents demand notices from the department.<\/span><\/p>\n<p><b>Common Errors While Filing Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Some common mistakes made during the preparation or filing of Form 26Q include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect PAN of deductees<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mismatch in challan amount and deposit<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong section code used<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late filing without payment of fee under Section 234E<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-linking of challans with deductee records<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Such errors often result in demand notices, interest liability, or disallowance of expenses. Ensuring accuracy in each data field and validating through the FVU tool before submission can minimize these risks.<\/span><\/p>\n<p><b>Consequences of Non-Filing or Late Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Non-filing or delay in filing Form 26Q can result in the following consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late filing fee under Section 234E at Rs. 200 per day<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty under Section 271H ranging from Rs. 10,000 to Rs. 1,00,000<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on late deduction or deposit under Sections 201(1A)<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disallowance of corresponding expense under Section 40(a)(ia) while computing business income<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In serious cases, prolonged default or willful concealment may also lead to prosecution under Sections 276B or 277 of the Income Tax Act.<\/span><\/p>\n<p><b>Generation of TDS Certificates (Form 16A)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Once Form 26Q is filed and processed, the deductor must generate TDS certificates in Form 16A for each deductee. Form 16A is a proof of tax deducted and deposited and is essential for the deductee to claim credit in their return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Form 16A must be issued quarterly within the following deadlines:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For April to June: 15th August<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For July to September: 15th November<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For October to December: 15th February<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For January to March: 15th June<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Form 16A should be downloaded only from the TRACES portal to ensure authenticity and compliance.<\/span><\/p>\n<p><b>Interest for Late Deduction and Deposit<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The Income Tax Act mandates timely deduction and deposit of TDS. If TDS is not deducted or deposited on time, interest is levied under the following provisions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 201(1A)(i): Interest at 1% per month or part of the month from the date on which tax was deductible to the date of actual deduction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 201(1A)(ii): Interest at 1.5% per month or part of the month from the date of deduction to the date of deposit<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This interest must be paid before filing Form 26Q. Non-payment may lead to demand notices and further legal consequences.<\/span><\/p>\n<p><b>TDS Rates on Various Payments<\/b><\/p>\n<p><span style=\"font-weight: 400;\">TDS rates under Form 26Q depend on the nature of payment. The applicable rates are subject to periodic changes by the government. Some typical rates include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest (Section 194A): 10%<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contractor payments (Section 194C): 1% for individuals\/HUFs, 2% for others<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent (Section 194I): 10% for land\/building, 2% for plant\/machinery<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional fees (Section 194J): 10%<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commission\/brokerage (Section 194H): 5%<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance commission (Section 194D): 5%<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In case the deductee fails to furnish PAN, TDS is to be deducted at the higher rate of 20% under Section 206AA.<\/span><\/p>\n<p><b>Lower Deduction or No Deduction Certificates<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If a deductee has a valid certificate for lower or nil TDS under Section 197, the deductor must ensure compliance with the rate specified therein. The certificate must be collected and verified before applying the lower rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Similarly, in some cases, declarations under Forms 15G or 15H may allow for non-deduction, provided the criteria are met and the forms are furnished in time.<\/span><\/p>\n<p><b>Filing and Correction Procedures of Form 26Q<\/b><\/p>\n<p><b>Overview of the Filing Process<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is used by deductors to report tax deducted at source on payments other than salaries. It is a quarterly statement that includes details such as PAN of deductees, nature and amount of payment, TDS rates, dates of deduction, and deposit. Accurate and timely filing ensures compliance with the Income Tax Act and avoids penalties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The form must be filed electronically by corporate deductors and government offices. Other deductors may file electronically or through a TIN-FC, depending on the number of deductee records. Once the form is filed, the deductor must verify it using a digital signature or Electronic Verification Code.<\/span><\/p>\n<p><b>Filing Deadlines and Reporting Quarters<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q must be filed every quarter of the financial year:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For April to June: by 31st July<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For July to September: by 31st October<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For October to December: by 31st January<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For January to March: by 31st May<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Delays in filing can attract fees under section 234E and penalties under section 271H. To maintain seamless compliance, it is important for deductors to track due dates, deposit TDS on time, and reconcile their books with the challans before submission.<\/span><\/p>\n<p><b>Details Required for Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">To file Form 26Q accurately, the deductor must have the following information ready:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAN of deductor and deductees<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TAN of the deductor<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nature of the payment (interest, commission, rent, etc.)<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of payment or credit<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of tax deduction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount paid or credited<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TDS amount deducted<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Challan identification number (CIN) and BSR code<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of surcharge and cess, if applicable<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accurate data entry ensures that the deductees get correct credit in their Form 26AS, which helps them while filing their income tax returns.<\/span><\/p>\n<p><b>TDS Payment and Challan Details<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Once the TDS is deducted, it must be deposited using Challan No. ITNS 281. The payment should be made within the due date:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For government deductors without challan: on the same day<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For others: within 7 days from the end of the month in which tax was deducted<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The challan must clearly specify the section under which TDS is deducted, the assessment year, and the PAN\/TAN details. Proper tagging of challans ensures smooth matching with Form 26Q during filing.<\/span><\/p>\n<p><b>Correction of Errors in Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">In case of errors or omissions in the filed Form 26Q, a correction statement must be filed. Corrections may be needed due to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect PAN or TAN<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong TDS amount<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mismatch in challan details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing deductee details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section code errors<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There are multiple types of correction statements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C1: For deductor details correction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C2: For challan details correction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C3: For deductee details correction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C4: For deletion of deductee records<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C5: For PAN correction<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C9: For addition of new challan and deductee rows<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The revised statement must be verified and submitted through the designated e-filing portal.<\/span><\/p>\n<p><b>Downloading Form 26Q Justification Report<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When a correction is required or a short-deduction notice is received, it is helpful to refer to the justification report. This report can be downloaded from the TRACES portal using the token number of the filed return. It contains:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Short deduction or short payment defaults<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAN errors or unmatched challans<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TDS interest and late fee details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suggestions for correction<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This report acts as a diagnostic tool to pinpoint discrepancies and ensure accurate rectification in the next correction statement.<\/span><\/p>\n<p><b>Electronic Verification and Digital Signature<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Every e-TDS return, including Form 26Q, must be verified using one of the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A valid Digital Signature Certificate (DSC)<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An Electronic Verification Code (EVC)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">DSC is mandatory for corporate deductors and government entities. The EVC option is available for others using Aadhaar-based OTP or net banking. A return is considered valid only when verified. A return submitted without verification remains in pending status and is not processed further by the TIN central system.<\/span><\/p>\n<p><b>Procedure for Filing through TIN or NSDL Portals<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Deductors can file Form 26Q through the following steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare the Return: Using RPU (Return Preparation Utility), fill out the required fields.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validate the File: Use File Validation Utility (FVU) to check for errors.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generate Form 27A: This summary form is automatically generated during validation.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upload: Log in to the e-TDS portal using TAN credentials and upload the validated .fvu file along with digital signature or EVC.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acknowledgement: After successful upload, a token number (provisional receipt) is generated. This serves as proof of filing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the file is rejected due to format or validation errors, a rejection memo is issued which outlines the reasons for rejection. These must be corrected before re-filing.<\/span><\/p>\n<p><b>Interest and Late Fee for Defaults<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Failure to comply with TDS rules results in monetary consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest under Section 201(1A):<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">1% per month from the date on which tax was deductible to the date it was actually deducted<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">1.5% per month from the date of deduction to the date of deposit<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late Filing Fee under Section 234E:<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Rs. 200 per day for delay in filing, subject to the amount of TDS<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalty under Section 271H:<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ranges from Rs. 10,000 to Rs. 1,00,000 for non-filing or incorrect filing<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Deductors are advised to ensure timely deduction, accurate data entry, and prompt return filing to avoid these consequences.<\/span><\/p>\n<p><b>Common Mistakes to Avoid While Filing Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Errors in TDS returns can lead to mismatches in Form 26AS and notices from the income tax department. Some common mistakes include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quoting invalid or incorrect PAN<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing the return under wrong section codes<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing incorrect challan or BSR code<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-reconciliation of payments with bank challans<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duplicate entries of deductee details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing return for zero deduction without proper justification<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To prevent such mistakes, deductors should use updated software, reconcile bank challans with books, and review validation reports before submission.<\/span><\/p>\n<p><b>Validations and Rejection Reasons in FVU<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The File Validation Utility performs several checks during the validation of the .fvu file:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Format compliance as per e-TDS schema<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Matching of TDS amounts with challan payments<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Validity of PAN and TAN<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid financial year and quarter code<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid section codes<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the validation fails, a detailed error file is generated. Some of the frequent rejection reasons include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invalid date format<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAN structure mismatch<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect challan amount<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excess deduction reported<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is important to rectify all these errors before uploading the return to ensure successful filing.<\/span><\/p>\n<p><b>TDS Certificate Generation after Form 26Q Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Once the Form 26Q is filed and processed, the deductor must issue TDS certificates (Form 16A) to each deductee within 15 days from the due date of filing. These certificates can be generated from the TRACES portal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The certificate includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and PAN of the deductee<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TAN and name of deductor<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Period of payment and amount<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount of tax deducted and deposited<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Challan and BSR code details<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Failure to issue Form 16A on time may lead to penalties under the Income Tax Act. It also creates issues for deductees while filing their own tax returns.<\/span><\/p>\n<p><b>Bulk PAN Verification and Validation<\/b><\/p>\n<p><span style=\"font-weight: 400;\">To minimize PAN-related errors in Form 26Q, the income tax portal allows bulk PAN validation. This service checks whether the PAN is valid and linked with the correct jurisdiction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This tool is especially useful when a deductor has to file for hundreds of deductees in one return. Incorrect PANs lead to defaults, disallowances, and mismatch in Form 26AS. Proper PAN validation before filing ensures smooth processing.<\/span><\/p>\n<p><b>Impact of Incorrect Form 26Q Filing on Deductees<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Incorrect filing impacts not only the deductor but also the deductees. The main consequences are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TDS credit not appearing in Form 26AS<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delays in refunds or mismatch notices<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disallowance of expenditure under section 40(a)(ia)<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inability to claim credit of TDS at the time of ITR filing<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To safeguard the interest of deductees, it is essential to file Form 26Q with 100% accuracy and to follow up with corrections promptly when needed.<\/span><\/p>\n<p><b>Revising Form 26Q for Additional Deductees<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sometimes, a deductor may forget to include one or more deductees in the original return. In such cases, the deductor can file a correction statement of type C9, which allows for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Addition of new challan<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Addition of new deductee rows linked to that challan<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The updated return must again be validated and submitted. After processing, updated Form 16A certificates must be generated and issued to the added deductees.<\/span><\/p>\n<p><b>Overview of Compliance Landscape<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q holds a pivotal role in the Indian TDS framework as it deals specifically with tax deducted at source on non-salary payments to residents. Compliance with Form 26Q requirements is critical for deductors, especially businesses, government bodies, and institutions, to ensure smooth tax administration and avoid legal complications. We focus on the broader landscape of compliance, penalties for non-filing or incorrect filing, best practices, and common issues faced during the filing process.<\/span><\/p>\n<p><b>Importance of Timely and Accurate Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q is filed quarterly and demands meticulous attention to detail. Its accuracy ensures that the deductees (recipients of income) receive proper credit for the TDS deducted. When deductors fail to file on time or report incorrect information, it may cause discrepancies in the deductee\u2019s Form 26AS and impact their income tax returns. This, in turn, can lead to follow-up notices or delays in tax processing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From the Income Tax Department\u2019s perspective, Form 26Q is a primary compliance instrument that ensures the deductor fulfills their obligation under the Income-tax Act, 1961. It facilitates early tax collection and curbs tax evasion by enabling real-time tracking of TDS across diverse payment categories.<\/span><\/p>\n<p><b>Common Mistakes Made While Filing Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Several challenges and errors are commonly encountered when filing Form 26Q:<\/span><\/p>\n<p><b>1. Incorrect PAN of Deductees<\/b><\/p>\n<p><span style=\"font-weight: 400;\">One of the most frequent errors is quoting incorrect or invalid PAN details of the deductee. This can result in a mismatch in Form 26AS, leading to non-credit of TDS for the deductee.<\/span><\/p>\n<p><b>2. Omission of Deductee Records<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Another common issue arises when deductors forget to include certain deductee records. This often happens in large organizations where multiple vendors or contractors are paid, and tracking becomes complex without a centralized system.<\/span><\/p>\n<p><b>3. Inaccurate TDS Rates or Section Codes<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Errors in selecting the correct TDS rate or the relevant section of deduction (like 194C, 194J, etc.) can lead to under-deduction or over-deduction of tax, followed by penal consequences.<\/span><\/p>\n<p><b>4. Delayed Payment of TDS<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Late deposit of TDS attracts interest and penalties. If such delays are not reflected correctly in the return, the deductor may end up paying additional fines or face scrutiny.<\/span><\/p>\n<p><b>5. Mistakes in Challan Details<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q requires mapping of challan details (like BSR code, challan number, and date of deposit). Incorrect entries may result in rejection of the TDS return or difficulty in reconciling tax paid.<\/span><\/p>\n<p><b>Penalties and Interest for Non-Compliance<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The Income-tax Act prescribes various penalties and interest provisions for failures in TDS compliance.<\/span><\/p>\n<p><b>1. Late Filing Fee under Section 234E<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A fee of Rs. 200 per day is levied for every day of delay in filing Form 26Q after the due date. However, the total amount of late fees cannot exceed the amount of TDS.<\/span><\/p>\n<p><b>2. Penalty under Section 271H<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This is a discretionary penalty levied by the Assessing Officer. It can range up to Rs. 1,00,000 for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect filing of Form 26Q<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not filing the return within one year from the due date<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, if the deductor proves reasonable cause for the delay and has deposited TDS along with interest and late fee, the penalty under Section 271H may be waived.<\/span><\/p>\n<p><b>3. Interest for Late Deduction or Deposit under Section 201(1A)<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If TDS is not deducted: Interest at 1% per month from the date on which tax was deductible to the date it is actually deducted.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If TDS is deducted but not deposited: Interest at 1.5% per month from the date of deduction to the date of deposit.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The deductor is treated as an assessee-in-default until such tax is deposited.<\/span><\/p>\n<p><b>Corrections and Revised Returns<\/b><\/p>\n<p><span style=\"font-weight: 400;\">TDS returns once filed can be corrected through a revised return. Common scenarios necessitating a correction include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updating deductee\u2019s PAN<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correcting challan details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rectifying amount or section code<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adding or deleting deductee records<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There are multiple types of correction statements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C1: Updating deductor details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C2: Correcting challan details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C3: Updating or correcting deductee details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C4: Adding or deleting deductee records<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C5: Updating PAN of deductee<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C9: Adding new challan and deductee records<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Corrections must be made using the same TDS software or utility used to file the original return and validated with the latest consolidated file downloaded from the TRACES portal.<\/span><\/p>\n<p><b>TRACES Portal and Form 26Q Monitoring<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The TDS Reconciliation Analysis and Correction Enabling System (TRACES) is the online portal provided by the Income Tax Department. It serves as a one-stop platform for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Downloading Form 26AS<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Viewing TDS credit<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Downloading consolidated files<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing corrections to Form 26Q<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generating TDS certificates in Form 16A<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After filing Form 26Q, the deductor should monitor the status on TRACES, ensure processing is completed, and promptly generate Form 16A for each deductee within the specified timelines.<\/span><\/p>\n<p><b>Best Practices for Error-Free Form 26Q Filing<\/b><\/p>\n<p><b>1. Use a Centralized Vendor Payment System<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Maintain a master vendor file with validated PANs, payment categories, and applicable TDS sections to automate deduction at the correct rate.<\/span><\/p>\n<p><b>2. Reconcile Payments Before Filing<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Reconcile accounting entries with challans, ledgers, and PAN records to avoid omissions or errors. This reduces the chances of demand notices due to mismatches.<\/span><\/p>\n<p><b>3. Validate Returns Before Submission<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Use the File Validation Utility (FVU) provided by NSDL to ensure the return meets all format and structural requirements.<\/span><\/p>\n<p><b>4. File Within the Due Date<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Stick to the quarterly deadlines (31st July, 31st October, 31st January, 31st May) to avoid late filing fees and penalties.<\/span><\/p>\n<p><b>5. Cross-Verify PANs of Deductees<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Use the PAN verification facility available on the Income Tax Department portal or through authorized intermediaries to avoid incorrect PAN entries.<\/span><\/p>\n<p><b>6. Update Contact and Email Details on TRACES<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ensure the deductor profile is always up-to-date so that all communication from TRACES, including notices, are promptly received and acted upon.<\/span><\/p>\n<p><b>TDS Certificate in Form 16A<\/b><\/p>\n<p><span style=\"font-weight: 400;\">After successfully filing Form 26Q, the deductor is required to issue a TDS certificate in Form 16A to each deductee. This certificate reflects:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and PAN of the deductee<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount paid and TDS deducted<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Challan details<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TAN of deductor<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificate number (generated through TRACES)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It must be generated from the TRACES portal to be valid and should be digitally signed or physically signed by the authorized signatory. The due dates for Form 16A issuance are 15th August, 15th November, 15th February, and 15th June for the respective quarters.<\/span><\/p>\n<p><b>Relevance of Book Adjustment vs Challan Payment<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Government deductors often use the method of book adjustment rather than challan payment. In such cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The DDO (Drawing and Disbursing Officer) deducts TDS and credits it to the government account through internal adjustment<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Book Identification Number (BIN) is generated for reporting in Form 26Q<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This requires proper coordination with PAOs and the AG\u2019s office to ensure accurate BIN reporting<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Non-government deductors must use challans and should ensure the BSR code, challan number, and deposit date are accurately recorded in the return.<\/span><\/p>\n<p><b>Role of Chartered Accountants and Compliance Teams<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Organizations often engage professionals to assist with TDS return preparation and compliance monitoring. Chartered accountants, in particular, play a vital role in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verifying deductibility under applicable sections<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensuring correct interpretation of TDS provisions<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reviewing deduction rates and payment thresholds<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Helping file revised returns, if required<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing opinions on complex deduction scenarios (e.g., composite contracts or reimbursement arrangements)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Internal finance or compliance teams should maintain a checklist-based review process to mitigate compliance risks.<\/span><\/p>\n<p><b>Consequences of Repeated Non-Compliance<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Entities that repeatedly delay filing or under-report deductions may face intensified scrutiny by the TDS assessing officer. Persistent non-compliance may result in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Notices under Section 201(1) treating the deductor as assessee-in-default<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disallowance of expenses under Section 40(a)(ia) during income tax assessments<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased scrutiny for tax audit purposes<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reputation damage and impact on vendor relationships<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Hence, building a strong TDS governance framework is essential, especially for large corporations and government entities.<\/span><\/p>\n<p><b>Special Cases Requiring Attention in Form 26Q<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Some unique scenarios often lead to confusion during TDS reporting:<\/span><\/p>\n<p><b>1. Payments to Co-owners<\/b><\/p>\n<p><span style=\"font-weight: 400;\">When property rent is paid to co-owners, the limit for TDS applicability under Section 194I applies individually. Hence, the PANs and payment breakdown must be shown accurately.<\/span><\/p>\n<p><b>2. Multiple Nature of Payments<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If a single invoice contains professional fees, reimbursements, and contract payments, TDS needs to be deducted as per the respective applicable sections. Splitting such invoices accurately is key.<\/span><\/p>\n<p><b>3. Transporters with PAN Declaration<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 194C, TDS is not required to be deducted if the transporter provides a PAN and owns fewer than 10 vehicles. Such declarations must be retained by the deductor for audit.<\/span><\/p>\n<p><b>Conclusion<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Form 26Q plays a foundational role in ensuring effective tax compliance under the Indian TDS framework. For deductors responsible for non-salary payments such as contractor fees, professional charges, interest, rent, and commission, this quarterly return serves as a formal record of taxes deducted and deposited with the government. Its correct and timely filing is not merely a statutory obligation under Section 200(3) read with Rule 31A, but also a critical process for maintaining the integrity of the tax credit system for deductees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding the nuances of Form 26Q, including who must file it, applicable sections like 194A, 194C, 194H, 194I, and others, thresholds for TDS deduction, due dates for each quarter, and the implications of default, is essential for businesses, government entities, and other deductors. The process also involves the correct use of TAN, quoting PANs of deductees, generation of challan details through OLTAS, and uploading the return through the designated TIN-FC or online portal.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penalties for non-compliance, such as late filing fees under section 234E, interest under section 201(1A), and prosecution under section 276B, emphasize the seriousness of this obligation. At the same time, digital tools and resources, including the File Validation Utility (FVU), Return Preparation Utility (RPU), and the TRACES portal, have streamlined the process, allowing for real-time compliance and reconciliation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For organizations deducting tax at source, maintaining accuracy in filing Form 26Q not only helps avoid penalties but also strengthens professional relationships with vendors and service providers who rely on timely credit of TDS for their tax filings. With the government\u2019s increasing focus on digitization and e-governance, the importance of transparent and timely TDS reporting through Form 26Q will only continue to grow, serving as a key pillar of tax administration in India.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Form 26Q is a quarterly statement that must be submitted by deductors when tax has been deducted at source on payments other than salary. These [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1157,1158],"tags":[],"class_list":["post-3625","post","type-post","status-publish","format-standard","hentry","category-form-26q","category-qrmp-scheme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How the QRMP Scheme Works: GST Filing Made Easier for Small Businesses - Free Invoice Generator - Luzenta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.luzenta.com\/blog\/how-the-qrmp-scheme-works-gst-filing-made-easier-for-small-businesses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How the QRMP Scheme Works: GST Filing Made Easier for Small Businesses - Free Invoice Generator - Luzenta\" \/>\n<meta property=\"og:description\" content=\"Form 26Q is a quarterly statement that must be submitted by deductors when tax has been deducted at source on payments other than salary. 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