TDS (Tax Deducted at Source) return shows how tax deductors file a return to report details of tax deducted at source for various amounts paid during the specified period. For TDS returns, returns are submitted using different forms depending on the type of payment and section deduction with PAN (Permanent Account Number) of drawer and deduction, amount of payment, amount of TDS deducted and other relevant information. It is important to submit TDS returns accurately and with the specified due dates to comply with tax rules and avoid penalties. The frequency and due dates for filing TDS returns vary depending on the deduction group and mode of payment. Generally, TDS returns are filed on a quarterly basis, and non-filing or late filing can attract interest, penalties, and other consequences under the Income Tax Act.