TDS & TDS Return
At Kar Mitra, we provide professional assistance for Tax Deducted at Source (TDS) compliance as per IRD regulations. We help businesses deduct, deposit, and report TDS correctly so they can maintain compliance and avoid penalties.
What is TDS?
TDS is a system where tax is deducted at the time of making payments such as salaries, professional fees, rent, or contractor payments, and deposited to IRD on behalf of the recipient.
Crucial Information
Understand filing deadlines, payment timelines, and mandatory monthly return obligations.
Compliance Focus
Accurate monthly filing and proper record support for smooth IRD compliance.
Some Crucial Information About TDS Payment & Return
Key TDS Rules
- TDS must be deposited within 25 days after the end of the month in which deduction was made. Late deposit may lead to penalties as per Income Tax Act 2058.
- Common TDS rates in Nepal include salary and wages (as per slab rates), rent (godown/office) 10%, interest 15%, advertisement 15%, and dividend 5%.
- TDS Return is a monthly statement submitted to IRD showing payee details, payment amount, deducted tax amount, recipient PAN, and income type. Filing is mandatory whenever tax is deducted at source, even once in a month or when business is in loss.
- TDS Return must be filed within 25 days after the end of the month in which deduction was made.
Our TDS Services
- TDS Deduction Guidance
- TDS Deposit Support
- Monthly TDS Return Preparation and Filing
- PAN and Deductee Data Validation
- TDS Record Reconciliation
- Penalty Risk Review and Compliance Advisory
Information Required for TDS Payment & Return Submission
Requirement 1
Business details and registration information
Requirement 2
Details of payments made where TDS is applicable
Requirement 3
Previous TDS records (if any)
Requirement 4
Payment receipts or vouchers showing TDS deposited to IRD (if any)
Need help with TDS compliance?
Our team ensures correct deduction, timely deposit, and accurate return submission.
Schedule a Consultation