As per the IT Act, the deductors must file TDS returns quarterly. They must provide all the essential details about the tax deducted from the salary of an employee. Under the provisions of section 192, all the deductors must file all information in form 24Q. At the time of filling, a deductor needs to provide the following information:
1) TAN of the deductor
2) PAN of the deductor
3) Amount payable to an employee
4)Details of tax along with Challan identification number
5) Amount paid without TDS if any