TDS & TCS Return Filing \u2014 IT Act 2025 | TaxWise GST Solutions<\/title>\r\n<meta name=\"description\" content=\"File TDS\/TCS returns under Income Tax Act 2025. New Forms 138, 140, 144 replace 24Q, 26Q, 27Q. Expert filing from \u20b92,499\/quarter. TaxWise GST Solutions, Siliguri & Jaigaon.\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700;800;900&display=swap\" rel=\"stylesheet\">\r\n<style>\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 RESET \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\nhtml { scroll-behavior: smooth; }\r\nbody { font-family: 'Inter', sans-serif; background: #f8faff; color: #1a1a2e; -webkit-font-smoothing: antialiased; }\r\n\r\n:root {\r\n --navy: #1a3a6e; --navy2: #0f2347; --blue: #2563b8;\r\n --gold: #f5a623; --gold2: #d4891a; --green: #27ae60;\r\n --red: #e74c3c; --bg: #f8faff; --border: #e2e8f0;\r\n --txt: #444; --light: #777;\r\n --purple:#7c3aed; --orange:#ea580c;\r\n}\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 LAYOUT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-section { padding: 72px 24px; }\r\n.tw-section-inner { max-width: 1140px; margin: 0 auto; }\r\n.tw-sec-header { text-align: center; margin-bottom: 52px; }\r\n.tw-sec-label { display:inline-block; background:rgba(26,58,110,.08); color:var(--navy); font-size:.68rem; font-weight:700; letter-spacing:.16em; text-transform:uppercase; padding:5px 14px; border-radius:20px; margin-bottom:12px; }\r\n.tw-sec-title { font-size:clamp(1.5rem,3vw,2.1rem); font-weight:900; margin-bottom:12px; }\r\n.tw-sec-sub { color:var(--light); font-size:.97rem; max-width:580px; margin:0 auto; line-height:1.65; }\r\n.bg-white { background:#fff; }\r\n.bg-light { background:var(--bg); }\r\n.bg-grad { background:linear-gradient(135deg,#f0f4ff,#f8faff); }\r\n.bg-dark { background:linear-gradient(135deg,#0f1f3d,#1a3a6e); }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 HERO \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-hero {\r\n background:linear-gradient(135deg,#1a3a6e 0%,#2563b8 55%,#0f2347 100%);\r\n padding:72px 24px 64px; position:relative; overflow:hidden;\r\n}\r\n.tw-hero::before { content:''; position:absolute; top:-120px; right:-80px; width:500px; height:500px; background:radial-gradient(circle,rgba(245,166,35,.15) 0%,transparent 70%); pointer-events:none; }\r\n.tw-hero::after { content:''; position:absolute; bottom:-150px; left:-100px; width:400px; height:400px; background:radial-gradient(circle,rgba(37,99,184,.2) 0%,transparent 70%); pointer-events:none; }\r\n.tw-hero-inner { max-width:1140px; margin:0 auto; display:grid; grid-template-columns:1fr 1fr; gap:56px; align-items:center; position:relative; z-index:1; }\r\n.tw-badge { display:inline-flex; align-items:center; gap:6px; background:rgba(255,255,255,.12); color:#fff; font-size:.72rem; font-weight:700; padding:5px 14px; border-radius:20px; margin-bottom:10px; border:1px solid rgba(255,255,255,.22); letter-spacing:.06em; }\r\n.tw-badge-new { background:rgba(245,166,35,.25); border-color:rgba(245,166,35,.5); color:#fde68a; margin-left:6px; }\r\n.tw-hero h1 { color:#fff; font-size:clamp(1.7rem,3.2vw,2.5rem); font-weight:900; line-height:1.22; margin-bottom:16px; }\r\n.tw-hero h1 span { color:var(--gold); }\r\n.tw-hero p { color:rgba(255,255,255,.78); font-size:.97rem; margin-bottom:30px; line-height:1.7; }\r\n.tw-btns { display:flex; gap:12px; flex-wrap:wrap; }\r\n.tw-stats { display:grid; grid-template-columns:repeat(3,1fr); gap:12px; margin-top:36px; }\r\n.tw-stat { background:rgba(255,255,255,.1); border:1px solid rgba(255,255,255,.16); border-radius:12px; padding:18px 12px; text-align:center; backdrop-filter:blur(8px); transition:background .2s; }\r\n.tw-stat:hover { background:rgba(255,255,255,.16); }\r\n.tw-stat .n { font-size:1.75rem; font-weight:900; color:var(--gold); line-height:1; }\r\n.tw-stat .l { font-size:.7rem; color:rgba(255,255,255,.6); margin-top:5px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 HERO VISUAL \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-dsc-visual { background:rgba(255,255,255,.08); backdrop-filter:blur(16px); border:1px solid rgba(255,255,255,.18); border-radius:20px; padding:36px 32px; animation:floatCard 4s ease-in-out infinite; }\r\n@keyframes floatCard { 0%,100%{transform:translateY(0)} 50%{transform:translateY(-8px)} }\r\n.tw-dsc-visual-icon { font-size:4rem; text-align:center; margin-bottom:18px; }\r\n.tw-dsc-visual-title { font-size:1.1rem; font-weight:800; color:#fff; text-align:center; margin-bottom:20px; letter-spacing:.02em; }\r\n.tw-dsc-info-row { display:flex; justify-content:space-between; align-items:center; padding:12px 14px; border-radius:10px; margin-bottom:10px; font-size:.85rem; color:#fff; font-weight:600; }\r\n.tw-dsc-info-row.filed { background:rgba(39,174,96,.2); border:1px solid rgba(39,174,96,.35); }\r\n.tw-dsc-info-row.gold { background:rgba(245,166,35,.2); border:1px solid rgba(245,166,35,.45); }\r\n.tw-dsc-info-row.blue { background:rgba(37,99,184,.25); border:1px solid rgba(37,99,184,.45); }\r\n.tw-dsc-info-row.purple{ background:rgba(124,58,237,.2); border:1px solid rgba(124,58,237,.4); }\r\n.tw-badge-sm { font-size:.68rem; font-weight:700; padding:3px 10px; border-radius:12px; color:#fff; white-space:nowrap; }\r\n.tw-filed-b { background:#27ae60; }\r\n.tw-gold-b { background:var(--gold); }\r\n.tw-blue-b { background:var(--blue); }\r\n.tw-purple-b { background:var(--purple); }\r\n.tw-dsc-price-row { margin-top:18px; padding:16px; background:rgba(255,255,255,.1); border-radius:12px; text-align:center; }\r\n.tw-dsc-price-row .price { font-size:2rem; font-weight:900; color:var(--gold); }\r\n.tw-dsc-price-row .price-label { font-size:.73rem; color:rgba(255,255,255,.55); margin-top:4px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 BUTTONS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-btn { display:inline-flex; align-items:center; gap:7px; padding:12px 24px; border-radius:9px; font-weight:700; font-size:.88rem; cursor:pointer; border:2px solid transparent; text-decoration:none; transition:all .22s ease; font-family:inherit; }\r\n.tw-btn-gold { background:var(--gold); color:#fff; border-color:var(--gold); }\r\n.tw-btn-gold:hover { background:var(--gold2); transform:translateY(-2px); box-shadow:0 6px 20px rgba(245,166,35,.4); }\r\n.tw-btn-ghost { background:rgba(255,255,255,.13); color:#fff; border-color:rgba(255,255,255,.35); }\r\n.tw-btn-ghost:hover { background:rgba(255,255,255,.22); }\r\n.tw-btn-navy { background:var(--navy); color:#fff; border-color:var(--navy); }\r\n.tw-btn-navy:hover { background:var(--navy2); transform:translateY(-2px); box-shadow:0 6px 20px rgba(26,58,110,.35); }\r\n.tw-btn-outline { background:transparent; color:var(--navy); border-color:var(--navy); }\r\n.tw-btn-outline:hover { background:var(--navy); color:#fff; }\r\n.tw-btn-green { background:#25D366; color:#fff; border-color:#25D366; }\r\n.tw-btn-green:hover { background:#1ebe5d; transform:translateY(-2px); }\r\n.tw-btn-purple { background:var(--purple); color:#fff; border-color:var(--purple); }\r\n.tw-btn-purple:hover { background:#6d28d9; transform:translateY(-2px); }\r\n.tw-btn-lg { padding:15px 36px; font-size:.96rem; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 PRICING \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-pricing-grid { display:grid; grid-template-columns:1fr 1fr; gap:32px; max-width:820px; margin:0 auto; }\r\n.tw-price-card { background:#fff; border:1.5px solid var(--border); border-radius:20px; padding:0; overflow:hidden; transition:all .28s ease; position:relative; }\r\n.tw-price-card:hover { box-shadow:0 20px 56px rgba(26,58,110,.15); transform:translateY(-8px); }\r\n.tw-price-card.featured { border-color:var(--navy); box-shadow:0 12px 40px rgba(26,58,110,.12); }\r\n.tw-popular-badge { position:absolute; top:-1px; left:50%; transform:translateX(-50%); background:var(--gold); color:#fff; font-size:.67rem; font-weight:800; padding:6px 18px; border-radius:0 0 12px 12px; white-space:nowrap; box-shadow:0 4px 12px rgba(245,166,35,.4); z-index:2; }\r\n.tw-price-header { padding:36px 28px 24px; text-align:center; }\r\n.tw-price-header .icon { font-size:2.6rem; margin-bottom:12px; }\r\n.tw-price-header h3 { font-size:1.15rem; font-weight:900; margin-bottom:6px; }\r\n.tw-price-header .desc { font-size:.82rem; color:var(--light); line-height:1.55; }\r\n.tw-price-amount { text-align:center; padding:0 28px 24px; }\r\n.tw-price-amount .amount { font-size:2.8rem; font-weight:900; color:var(--navy); line-height:1; }\r\n.tw-price-amount .amount sup { font-size:1.2rem; font-weight:700; }\r\n.tw-price-amount .period { font-size:.78rem; color:var(--light); margin-top:4px; }\r\n.tw-price-body { padding:0 28px 32px; }\r\n.tw-price-features { list-style:none; margin-bottom:24px; }\r\n.tw-price-features li { display:flex; align-items:flex-start; gap:9px; font-size:.84rem; color:var(--txt); padding:8px 0; border-bottom:1px solid var(--border); }\r\n.tw-price-features li:last-child { border-bottom:none; }\r\n.tw-price-features li .check { color:var(--green); font-weight:900; font-size:.78rem; flex-shrink:0; margin-top:2px; }\r\n.tw-price-features li .cross { color:#ccc; font-weight:900; font-size:.78rem; flex-shrink:0; margin-top:2px; }\r\n.tw-price-cta { text-align:center; }\r\n.tw-price-cta .tw-btn { width:100%; justify-content:center; }\r\n.tw-token-note { background:rgba(245,166,35,.08); border:1px solid rgba(245,166,35,.2); border-radius:8px; padding:10px 14px; margin-top:14px; font-size:.74rem; color:#92400e; text-align:center; line-height:1.5; font-weight:600; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 USE ITEMS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-info-uses { display:grid; grid-template-columns:1fr 1fr; gap:12px; }\r\n.tw-use-item { background:#fff; border:1.5px solid var(--border); border-radius:12px; padding:18px 16px; display:flex; align-items:flex-start; gap:12px; transition:all .22s; }\r\n.tw-use-item:hover { box-shadow:0 8px 24px rgba(26,58,110,.1); transform:translateY(-3px); }\r\n.tw-use-icon { font-size:1.5rem; flex-shrink:0; }\r\n.tw-use-item h4 { font-size:.86rem; font-weight:800; margin-bottom:3px; }\r\n.tw-use-item p { font-size:.75rem; color:var(--light); line-height:1.5; margin:0; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 IT ACT 2025 SECTION \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-act-banner {\r\n background:linear-gradient(135deg,#1a0545 0%,#2d1b69 50%,#1a3a6e 100%);\r\n border-radius:20px; padding:44px; margin-bottom:48px; position:relative; overflow:hidden;\r\n}\r\n.tw-act-banner::before { content:''; position:absolute; top:-60px; right:-60px; width:300px; height:300px; background:radial-gradient(circle,rgba(124,58,237,.25) 0%,transparent 70%); }\r\n.tw-act-banner-badge { display:inline-flex; align-items:center; gap:6px; background:rgba(245,166,35,.2); border:1px solid rgba(245,166,35,.4); color:#fde68a; font-size:.7rem; font-weight:800; padding:5px 14px; border-radius:20px; margin-bottom:14px; letter-spacing:.1em; text-transform:uppercase; }\r\n.tw-act-banner h3 { color:#fff; font-size:clamp(1.2rem,2.5vw,1.65rem); font-weight:900; margin-bottom:10px; }\r\n.tw-act-banner p { color:rgba(255,255,255,.72); font-size:.9rem; line-height:1.65; max-width:640px; }\r\n\r\n.tw-act-cards { display:grid; grid-template-columns:repeat(3,1fr); gap:20px; margin-bottom:36px; }\r\n.tw-act-card { background:#fff; border:1.5px solid var(--border); border-radius:16px; padding:24px 20px; transition:all .25s; position:relative; overflow:hidden; }\r\n.tw-act-card:hover { box-shadow:0 12px 36px rgba(26,58,110,.12); transform:translateY(-4px); }\r\n.tw-act-card::before { content:''; position:absolute; top:0; left:0; right:0; height:3px; }\r\n.tw-act-card.purple::before { background:linear-gradient(to right,var(--purple),#a855f7); }\r\n.tw-act-card.green::before { background:linear-gradient(to right,var(--green),#4ade80); }\r\n.tw-act-card.gold::before { background:linear-gradient(to right,var(--gold),#fb923c); }\r\n.tw-act-card.blue::before { background:linear-gradient(to right,var(--blue),#38bdf8); }\r\n.tw-act-card.red::before { background:linear-gradient(to right,var(--red),#f97316); }\r\n.tw-act-card.navy::before { background:linear-gradient(to right,var(--navy),var(--blue)); }\r\n.tw-act-card-icon { font-size:1.8rem; margin-bottom:12px; }\r\n.tw-act-card h4 { font-size:.92rem; font-weight:800; margin-bottom:7px; }\r\n.tw-act-card p { font-size:.78rem; color:var(--light); line-height:1.6; }\r\n.tw-act-card .tw-act-tag { display:inline-block; font-size:.62rem; font-weight:800; padding:2px 9px; border-radius:8px; margin-top:8px; }\r\n.tw-act-tag-new { background:rgba(124,58,237,.1); color:var(--purple); }\r\n.tw-act-tag-changed { background:rgba(245,166,35,.12); color:#92400e; }\r\n.tw-act-tag-removed { background:rgba(231,76,60,.1); color:var(--red); }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 FORM COMPARISON TABLE \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-compare-wrap { overflow-x:auto; margin-bottom:28px; }\r\n.tw-compare-table { width:100%; border-collapse:collapse; border-radius:14px; overflow:hidden; box-shadow:0 4px 20px rgba(26,58,110,.08); min-width:580px; }\r\n.tw-compare-table thead tr { background:linear-gradient(135deg,var(--navy),var(--blue)); }\r\n.tw-compare-table th { color:#fff; font-size:.8rem; font-weight:800; padding:14px 18px; text-align:left; }\r\n.tw-compare-table td { padding:13px 18px; font-size:.83rem; color:var(--txt); border-bottom:1px solid var(--border); background:#fff; vertical-align:middle; }\r\n.tw-compare-table tr:last-child td { border-bottom:none; }\r\n.tw-compare-table tr:hover td { background:#f8f0ff; }\r\n.tw-compare-table .old { color:#777; text-decoration:line-through; font-size:.78rem; }\r\n.tw-compare-table .new { color:var(--navy); font-weight:800; }\r\n.tw-compare-table .arrow { color:var(--gold); font-weight:900; font-size:.85rem; }\r\n.tw-compare-table .tag-new { background:rgba(124,58,237,.1); color:var(--purple); font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n.tw-compare-table .tag-same { background:rgba(39,174,96,.1); color:var(--green); font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 SECTION BADGE \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-act-ref { display:inline-flex; align-items:center; gap:5px; background:rgba(124,58,237,.08); color:var(--purple); font-size:.65rem; font-weight:800; padding:2px 9px; border-radius:8px; border:1px solid rgba(124,58,237,.2); vertical-align:middle; margin-left:7px; white-space:nowrap; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 PROCESS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-process { background:#fff; border-radius:18px; padding:44px 40px; border:1.5px solid var(--border); }\r\n.tw-steps { display:grid; grid-template-columns:repeat(4,1fr); gap:20px; position:relative; }\r\n.tw-steps::before { content:''; position:absolute; top:30px; left:12%; width:76%; height:2px; background:linear-gradient(to right,var(--navy),var(--gold)); z-index:0; }\r\n.tw-step { text-align:center; position:relative; z-index:1; }\r\n.tw-step-num { width:60px; height:60px; background:var(--navy); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:1.1rem; font-weight:900; color:#fff; margin:0 auto 18px; border:4px solid #fff; box-shadow:0 6px 20px rgba(26,58,110,.25); transition:transform .2s; }\r\n.tw-step:hover .tw-step-num { transform:scale(1.1); }\r\n.tw-step h4 { font-size:.9rem; font-weight:800; margin-bottom:7px; }\r\n.tw-step p { font-size:.78rem; color:var(--light); line-height:1.55; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 WHY CARDS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-why-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:24px; }\r\n.tw-why-card { background:#fff; border:1.5px solid var(--border); border-radius:14px; padding:28px 24px; text-align:center; transition:all .22s; }\r\n.tw-why-card:hover { box-shadow:0 10px 30px rgba(26,58,110,.1); transform:translateY(-4px); border-color:rgba(26,58,110,.2); }\r\n.tw-why-icon { font-size:2rem; margin-bottom:14px; }\r\n.tw-why-card h3 { font-size:.96rem; font-weight:800; margin-bottom:8px; }\r\n.tw-why-card p { font-size:.82rem; color:var(--light); line-height:1.6; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DUE DATE CARDS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-due-grid { display:grid; grid-template-columns:repeat(4,1fr); gap:16px; margin-bottom:32px; }\r\n.tw-due-card { background:#fff; border:1.5px solid var(--border); border-radius:16px; overflow:hidden; transition:all .25s; }\r\n.tw-due-card:hover { transform:translateY(-5px); box-shadow:0 16px 40px rgba(26,58,110,.12); }\r\n.tw-due-card-head { background:var(--navy); padding:16px 18px; text-align:center; }\r\n.tw-due-card-head .quarter-label { font-size:.65rem; font-weight:800; letter-spacing:.14em; text-transform:uppercase; color:rgba(255,255,255,.6); margin-bottom:4px; }\r\n.tw-due-card-head .quarter-num { font-size:2.2rem; font-weight:900; color:var(--gold); line-height:1; }\r\n.tw-due-card-head .quarter-period { font-size:.72rem; color:rgba(255,255,255,.7); margin-top:5px; }\r\n.tw-due-card-body { padding:16px 18px; }\r\n.tw-due-row { margin-bottom:12px; }\r\n.tw-due-row:last-of-type { margin-bottom:0; }\r\n.tw-due-row-label { font-size:.63rem; font-weight:800; letter-spacing:.1em; text-transform:uppercase; color:var(--light); margin-bottom:3px; }\r\n.tw-due-row-date { font-size:.9rem; font-weight:800; color:var(--navy); }\r\n.tw-due-row-type { font-size:.7rem; color:var(--light); }\r\n.tw-due-form-note { font-size:.65rem; color:var(--purple); font-weight:700; margin-top:2px; }\r\n.tw-due-divider { height:1px; background:var(--border); margin:12px 0; }\r\n.tw-penalty-strip { background:#fef2f2; border-top:1px solid #fca5a5; padding:10px 18px; text-align:center; font-size:.72rem; font-weight:700; color:#dc2626; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 FORMS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-form-wrap { max-width:840px; margin:0 auto; background:#fff; border-radius:20px; box-shadow:0 20px 60px rgba(26,58,110,.13); overflow:hidden; }\r\n.tw-form-header { background:linear-gradient(135deg,var(--navy),var(--blue)); padding:34px 44px; }\r\n.tw-form-header-badge { display:inline-flex; align-items:center; gap:6px; background:rgba(255,255,255,.12); color:#fff; font-size:.7rem; font-weight:700; padding:5px 12px; border-radius:20px; margin-bottom:12px; border:1px solid rgba(255,255,255,.2); }\r\n.tw-form-header h3 { color:#fff; font-size:1.35rem; font-weight:900; margin-bottom:7px; }\r\n.tw-form-header p { color:rgba(255,255,255,.72); font-size:.87rem; }\r\n.tw-form-body { padding:44px; }\r\n.tw-field-section { font-size:.66rem; font-weight:800; letter-spacing:.16em; text-transform:uppercase; color:var(--navy); margin-bottom:18px; padding-bottom:9px; border-bottom:2px solid var(--border); }\r\n.tw-grid-2 { display:grid; grid-template-columns:1fr 1fr; gap:18px; margin-bottom:18px; }\r\n.tw-grid-3 { display:grid; grid-template-columns:1fr 1fr 1fr; gap:18px; margin-bottom:18px; }\r\n.tw-field { margin-bottom:4px; }\r\n.tw-label { font-size:.8rem; font-weight:700; color:#1a1a2e; display:block; margin-bottom:7px; }\r\n.tw-label span { color:var(--red); }\r\n.tw-input, .tw-select { width:100%; padding:11px 14px; border:1.5px solid var(--border); border-radius:9px; font-size:.87rem; outline:none; font-family:inherit; transition:border-color .2s, box-shadow .2s; background:#fff; color:#1a1a2e; }\r\n.tw-input:focus, .tw-select:focus { border-color:var(--navy); box-shadow:0 0 0 3px rgba(26,58,110,.1); }\r\n.tw-input::placeholder { color:#bbb; }\r\n.tw-hint { font-size:.71rem; color:#999; margin-top:4px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DOCUMENT CHECKLIST \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-doc-checklist-wrap { border:1.5px solid var(--border); border-radius:14px; overflow:hidden; margin-bottom:26px; }\r\n.tw-doc-checklist-head { background:linear-gradient(135deg,rgba(26,58,110,.06),rgba(37,99,184,.06)); padding:14px 20px; display:flex; align-items:center; gap:10px; border-bottom:1.5px solid var(--border); }\r\n.tw-doc-checklist-head-icon { font-size:1.2rem; }\r\n.tw-doc-checklist-head-title { font-size:.82rem; font-weight:800; color:var(--navy); }\r\n.tw-doc-checklist-head-sub { font-size:.71rem; color:var(--light); }\r\n.tw-checklist-items { padding:6px 0; }\r\n.tw-checklist-item { display:flex; align-items:flex-start; gap:14px; padding:14px 20px; border-bottom:1px solid var(--border); cursor:pointer; transition:background .15s; user-select:none; }\r\n.tw-checklist-item:last-child { border-bottom:none; }\r\n.tw-checklist-item:hover { background:rgba(26,58,110,.02); }\r\n.tw-checklist-item.checked { background:rgba(39,174,96,.04); }\r\n.tw-checklist-cb { width:20px; height:20px; border:2px solid var(--border); border-radius:6px; flex-shrink:0; margin-top:1px; display:flex; align-items:center; justify-content:center; transition:all .18s; background:#fff; font-size:.7rem; color:#fff; }\r\n.tw-checklist-item.checked .tw-checklist-cb { background:var(--green); border-color:var(--green); }\r\n.tw-checklist-item.checked .tw-checklist-cb::after { content:'\u2713'; font-weight:900; }\r\n.tw-checklist-item-content { flex:1; }\r\n.tw-checklist-item-title { font-size:.85rem; font-weight:700; color:#1a1a2e; margin-bottom:2px; display:flex; align-items:center; gap:7px; flex-wrap:wrap; }\r\n.tw-checklist-item.checked .tw-checklist-item-title { color:var(--green); }\r\n.tw-checklist-item-desc { font-size:.74rem; color:var(--light); line-height:1.5; }\r\n.tw-checklist-tag { font-size:.6rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n.tw-checklist-tag.req { background:rgba(231,76,60,.1); color:var(--red); }\r\n.tw-checklist-tag.opt { background:rgba(39,174,96,.1); color:var(--green); }\r\n.tw-checklist-progress { padding:14px 20px; background:rgba(26,58,110,.03); border-top:1.5px solid var(--border); display:flex; align-items:center; gap:12px; }\r\n.tw-progress-bar-wrap { flex:1; background:var(--border); border-radius:99px; height:7px; overflow:hidden; }\r\n.tw-progress-bar { height:100%; background:linear-gradient(to right,var(--navy),var(--green)); border-radius:99px; transition:width .3s ease; }\r\n.tw-progress-text { font-size:.75rem; font-weight:700; color:var(--navy); white-space:nowrap; }\r\n\r\n\/* \u2500\u2500 Plan Selector \u2500\u2500 *\/\r\n.tw-plan-selector { display:grid; grid-template-columns:1fr 1fr; gap:14px; margin-bottom:26px; }\r\n.tw-plan-option { border:2px solid var(--border); border-radius:14px; padding:22px 18px; cursor:pointer; transition:all .22s; position:relative; text-align:center; background:#fff; }\r\n.tw-plan-option:hover { border-color:rgba(26,58,110,.3); background:rgba(26,58,110,.02); }\r\n.tw-plan-option.selected { border-color:var(--navy); background:rgba(26,58,110,.04); box-shadow:0 4px 16px rgba(26,58,110,.12); }\r\n.tw-plan-option input { display:none; }\r\n.tw-plan-option .plan-check { position:absolute; top:10px; right:12px; width:22px; height:22px; border-radius:50%; border:2px solid var(--border); display:flex; align-items:center; justify-content:center; font-size:.65rem; color:#fff; transition:all .2s; }\r\n.tw-plan-option.selected .plan-check { background:var(--navy); border-color:var(--navy); }\r\n.tw-plan-option .plan-icon { font-size:1.8rem; margin-bottom:8px; }\r\n.tw-plan-option .plan-name { font-size:.88rem; font-weight:800; color:#1a1a2e; margin-bottom:4px; }\r\n.tw-plan-option .plan-price { font-size:1.5rem; font-weight:900; color:var(--navy); }\r\n.tw-plan-option .plan-desc { font-size:.72rem; color:var(--light); margin-top:4px; line-height:1.4; }\r\n.tw-plan-option .plan-tag { display:inline-block; background:var(--gold); color:#fff; font-size:.6rem; font-weight:800; padding:2px 8px; border-radius:8px; margin-bottom:8px; }\r\n\r\n.tw-consent-row { display:flex; align-items:flex-start; gap:10px; margin-bottom:24px; }\r\n.tw-consent-row input[type=checkbox] { width:17px; height:17px; flex-shrink:0; margin-top:2px; accent-color:var(--navy); cursor:pointer; }\r\n.tw-consent-row label { font-size:.8rem; color:#555; cursor:pointer; line-height:1.55; }\r\n.tw-consent-row label a { color:var(--navy); text-decoration:none; }\r\n.tw-err-box { display:none; background:#fef2f2; border:1px solid #fca5a5; border-radius:9px; padding:12px 16px; font-size:.84rem; color:#dc2626; margin-bottom:18px; }\r\n.tw-submit-btn { width:100%; padding:16px; background:var(--navy); color:#fff; border:none; border-radius:9px; font-size:.97rem; font-weight:800; cursor:pointer; transition:all .22s; display:flex; align-items:center; justify-content:center; gap:9px; font-family:inherit; }\r\n.tw-submit-btn:hover { background:var(--navy2); transform:translateY(-2px); box-shadow:0 8px 24px rgba(26,58,110,.35); }\r\n.tw-form-footer { text-align:center; font-size:.72rem; color:#999; margin-top:14px; line-height:1.6; }\r\n.tw-form-footer a { color:var(--navy); text-decoration:none; font-weight:600; }\r\n\r\n\/* \u2500\u2500 Success \u2500\u2500 *\/\r\n.tw-success-box { display:none; padding:40px 44px; }\r\n.tw-success-icon { width:76px; height:76px; background:rgba(39,174,96,.1); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:2.2rem; margin:0 auto 18px; }\r\n.tw-success-title { color:var(--green); font-size:1.4rem; font-weight:900; margin-bottom:7px; text-align:center; }\r\n.tw-success-sub { color:#555; font-size:.88rem; text-align:center; margin-bottom:8px; }\r\n.tw-ref-badge { background:var(--bg); border-radius:9px; padding:10px 22px; font-weight:800; color:var(--navy); font-size:.95rem; margin:8px auto 28px; display:block; text-align:center; }\r\n.tw-step2-box { background:linear-gradient(135deg,#fff7ed,#fffbeb); border:2px solid #fed7aa; border-radius:16px; padding:30px; }\r\n.tw-step2-head { display:flex; align-items:center; gap:12px; margin-bottom:18px; }\r\n.tw-step2-head-icon { width:42px; height:42px; background:var(--gold); border-radius:11px; display:flex; align-items:center; justify-content:center; font-size:1.2rem; flex-shrink:0; }\r\n.tw-step2-head-title { font-weight:800; color:#92400e; font-size:1rem; }\r\n.tw-step2-head-sub { font-size:.77rem; color:#b45309; }\r\n.tw-success-checklist { display:flex; flex-direction:column; gap:9px; margin-bottom:22px; }\r\n.tw-success-check-item { display:flex; align-items:center; gap:10px; background:rgba(255,255,255,.7); border-radius:9px; padding:10px 14px; font-size:.82rem; font-weight:600; color:#92400e; }\r\n.tw-payment-box { background:linear-gradient(135deg,var(--navy),var(--blue)); border-radius:16px; padding:28px; margin-top:22px; text-align:center; }\r\n.tw-payment-box h4 { color:#fff; font-size:1rem; font-weight:800; margin-bottom:6px; }\r\n.tw-payment-box p { color:rgba(255,255,255,.7); font-size:.8rem; margin-bottom:16px; }\r\n.tw-payment-amount { font-size:2rem; font-weight:900; color:var(--gold); margin-bottom:12px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 FAQ \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-faq { max-width:800px; margin:0 auto; }\r\n.tw-faq-item { border:1px solid var(--border); border-radius:11px; margin-bottom:9px; overflow:hidden; }\r\n.tw-faq-q { width:100%; background:#fff; border:none; padding:17px 24px; text-align:left; font-size:.88rem; font-weight:700; color:#1a1a2e; cursor:pointer; display:flex; justify-content:space-between; align-items:center; transition:background .2s; font-family:inherit; }\r\n.tw-faq-q:hover { background:var(--bg); }\r\n.tw-faq-q.open { background:rgba(26,58,110,.04); color:var(--navy); }\r\n.tw-arrow { width:24px; height:24px; border-radius:50%; background:var(--border); display:flex; align-items:center; justify-content:center; font-size:.6rem; flex-shrink:0; transition:transform .3s, background .3s; }\r\n.tw-faq-q.open .tw-arrow { transform:rotate(180deg); background:var(--navy); color:#fff; }\r\n.tw-faq-a { display:none; padding:0 24px 18px; font-size:.85rem; color:var(--txt); line-height:1.75; }\r\n.tw-faq-a.open { display:block; }\r\n.tw-faq-act-badge { display:inline-flex; align-items:center; background:rgba(124,58,237,.08); color:var(--purple); font-size:.63rem; font-weight:800; padding:2px 9px; border-radius:8px; border:1px solid rgba(124,58,237,.18); margin-left:8px; vertical-align:middle; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 CTA \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-cta { background:linear-gradient(135deg,var(--navy),var(--blue)); border-radius:20px; padding:64px 44px; text-align:center; position:relative; overflow:hidden; }\r\n.tw-cta::before { content:''; position:absolute; top:-100px; right:-100px; width:400px; height:400px; background:radial-gradient(circle,rgba(245,166,35,.15) 0%,transparent 70%); }\r\n.tw-cta h2 { color:#fff; font-size:clamp(1.5rem,3vw,2.1rem); font-weight:900; margin-bottom:12px; position:relative; }\r\n.tw-cta p { color:rgba(255,255,255,.76); margin-bottom:32px; max-width:460px; margin-left:auto; margin-right:auto; font-size:.95rem; line-height:1.7; position:relative; }\r\n.tw-cta-btns { display:flex; gap:14px; justify-content:center; flex-wrap:wrap; position:relative; }\r\n\r\n\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DOCUMENT UPLOAD SECTION \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-upload-section-wrap { margin-bottom:26px; }\r\n.tw-upload-block { border:1.5px solid var(--border); border-radius:14px; overflow:hidden; margin-bottom:16px; }\r\n.tw-upload-block-head { display:flex; align-items:center; gap:10px; padding:13px 20px; border-bottom:1.5px solid var(--border); }\r\n.tw-upload-block-head.mandatory { background:linear-gradient(135deg,rgba(231,76,60,.06),rgba(231,76,60,.03)); }\r\n.tw-upload-block-head.optional { background:linear-gradient(135deg,rgba(39,174,96,.06),rgba(39,174,96,.03)); }\r\n.tw-upload-block-head-icon { font-size:1.15rem; }\r\n.tw-upload-block-head-title { font-size:.83rem; font-weight:800; }\r\n.tw-upload-block-head.mandatory .tw-upload-block-head-title { color:var(--red); }\r\n.tw-upload-block-head.optional .tw-upload-block-head-title { color:var(--green); }\r\n.tw-upload-block-head-sub { font-size:.7rem; color:var(--light); margin-left:auto; }\r\n\r\n.tw-upload-items { display:flex; flex-direction:column; gap:0; }\r\n.tw-upload-item { display:flex; align-items:center; gap:12px; padding:12px 20px; border-bottom:1px solid var(--border); background:#fff; transition:background .15s; }\r\n.tw-upload-item:last-child { border-bottom:none; }\r\n.tw-upload-item:hover { background:rgba(26,58,110,.02); }\r\n.tw-upload-item-icon { font-size:1.1rem; flex-shrink:0; }\r\n.tw-upload-item-label { flex:1; }\r\n.tw-upload-item-label .doc-name { font-size:.83rem; font-weight:700; color:#1a1a2e; display:block; margin-bottom:2px; }\r\n.tw-upload-item-label .doc-hint { font-size:.7rem; color:var(--light); }\r\n.tw-upload-item-btn { position:relative; overflow:hidden; flex-shrink:0; }\r\n.tw-upload-item-btn input[type=file] { position:absolute; inset:0; opacity:0; cursor:pointer; font-size:99px; }\r\n.tw-upload-pick-btn { display:inline-flex; align-items:center; gap:5px; padding:7px 14px; background:rgba(26,58,110,.07); border:1.5px dashed rgba(26,58,110,.25); border-radius:8px; font-size:.75rem; font-weight:700; color:var(--navy); cursor:pointer; transition:all .2s; white-space:nowrap; }\r\n.tw-upload-pick-btn:hover { background:rgba(26,58,110,.12); border-style:solid; }\r\n.tw-upload-item.has-file .tw-upload-pick-btn { background:rgba(39,174,96,.08); border-color:rgba(39,174,96,.4); border-style:solid; color:var(--green); }\r\n.tw-upload-item-file-name { font-size:.68rem; color:var(--green); font-weight:600; margin-top:3px; display:none; max-width:130px; overflow:hidden; text-overflow:ellipsis; white-space:nowrap; }\r\n.tw-upload-item.has-file .tw-upload-item-file-name { display:block; }\r\n.tw-upload-item-remove { display:none; background:none; border:none; font-size:.9rem; cursor:pointer; color:#ccc; padding:4px; border-radius:4px; transition:color .15s; }\r\n.tw-upload-item.has-file .tw-upload-item-remove { display:inline-flex; }\r\n.tw-upload-item-remove:hover { color:var(--red); }\r\n\r\n.tw-upload-summary { background:rgba(26,58,110,.03); border-top:1.5px solid var(--border); padding:10px 20px; display:flex; align-items:center; gap:8px; }\r\n.tw-upload-summary-count { font-size:.75rem; font-weight:700; color:var(--navy); }\r\n.tw-upload-summary-bar-wrap { flex:1; background:var(--border); border-radius:99px; height:5px; overflow:hidden; }\r\n.tw-upload-summary-bar { height:100%; background:linear-gradient(to right,var(--navy),var(--green)); border-radius:99px; transition:width .3s ease; }\r\n\r\n.tw-wa-note { background:linear-gradient(135deg,rgba(37,211,102,.07),rgba(37,211,102,.04)); border:1.5px solid rgba(37,211,102,.25); border-radius:11px; padding:13px 18px; margin-bottom:22px; display:flex; align-items:flex-start; gap:10px; }\r\n.tw-wa-note-icon { font-size:1.2rem; flex-shrink:0; }\r\n.tw-wa-note p { font-size:.78rem; color:#166534; line-height:1.6; margin:0; }\r\n.tw-wa-note strong { color:#14532d; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 WHATSAPP FLOAT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-wa-float { position:fixed; bottom:28px; right:28px; width:58px; height:58px; background:#25D366; border-radius:50%; display:flex; align-items:center; justify-content:center; box-shadow:0 6px 24px rgba(37,211,102,.45); cursor:pointer; z-index:999; text-decoration:none; animation:waPulse 2.5s ease-in-out infinite; transition:transform .2s; }\r\n.tw-wa-float:hover { transform:scale(1.1); }\r\n@keyframes waPulse { 0%,100%{box-shadow:0 6px 24px rgba(37,211,102,.45)} 50%{box-shadow:0 6px 36px rgba(37,211,102,.7)} }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 ALERT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-alert-wrap { max-width:1140px; margin:36px auto; padding:0 24px; }\r\n.tw-alert { background:linear-gradient(135deg,#fff7ed,#fffbeb); border:1.5px solid #fed7aa; border-radius:12px; padding:18px 24px; display:flex; align-items:center; justify-content:space-between; flex-wrap:wrap; gap:14px; }\r\n.tw-alert-left { display:flex; align-items:center; gap:14px; }\r\n.tw-alert-icon { width:44px; height:44px; background:#fed7aa; border-radius:10px; display:flex; align-items:center; justify-content:center; font-size:1.3rem; flex-shrink:0; }\r\n.tw-alert-title { font-weight:700; color:#92400e; font-size:.88rem; margin-bottom:2px; }\r\n.tw-alert-sub { font-size:.77rem; color:#b45309; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 CHALLAN PAYMENT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-challan-grid { display:grid; grid-template-columns:1fr 1fr; gap:36px; align-items:start; }\r\n.tw-challan-info h3 { font-size:1.05rem; font-weight:900; margin-bottom:10px; }\r\n.tw-challan-info p { font-size:.86rem; color:var(--txt); line-height:1.75; margin-bottom:18px; }\r\n\r\n.tw-challan-due-table { width:100%; border-collapse:collapse; border-radius:14px; overflow:hidden; box-shadow:0 4px 20px rgba(26,58,110,.08); }\r\n.tw-challan-due-table thead tr { background:linear-gradient(135deg,var(--navy),var(--blue)); }\r\n.tw-challan-due-table th { color:#fff; font-size:.78rem; font-weight:800; padding:13px 16px; text-align:left; }\r\n.tw-challan-due-table td { padding:12px 16px; font-size:.82rem; color:var(--txt); border-bottom:1px solid var(--border); background:#fff; }\r\n.tw-challan-due-table tr:last-child td { border-bottom:none; }\r\n.tw-challan-due-table tr:hover td { background:#f0f4ff; }\r\n.tw-challan-due-table .due-date { color:var(--navy); font-weight:800; }\r\n.tw-challan-due-table .special { color:#ea580c; font-weight:800; }\r\n\r\n.tw-challan-steps { display:flex; flex-direction:column; gap:0; }\r\n.tw-challan-step { display:flex; gap:16px; padding:18px 0; border-bottom:1px solid var(--border); }\r\n.tw-challan-step:last-child { border-bottom:none; }\r\n.tw-challan-step-num { width:38px; height:38px; background:var(--navy); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:.82rem; font-weight:900; color:#fff; flex-shrink:0; margin-top:2px; }\r\n.tw-challan-step-content h4 { font-size:.88rem; font-weight:800; margin-bottom:4px; }\r\n.tw-challan-step-content p { font-size:.78rem; color:var(--light); line-height:1.55; margin:0; }\r\n.tw-challan-step-content .tw-step-tag { display:inline-block; font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; margin-top:5px; background:rgba(26,58,110,.08); color:var(--navy); }\r\n\r\n.tw-interest-cards { display:grid; grid-template-columns:1fr 1fr; gap:14px; margin-top:18px; }\r\n.tw-interest-card { border-radius:12px; padding:18px 16px; border:1.5px solid; }\r\n.tw-interest-card.late-deduct { background:rgba(245,166,35,.06); border-color:rgba(245,166,35,.3); }\r\n.tw-interest-card.late-deposit { background:rgba(231,76,60,.06); border-color:rgba(231,76,60,.25); }\r\n.tw-interest-card h4 { font-size:.82rem; font-weight:800; margin-bottom:6px; }\r\n.tw-interest-card.late-deduct h4 { color:#92400e; }\r\n.tw-interest-card.late-deposit h4 { color:var(--red); }\r\n.tw-interest-card .rate { font-size:1.8rem; font-weight:900; line-height:1; margin-bottom:4px; }\r\n.tw-interest-card.late-deduct .rate { color:var(--gold); }\r\n.tw-interest-card.late-deposit .rate { color:var(--red); }\r\n.tw-interest-card p { font-size:.73rem; color:var(--light); line-height:1.5; margin:0; }\r\n\r\n.tw-challan-code-wrap { background:linear-gradient(135deg,#f5f0ff,#f0f4ff); border:1.5px solid rgba(124,58,237,.2); border-radius:14px; padding:22px 24px; margin-top:22px; }\r\n.tw-challan-code-title { font-size:.82rem; font-weight:800; color:var(--purple); margin-bottom:14px; display:flex; align-items:center; gap:8px; }\r\n.tw-code-grid { display:grid; grid-template-columns:1fr 1fr; gap:10px; }\r\n.tw-code-item { background:#fff; border:1px solid rgba(124,58,237,.15); border-radius:9px; padding:10px 12px; }\r\n.tw-code-item .code { font-size:.85rem; font-weight:900; color:var(--purple); font-family:monospace; }\r\n.tw-code-item .code-desc { font-size:.72rem; color:var(--light); margin-top:2px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 RESPONSIVE \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n@media(max-width:960px) {\r\n .tw-hero-inner { grid-template-columns:1fr; gap:32px; }\r\n .tw-dsc-visual { animation:none; }\r\n .tw-pricing-grid { grid-template-columns:1fr; max-width:420px; }\r\n .tw-info-uses { grid-template-columns:1fr 1fr; }\r\n .tw-why-grid { grid-template-columns:1fr 1fr; }\r\n .tw-steps { grid-template-columns:1fr 1fr; }\r\n .tw-steps::before { display:none; }\r\n .tw-due-grid { grid-template-columns:1fr 1fr; }\r\n .tw-act-cards { grid-template-columns:1fr 1fr; }\r\n .tw-grid-3 { grid-template-columns:1fr 1fr; }\r\n}\r\n@media(max-width:640px) {\r\n .tw-section { padding:44px 16px; }\r\n .tw-sec-title { font-size:1.4rem; }\r\n .tw-hero { padding:48px 16px 44px; }\r\n .tw-hero-inner { grid-template-columns:1fr; gap:28px; }\r\n .tw-hero h1 { font-size:1.6rem; }\r\n .tw-hero p { font-size:.88rem; }\r\n .tw-btns { flex-direction:column; }\r\n .tw-btns .tw-btn { width:100%; justify-content:center; }\r\n .tw-stats { grid-template-columns:repeat(3,1fr); gap:8px; }\r\n .tw-stat { padding:12px 8px; }\r\n .tw-stat .n { font-size:1.3rem; }\r\n .tw-stat .l { font-size:.62rem; }\r\n .tw-dsc-visual { padding:24px 18px; }\r\n .tw-dsc-visual-icon { font-size:2.8rem; }\r\n .tw-dsc-info-row { font-size:.78rem; padding:10px 12px; }\r\n .tw-alert-wrap { margin:20px auto; }\r\n .tw-alert { flex-direction:column; align-items:flex-start; }\r\n .tw-alert .tw-btn { width:100%; justify-content:center; }\r\n .tw-pricing-grid { grid-template-columns:1fr; max-width:100%; gap:20px; }\r\n .tw-act-cards { grid-template-columns:1fr; }\r\n .tw-act-banner { padding:28px 20px; }\r\n .tw-due-grid { grid-template-columns:1fr 1fr; gap:12px; }\r\n .tw-due-card-head .quarter-num { font-size:1.8rem; }\r\n .tw-due-card-body { padding:12px 14px; }\r\n .tw-info-uses { grid-template-columns:1fr; }\r\n .tw-why-grid { grid-template-columns:1fr; gap:14px; }\r\n .tw-steps { grid-template-columns:1fr 1fr; gap:18px; }\r\n .tw-process { padding:24px 16px; }\r\n .tw-step-num { width:48px; height:48px; font-size:.95rem; }\r\n .tw-challan-grid { grid-template-columns:1fr; gap:24px; }\r\n .tw-interest-cards { grid-template-columns:1fr; }\r\n .tw-code-grid { grid-template-columns:1fr; }\r\n .tw-challan-grid { grid-template-columns:1fr; gap:24px; }\r\n .tw-interest-cards { grid-template-columns:1fr; }\r\n .tw-code-grid { grid-template-columns:1fr; }\r\n .tw-form-header { padding:24px 20px; }\r\n .tw-form-body { padding:24px 20px; }\r\n .tw-grid-2 { grid-template-columns:1fr; }\r\n .tw-grid-3 { grid-template-columns:1fr; }\r\n .tw-plan-selector { grid-template-columns:1fr; }\r\n .tw-checklist-item { padding:12px 14px; }\r\n .tw-success-box { padding:28px 20px; }\r\n .tw-step2-box { padding:20px 16px; }\r\n .tw-faq-q { font-size:.82rem; padding:14px 18px; }\r\n .tw-cta { padding:40px 20px; }\r\n .tw-cta-btns { flex-direction:column; }\r\n .tw-cta-btns .tw-btn { width:100%; justify-content:center; }\r\n}\r\n@media(max-width:380px) {\r\n .tw-due-grid { grid-template-columns:1fr; }\r\n .tw-stats { grid-template-columns:1fr; }\r\n}\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n\r\n\r\n<section class=\"tw-hero\">\r\n <div class=\"tw-hero-inner\">\r\n <div>\r\n <div style=\"display:flex;gap:8px;flex-wrap:wrap;margin-bottom:4px;\">\r\n <div class=\"tw-badge\">\ud83d\udcca Authorised Tax Filing Partner<\/div>\r\n <div class=\"tw-badge tw-badge-new\">\u2728 IT Act 2025 Ready<\/div>\r\n <\/div>\r\n <h1>TDS & TCS Return Filing \u2014 <span>On Time, Every Time<\/span><\/h1>\r\n <p>Updated for <strong style=\"color:var(--gold);\">Income Tax Act 2025<\/strong> \u2014 new Forms 138, 140, 144 & Sections 392\u2013394 effective from Tax Year 2026-27. Avoid \u20b9200\/day penalty. Expert filing across Siliguri, Jaigaon & Bhutan border region.<\/p>\r\n <div class=\"tw-btns\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-gold tw-btn-lg\">\ud83d\udccb File Now \u2192<\/a>\r\n <a href=\"#tw-act2025\" class=\"tw-btn tw-btn-ghost\">\ud83d\udcd6 IT Act 2025 Changes<\/a>\r\n <\/div>\r\n <div class=\"tw-stats\">\r\n <div class=\"tw-stat\"><div class=\"n\">800+<\/div><div class=\"l\">Returns Filed<\/div><\/div>\r\n <div class=\"tw-stat\"><div class=\"n\">100%<\/div><div class=\"l\">On-Time Filing<\/div><\/div>\r\n <div class=\"tw-stat\"><div class=\"n\">\u20b92499<\/div><div class=\"l\">Per Quarter<\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-dsc-visual\">\r\n <div class=\"tw-dsc-visual-icon\">\ud83d\udcca<\/div>\r\n <div class=\"tw-dsc-visual-title\">IT Act 2025 \u2014 New Forms<\/div>\r\n <div class=\"tw-dsc-info-row filed\">\r\n <span>Form 138 \u2014 Salary TDS<\/span>\r\n <span class=\"tw-badge-sm tw-filed-b\">Was 24Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row filed\">\r\n <span>Form 140 \u2014 Non-Salary TDS<\/span>\r\n <span class=\"tw-badge-sm tw-filed-b\">Was 26Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row gold\">\r\n <span>Form 144 \u2014 NRI TDS<\/span>\r\n <span class=\"tw-badge-sm tw-gold-b\">Was 27Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row purple\">\r\n <span>Sec 392 \/ 393 \/ 394<\/span>\r\n <span class=\"tw-badge-sm tw-purple-b\">New Sections<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-price-row\">\r\n <div class=\"price\">\u20b92,499<\/div>\r\n <div class=\"price-label\">Starting price \u2014 per quarter filing<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<div class=\"tw-alert-wrap\">\r\n <div class=\"tw-alert\">\r\n <div class=\"tw-alert-left\">\r\n <div class=\"tw-alert-icon\">\u26a0\ufe0f<\/div>\r\n <div>\r\n <div class=\"tw-alert-title\">IT Act 2025 in Effect from April 1, 2026 \u2014 New Forms Required for Tax Year 2026-27<\/div>\r\n <div class=\"tw-alert-sub\">Q1 2026-27 onwards: Use Form 138 (salary), Form 140 (non-salary). Q4 FY 2025-26 (due 31 May 2026): Still use old 24Q\/26Q. Late penalty: \u20b9200\/day under Section 234E.<\/div>\r\n <\/div>\r\n <\/div>\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-navy\" style=\"flex-shrink:0;\">File Now \u2192<\/a>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\" id=\"tw-act2025\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\" style=\"background:rgba(124,58,237,.1);color:var(--purple);\">\u26a1 New Law \u2014 Effective April 1, 2026<\/span>\r\n <h2 class=\"tw-sec-title\">Income Tax Act 2025 \u2014 What Changed for TDS & TCS?<\/h2>\r\n <p class=\"tw-sec-sub\">India's Income Tax Act, 1961 (819 sections) has been replaced by the Income Tax Act, 2025 (536 sections) with plain language, new section numbers, and simplified compliance \u2014 effective from Tax Year 2026-27.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-act-banner\">\r\n <div class=\"tw-act-banner-badge\">\u2728 IT Act 2025 \u2014 Effective 1 April 2026<\/div>\r\n <h3>The Biggest Tax Law Overhaul in 65 Years<\/h3>\r\n <p>The Income Tax Act, 1961 \u2014 which governed Indian taxpayers for over six decades \u2014 has been repealed and replaced by the Income Tax Act, 2025. For TDS\/TCS deductors, this means <strong style=\"color:#fde68a;\">new section numbers, new form names, and new payment codes<\/strong> from Q1 Tax Year 2026-27 (April\u2013June 2026) onwards. Tax rates and due dates remain the same. As your compliance partner, we are fully updated and ready to file under both the old and new Acts.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-act-cards\">\r\n <div class=\"tw-act-card purple\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udd22<\/div>\r\n <h4>New Section Numbers<\/h4>\r\n <p>Salary TDS: Section 192 \u2192 <strong>Section 392<\/strong>. All other TDS: Sections 193\u2013196D \u2192 <strong>Section 393<\/strong>. TCS: Section 206C \u2192 <strong>Section 394<\/strong>. Old 194-series (194C, 194J, 194I etc.) is completely retired.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">Structural Change<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card green\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udccb<\/div>\r\n <h4>New Return Form Numbers<\/h4>\r\n <p>Form 24Q \u2192 <strong>Form 138<\/strong> (Salary TDS). Form 26Q \u2192 <strong>Form 140<\/strong> (Non-Salary TDS). Form 27Q \u2192 <strong>Form 144<\/strong> (NRI TDS). Using old form numbers for Tax Year 2026-27 will cause portal validation errors.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-new\">New Forms<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card gold\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcdc<\/div>\r\n <h4>New Certificate Numbers<\/h4>\r\n <p>Form 16 (salary TDS certificate) \u2192 <strong>Form 130<\/strong>. Form 16A (non-salary TDS certificate) \u2192 <strong>Form 131<\/strong>. Form 27D (TCS certificate) \u2192 <strong>Form 133<\/strong>. Form 15G\/15H \u2192 <strong>Form 121<\/strong>.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-new\">Renamed<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card blue\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcc5<\/div>\r\n <h4>\"Tax Year\" Replaces FY & AY<\/h4>\r\n <p>The confusing dual concept of <em>Previous Year + Assessment Year<\/em> is replaced by a single <strong>Tax Year<\/strong>. Tax Year 2026-27 = April 2026 \u2013 March 2027. Form 130 will show \"Tax Year 2026-27\" instead of \"AY 2027-28\". A major simplification.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">Terminology<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card red\">\r\n <div class=\"tw-act-card-icon\">\ud83d\uddd1\ufe0f<\/div>\r\n <h4>Sections 206AB & 206CCA Removed<\/h4>\r\n <p>Higher TDS\/TCS on non-filers of returns (Sections 206AB and 206CCA) have been abolished in the new Act. This removes a major compliance burden on deductors who had to verify whether deductees had filed ITRs before applying the correct rate.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-removed\">Removed<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card navy\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcca<\/div>\r\n <h4>Rates & Due Dates Unchanged<\/h4>\r\n <p>The good news: <strong>TDS and TCS rates remain the same<\/strong>. Quarterly due dates remain 31 July, 31 October, 31 January and 31 May for TDS. The change is structural \u2014 not a policy overhaul. Your tax liability does not change.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">No Rate Change<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <h3 style=\"font-size:1.05rem;font-weight:900;margin-bottom:20px;text-align:center;\">\ud83d\udcca Old Forms vs New Forms \u2014 Complete Comparison<\/h3>\r\n <div class=\"tw-compare-wrap\">\r\n <table class=\"tw-compare-table\">\r\n <thead>\r\n <tr>\r\n <th>Purpose<\/th>\r\n <th>Old Form (IT Act 1961)<\/th>\r\n <th><\/th>\r\n <th>New Form (IT Act 2025)<\/th>\r\n <th>Applicable From<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>Quarterly Salary TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 24Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 138<\/span> <span class=\"tag-new\">Sec 392<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly Non-Salary TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 26Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 140<\/span> <span class=\"tag-new\">Sec 393<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly NRI \/ Foreign TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 27Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 144<\/span> <span class=\"tag-new\">Sec 393<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly TCS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 27EQ<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 27EQ*<\/span> <span class=\"tag-new\">Sec 394<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Salary TDS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 16<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 130<\/span> <span class=\"tag-same\">Annual<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Non-Salary TDS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 16A<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 131<\/span> <span class=\"tag-same\">Quarterly<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>TCS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 27D<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 133<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>No-Deduction \/ Lower TDS Declaration<\/strong><\/td>\r\n <td><span class=\"old\">Form 15G \/ 15H<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 121<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>TDS on Property (26QB, 26QC etc.)<\/strong><\/td>\r\n <td><span class=\"old\">Forms 26QB \/ 26QC \/ 26QD \/ 26QE<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 141<\/span> (consolidated)<\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Q4 FY 2025-26 Filing<\/strong><\/td>\r\n <td colspan=\"3\" style=\"color:var(--navy);font-weight:700;\">Use old forms: 24Q \/ 26Q \u2014 Due date: 31 May 2026<\/td>\r\n <td><span class=\"tag-same\">Old Act<\/span><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n <p style=\"text-align:center;font-size:.76rem;color:#999;margin-top:8px;\">* TCS return form number under IT Act 2025 is still being notified by CBDT. We will file under the correct form as notified.<\/p>\r\n\r\n <div style=\"background:rgba(124,58,237,.06);border:1.5px solid rgba(124,58,237,.2);border-radius:14px;padding:20px 24px;margin-top:24px;display:flex;align-items:flex-start;gap:16px;flex-wrap:wrap;\">\r\n <div style=\"font-size:1.8rem;flex-shrink:0;\">\ud83d\udca1<\/div>\r\n <div>\r\n <div style=\"font-size:.88rem;font-weight:800;color:var(--purple);margin-bottom:5px;\">Important Transition Note<\/div>\r\n <div style=\"font-size:.82rem;color:#555;line-height:1.65;\">FY 2025-26 returns (for Q4 Jan\u2013Mar 2026) are still filed under the <strong>old Income Tax Act, 1961<\/strong> using old form numbers (24Q, 26Q) and old section references \u2014 even if filed in May\u2013June 2026. Only from <strong>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/strong> onwards do the new forms and section codes apply. Do not mix filings. Using new section codes for old-Act transactions will cause TRACES portal validation errors.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">About TDS & TCS<\/span>\r\n <h2 class=\"tw-sec-title\">TDS & TCS \u2014 Forms & Sections Under IT Act 2025<\/h2>\r\n <p class=\"tw-sec-sub\">Every deductor must file quarterly returns. Here's what we file \u2014 updated for the new Income Tax Act 2025 section numbers and form names.<\/p>\r\n <\/div>\r\n <div class=\"tw-info-uses\">\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udcbc<\/div>\r\n <div>\r\n <h4>Form 138 \u2014 Salary TDS <span class=\"tw-act-ref\">Sec 392<\/span><\/h4>\r\n <p>Replaces Form 24Q. For employers deducting TDS on salary payments to employees. Filed quarterly. Certificate issued as Form 130 (was Form 16).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83c\udfe6<\/div>\r\n <div>\r\n <h4>Form 140 \u2014 Non-Salary TDS <span class=\"tw-act-ref\">Sec 393<\/span><\/h4>\r\n <p>Replaces Form 26Q. For TDS on professional fees, rent, contractor payments, interest & commissions to residents. Certificate: Form 131 (was 16A).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83c\udf0f<\/div>\r\n <div>\r\n <h4>Form 144 \u2014 NRI \/ Foreign TDS <span class=\"tw-act-ref\">Sec 393<\/span><\/h4>\r\n <p>Replaces Form 27Q. For TDS deducted on payments made to non-residents & foreign companies. Section 194LD removed \u2014 not applicable from April 2026.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\uded2<\/div>\r\n <div>\r\n <h4>TCS Return \u2014 Section 394<\/h4>\r\n <p>Replaces Form 27EQ. For businesses collecting TCS on sale of scrap, minerals, liquor, vehicles & other specified goods. Certificate: Form 133 (was 27D).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udcdc<\/div>\r\n <div>\r\n <h4>Form 130 \/ 131 \u2014 TDS Certificates<\/h4>\r\n <p>Form 130 replaces Form 16 (salary). Form 131 replaces Form 16A (non-salary). We generate and deliver these via TRACES portal after return filing.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udd01<\/div>\r\n <div>\r\n <h4>Correction Returns<\/h4>\r\n <p>Errors in earlier returns? We file correction returns on TRACES to fix PAN, challan or deductee details under both old Act and IT Act 2025 frameworks.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\u26a0\ufe0f<\/div>\r\n <div>\r\n <h4>Penalty Under IT Act 2025<\/h4>\r\n <p>Late filing penalty of \u20b9200\/day continues under the new Act (Section 234E equivalent). Maximum penalty capped at the TDS amount deducted.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udd04<\/div>\r\n <div>\r\n <h4>Act Transition \u2014 FY 2025-26 vs TY 2026-27<\/h4>\r\n <p>Q4 FY 2025-26 (due 31 May 2026): Old forms (24Q\/26Q). Q1 Tax Year 2026-27 onwards: New forms (138\/140). We handle both \u2014 no confusion for you.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Due Dates<\/span>\r\n <h2 class=\"tw-sec-title\">TDS \/ TCS Return Due Dates \u2014 IT Act 2025<\/h2>\r\n <p class=\"tw-sec-sub\">Due dates are unchanged under the new Act. File on time to avoid \u20b9200\/day penalty. New form names apply from Tax Year 2026-27.<\/p>\r\n <\/div>\r\n <div class=\"tw-due-grid\">\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q1<\/div>\r\n <div class=\"quarter-period\">April \u2013 June<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st July<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th July<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q2<\/div>\r\n <div class=\"quarter-period\">July \u2013 September<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st October<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th October<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q3<\/div>\r\n <div class=\"quarter-period\">October \u2013 December<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st January<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th January<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Q4 \/ Special<\/div>\r\n <div class=\"quarter-num\" style=\"font-size:1.5rem;\">Q4<\/div>\r\n <div class=\"quarter-period\">Jan \u2013 Mar 2026 (Old Act)<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st May<\/div>\r\n <div class=\"tw-due-row-type\">Old Forms: 24Q \/ 26Q<\/div>\r\n <div class=\"tw-due-form-note\" style=\"color:var(--orange);\">\u26a0\ufe0f Use OLD forms for FY 2025-26<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th May<\/div>\r\n <div class=\"tw-due-row-type\">Old Form 27EQ<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Still under IT Act 1961<\/div>\r\n <\/div>\r\n <\/div>\r\n <p style=\"text-align:center;font-size:.76rem;color:#999;margin-top:6px;\">* Q4 FY 2025-26 must use old form numbers (24Q\/26Q) even if filed after April 1, 2026. <a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\" style=\"color:var(--navy);font-weight:600;text-decoration:none;\">Contact us for help \u2192<\/a><\/p>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\" id=\"tw-challan\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Challan Payment<\/span>\r\n <h2 class=\"tw-sec-title\">TDS & TCS Challan Payment \u2014 ITNS 281<\/h2>\r\n <p class=\"tw-sec-sub\">Before filing the return, tax must be deposited with the government via Challan ITNS 281. Late deposit attracts interest of 1% \u2013 1.5% per month \u2014 separate from the return filing penalty of \u20b9200\/day.<\/p>\r\n <\/div>\r\n\r\n <div class=\"tw-challan-grid\">\r\n\r\n \r\n <div>\r\n <h3 style=\"font-size:1rem;font-weight:900;margin-bottom:16px;\">\ud83d\udcc5 Monthly Challan Deposit Due Dates<\/h3>\r\n <p style=\"font-size:.82rem;color:var(--light);margin-bottom:16px;line-height:1.6;\">TDS\/TCS challan (ITNS 281) must be deposited by the <strong>7th of the following month<\/strong> for all months except March, which has a special deadline of <strong>30th April<\/strong>.<\/p>\r\n\r\n <table class=\"tw-challan-due-table\">\r\n <thead>\r\n <tr>\r\n <th>Month of Deduction\/Collection<\/th>\r\n <th>Challan Due Date<\/th>\r\n <th>Form<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr><td>April<\/td><td class=\"due-date\">7th May<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>May<\/td><td class=\"due-date\">7th June<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>June<\/td><td class=\"due-date\">7th July<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>July<\/td><td class=\"due-date\">7th August<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>August<\/td><td class=\"due-date\">7th September<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>September<\/td><td class=\"due-date\">7th October<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>October<\/td><td class=\"due-date\">7th November<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>November<\/td><td class=\"due-date\">7th December<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>December<\/td><td class=\"due-date\">7th January<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>January<\/td><td class=\"due-date\">7th February<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>February<\/td><td class=\"due-date\">7th March<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td><strong>March \u26a0\ufe0f<\/strong><\/td><td class=\"special\">30th April<\/td><td>ITNS 281<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <p style=\"font-size:.72rem;color:#999;margin-top:10px;\">* Government deductors paying without challan must deposit on the same day of deduction. March deadline is 30th April \u2014 not 7th April.<\/p>\r\n\r\n \r\n <div class=\"tw-interest-cards\">\r\n <div class=\"tw-interest-card late-deduct\">\r\n <h4>\u23f1\ufe0f Late Deduction<\/h4>\r\n <div class=\"rate\">1%<\/div>\r\n <p>Per month from the date tax was <strong>deductible<\/strong> to actual date of deduction \u2014 Section 201(1A)<\/p>\r\n <\/div>\r\n <div class=\"tw-interest-card late-deposit\">\r\n <h4>\ud83d\udcb8 Late Deposit<\/h4>\r\n <div class=\"rate\">1.5%<\/div>\r\n <p>Per month from the date of deduction to the date of actual <strong>deposit<\/strong> with the government \u2014 Section 201(1A)<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div>\r\n <h3 style=\"font-size:1rem;font-weight:900;margin-bottom:16px;\">\ud83c\udfe6 How to Pay Challan ITNS 281 Online<\/h3>\r\n <div class=\"tw-challan-steps\">\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">1<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Visit Income Tax e-Pay Portal<\/h4>\r\n <p>Go to <strong>incometax.gov.in \u2192 e-Pay Tax<\/strong>. Log in using your PAN and mobile OTP, or use TAN for direct challan payment.<\/p>\r\n <span class=\"tw-step-tag\">incometax.gov.in\/iec\/foportal<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">2<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Select Challan ITNS 281<\/h4>\r\n <p>Choose <strong>ITNS 281 \u2014 TDS\/TCS Payable by Taxpayer<\/strong>. Select Company or Non-Company deductor as applicable.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">3<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Enter TAN, Year & Payment Code<\/h4>\r\n <p>Fill TAN, Tax Year (2026-27 for IT Act 2025), nature of payment code, and TDS\/TCS amount to be deposited.<\/p>\r\n <span class=\"tw-step-tag\">\u26a0\ufe0f Use new codes 1001\u20131067 for Tax Year 2026-27 transactions<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">4<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Pay via Net Banking \/ UPI<\/h4>\r\n <p>Complete payment through your bank's net banking or UPI. Authorised banks include SBI, HDFC, ICICI, BOI, PNB & 30+ others.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">5<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Save BSR Code & Challan Number<\/h4>\r\n <p>Note the <strong>BSR Code<\/strong>, <strong>Challan Serial Number<\/strong> and <strong>Date of Deposit<\/strong> from the receipt. These are mandatory for TDS return filing.<\/p>\r\n <span class=\"tw-step-tag\">\ud83d\udccb Share these details with us for return filing<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-challan-code-wrap\">\r\n <div class=\"tw-challan-code-title\">\r\n <span>\u2728<\/span> IT Act 2025 \u2014 New Payment Codes (Replace Old Section Numbers)\r\n <\/div>\r\n <div class=\"tw-code-grid\">\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1001<\/div>\r\n <div class=\"code-desc\">Salary TDS \u2014 Section 392 (was 192)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1002<\/div>\r\n <div class=\"code-desc\">Professional Fees \u2014 Section 393 (was 194J)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1003<\/div>\r\n <div class=\"code-desc\">Contractor Payments \u2014 Section 393 (was 194C)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1004<\/div>\r\n <div class=\"code-desc\">Rent \u2014 Section 393 (was 194I)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1005<\/div>\r\n <div class=\"code-desc\">Interest \u2014 Section 393 (was 194A)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">1001\u20131067<\/div>\r\n <div class=\"code-desc\">Full range \u2014 all payment types under IT Act 2025<\/div>\r\n <\/div>\r\n <\/div>\r\n <p style=\"font-size:.71rem;color:var(--light);margin-top:12px;line-height:1.5;\">\u26a0\ufe0f Using old section codes (194C, 194J etc.) in challan or return for payments from April 1, 2026 will trigger TRACES validation errors. Always use new numeric payment codes for Tax Year 2026-27.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin-top:36px;background:linear-gradient(135deg,rgba(26,58,110,.05),rgba(37,99,184,.05));border:1.5px solid rgba(26,58,110,.12);border-radius:16px;padding:22px 28px;display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:16px;\">\r\n <div>\r\n <div style=\"font-size:.9rem;font-weight:800;color:var(--navy);margin-bottom:4px;\">\ud83c\udfe6 Need Help Paying or Verifying Your Challan?<\/div>\r\n <div style=\"font-size:.78rem;color:var(--light);line-height:1.55;\">We assist with challan generation on e-Pay portal, BSR code verification, OLTAS enquiry & challan-to-return matching.<\/div>\r\n <\/div>\r\n <a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise!%20I%20need%20help%20with%20TDS%20Challan%20Payment%20ITNS%20281.\" target=\"_blank\" class=\"tw-btn tw-btn-navy\" style=\"flex-shrink:0;\">\ud83d\udcac Get Challan Help \u2192<\/a>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<section class=\"tw-section bg-white\" id=\"tw-pricing\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Pricing<\/span>\r\n <h2 class=\"tw-sec-title\">Simple & Transparent Pricing<\/h2>\r\n <p class=\"tw-sec-sub\">Per-quarter or annual plan \u2014 fully compliant with IT Act 2025. New form numbers, new sections \u2014 we handle it all.<\/p>\r\n <\/div>\r\n <div class=\"tw-pricing-grid\">\r\n <div class=\"tw-price-card\">\r\n <div class=\"tw-price-header\">\r\n <div class=\"icon\">\ud83d\udccb<\/div>\r\n <h3>Single Quarter<\/h3>\r\n <div class=\"desc\">One quarter at a time. Covers new IT Act 2025 forms \u2014 138, 140, 144 or old 24Q, 26Q for FY 2025-26.<\/div>\r\n <\/div>\r\n <div class=\"tw-price-amount\">\r\n <div class=\"amount\"><sup>\u20b9<\/sup>2,499<\/div>\r\n <div class=\"period\">Per quarter \u2022 Per form type<\/div>\r\n <\/div>\r\n <div class=\"tw-price-body\">\r\n <ul class=\"tw-price-features\">\r\n <li><span class=\"check\">\u2713<\/span> Form 138 \/ 140 \/ 144 (IT Act 2025)<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Old 24Q \/ 26Q for FY 2025-26<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Challan Matching & PAN Verification<\/li>\r\n <li><span class=\"check\">\u2713<\/span> FVU File Generation & TRACES Filing<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Filing Acknowledgement (PRN)<\/li>\r\n <li><span class=\"cross\">\u2717<\/span> Correction Return not included<\/li>\r\n <li><span class=\"cross\">\u2717<\/span> Priority processing not included<\/li>\r\n <\/ul>\r\n <div class=\"tw-price-cta\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-outline\" onclick=\"selectTdsPlan('single')\">File Now \u2192<\/a>\r\n <\/div>\r\n <div class=\"tw-token-note\">\ud83d\udca1 Best for deductors with 1\u20132 employees or occasional payments<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-price-card featured\">\r\n <div class=\"tw-popular-badge\">\u2b50 BEST VALUE<\/div>\r\n <div class=\"tw-price-header\">\r\n <div class=\"icon\">\ud83d\udcc5<\/div>\r\n <h3>Annual Plan (4 Quarters)<\/h3>\r\n <div class=\"desc\">All 4 quarters \u2014 including transition filings under both IT Act 1961 & IT Act 2025.<\/div>\r\n <\/div>\r\n <div class=\"tw-price-amount\">\r\n <div class=\"amount\"><sup>\u20b9<\/sup>7,999<\/div>\r\n <div class=\"period\">Per year \u2022 Per form type \u2022 Save \u20b91,997<\/div>\r\n <\/div>\r\n <div class=\"tw-price-body\">\r\n <ul class=\"tw-price-features\">\r\n <li><span class=\"check\">\u2713<\/span> All 4 Quarters (Q1\u2013Q4)<\/li>\r\n <li><span class=\"check\">\u2713<\/span> IT Act 2025 & Old Act Transition Handled<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Challan Matching & PAN Verification<\/li>\r\n <li><span class=\"check\">\u2713<\/span> FVU Generation & TRACES Filing<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Form 130 \/ 131 Certificate Generation<\/li>\r\n <li><span class=\"check\">\u2713<\/span> 1 Correction Return Included Free<\/li>\r\n <li><span class=\"check\">\u2713<\/span> WhatsApp Due-Date Reminders<\/li>\r\n <\/ul>\r\n <div class=\"tw-price-cta\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-navy\" onclick=\"selectTdsPlan('annual')\">Get Annual Plan \u2192<\/a>\r\n <\/div>\r\n <div class=\"tw-token-note\">\ud83d\udd11 We track old Act vs new Act deadlines for you automatically<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <div style=\"text-align:center;margin-top:28px;background:rgba(245,166,35,.08);border:1.5px solid rgba(245,166,35,.25);border-radius:14px;padding:18px 28px;max-width:820px;margin-left:auto;margin-right:auto;\">\r\n <p style=\"font-size:.88rem;font-weight:700;color:#92400e;margin-bottom:4px;\">\ud83d\udccc Filing both Form 138 & Form 140? Combined packages available at discounted rates<\/p>\r\n <p style=\"font-size:.78rem;color:#b45309;margin:0;\"><a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\" style=\"color:var(--navy);font-weight:700;text-decoration:none;\">Contact us on WhatsApp for combined pricing \u2192<\/a><\/p>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">How It Works<\/span>\r\n <h2 class=\"tw-sec-title\">File Your TDS \/ TCS Return in 4 Steps<\/h2>\r\n <p class=\"tw-sec-sub\">We handle old Act and new Act filings both. You just share data \u2014 we select the correct form, section codes and file before the due date.<\/p>\r\n <\/div>\r\n <div class=\"tw-process\">\r\n <div class=\"tw-steps\">\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">1<\/div><h4>Submit the Form<\/h4><p>Fill deductor details, TAN, period & return type. We determine whether to use new IT Act 2025 form or old form.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">2<\/div><h4>Challan & Data Processing<\/h4><p>We verify ITNS 281 challans on OLTAS, match PAN, apply correct IT Act 2025 section codes & prepare FVU-validated return.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">3<\/div><h4>Make Payment<\/h4><p>Pay our service fee securely via Razorpay \u2014 UPI, card or net banking.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">4<\/div><h4>Return Filed & Certificate<\/h4><p>Return submitted on TRACES. PRN acknowledgement + Form 130\/131 certificate sent to your WhatsApp.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<section class=\"tw-section bg-grad\" id=\"tw-tds-form\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">\ud83d\udce4 Document Submission \u2014 WhatsApp<\/span>\r\n <h2 class=\"tw-sec-title\">TDS \/ TCS \u2014 Document Submission Received on WhatsApp<\/h2>\r\n <p class=\"tw-sec-sub\">Fill the form, upload your documents, and submit \u2014 your details & files are sent directly to TaxWise via WhatsApp for fast processing.<\/p>\r\n <\/div>\r\n <div class=\"tw-form-wrap\">\r\n <div class=\"tw-form-header\">\r\n <div class=\"tw-form-header-badge\">\ud83d\udcca TDS & TCS \u2014 IT Act 2025 Compliant<\/div>\r\n <h3>TDS\/TCS Return Filing \u2014 Document Submission Form<\/h3>\r\n <p>Fill details, upload your documents below, and submit. Our team processes your filing within 24\u201348 hrs after receiving documents via WhatsApp.<\/p>\r\n <\/div>\r\n\r\n <div class=\"tw-form-body\" id=\"tds-form-body\">\r\n <form id=\"tw-tds-app-form\">\r\n\r\n <div class=\"tw-field-section\">\ud83c\udfe2 Deductor \/ Collector Details<\/div>\r\n <div class=\"tw-field\" style=\"margin-bottom:18px;\">\r\n <label class=\"tw-label\" for=\"tds-name\">Deductor Name (as per TAN) <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-name\" placeholder=\"Full name or company name as per TAN certificate\" required>\r\n <div class=\"tw-hint\">Must match the name registered with TRACES \/ TIN<\/div>\r\n <\/div>\r\n <div class=\"tw-grid-2\">\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-tan\">TAN Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-tan\" placeholder=\"e.g. CALC12345A\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.toUpperCase().replace(\/[^A-Z0-9]\/g,'')\" required>\r\n <div class=\"tw-hint\">10-character Tax Deduction Account Number<\/div>\r\n <\/div>\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-pan\">PAN Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-pan\" placeholder=\"e.g. ABCDE1234F\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.toUpperCase().replace(\/[^A-Z0-9]\/g,'')\" required>\r\n <div class=\"tw-hint\">Permanent Account Number of deductor<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-grid-2\" style=\"margin-bottom:28px;\">\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-phone\">Mobile Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"tel\" id=\"tds-phone\" placeholder=\"10-digit mobile number\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.replace(\/\\D\/g,'').slice(0,10)\" required>\r\n <div class=\"tw-hint\">Updates & acknowledgement on this number<\/div>\r\n <\/div>\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-email\">Email Address <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"email\" id=\"tds-email\" placeholder=\"yourname@example.com\" required>\r\n <div class=\"tw-hint\">Filing acknowledgement sent here<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-field-section\">\ud83d\udcb3 Select Plan<\/div> <div class=\"tw-plan-selector\">\r\n <div class=\"tw-plan-option selected\" id=\"plan-single\" onclick=\"chooseTdsPlan('single')\">\r\n <input type=\"radio\" name=\"tds-plan\" value=\"single\" checked>\r\n <div class=\"plan-check\" id=\"check-single\">\u2713<\/div>\r\n <div class=\"plan-icon\">\ud83d\udccb<\/div>\r\n <div class=\"plan-name\">Single Quarter<\/div>\r\n <div class=\"plan-price\">\u20b92,499<\/div>\r\n <div class=\"plan-desc\">IT Act 2025 or old Act \u2014 one quarter<\/div>\r\n <\/div>\r\n <div class=\"tw-plan-option\" id=\"plan-annual\" onclick=\"chooseTdsPlan('annual')\">\r\n <input type=\"radio\" name=\"tds-plan\" value=\"annual\">\r\n <div class=\"plan-check\" id=\"check-annual\">\u2713<\/div>\r\n <div class=\"plan-tag\">SAVE \u20b91,997<\/div>\r\n <div class=\"plan-icon\">\ud83d\udcc5<\/div>\r\n <div class=\"plan-name\">Annual Plan<\/div>\r\n <div class=\"plan-price\">\u20b97,999<\/div>\r\n <div class=\"plan-desc\">All 4 quarters + old\/new Act transition<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-consent-row\">\r\n <input type=\"checkbox\" id=\"tds-consent\" required>\r\n <label for=\"tds-consent\">I confirm the information is accurate and authorise TaxWise GST Solutions to process my TDS\/TCS return filing under the applicable Act. I agree to the <a href=\"#\">Privacy Policy<\/a>.<\/label>\r\n <\/div>\r\n <div class=\"tw-err-box\" id=\"tds-err\"><\/div>\r\n <button type=\"submit\" class=\"tw-submit-btn\" id=\"tds-submit\">\r\n <span id=\"tds-sub-text\">\ud83d\udce4 Submit & Send to WhatsApp \u2192<\/span>\r\n <span id=\"tds-sub-load\" style=\"display:none;\">\u23f3 Preparing WhatsApp message... Please wait...<\/span>\r\n <\/button>\r\n <p class=\"tw-form-footer\">\ud83d\udd12 Secure & IT Act 2025 Compliant | \ud83d\udcde <a href=\"tel:+917363874223\">+91 73638 74223<\/a> | \ud83d\udcac <a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\">WhatsApp<\/a><\/p>\r\n <\/form>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-success-box\" id=\"tds-success\">\r\n <div style=\"text-align:center;margin-bottom:28px;\">\r\n <div class=\"tw-success-icon\">\u2705<\/div>\r\n <h3 class=\"tw-success-title\">Details Sent to WhatsApp!<\/h3>\r\n <p class=\"tw-success-sub\">\u2705 Your form details & document list sent to TaxWise via WhatsApp.<\/p>\r\n <p class=\"tw-success-sub\" style=\"margin-top:6px;\">\ud83d\udcb3 Payment page also opened \u2014 complete payment to begin processing.<\/p>\r\n <div class=\"tw-ref-badge\" id=\"tds-ref\"><\/div>\r\n <\/div>\r\n <div class=\"tw-step2-box\">\r\n <div class=\"tw-step2-head\">\r\n <div class=\"tw-step2-head-icon\">\ud83d\udce4<\/div>\r\n <div>\r\n <div class=\"tw-step2-head-title\">Next Step: Attach Your Files on WhatsApp<\/div>\r\n <div class=\"tw-step2-head-sub\">A WhatsApp message was opened with all your details. Now attach the uploaded files in that chat.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div id=\"tds-success-files\" style=\"margin-bottom:18px;display:none;\">\r\n <div style=\"font-size:.75rem;font-weight:800;color:#92400e;margin-bottom:8px;text-transform:uppercase;letter-spacing:.08em;\">\ud83d\udcce Files to Send on WhatsApp<\/div>\r\n <div id=\"tds-files-list\" style=\"display:flex;flex-direction:column;gap:6px;\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-success-checklist\" id=\"tds-success-checklist\"><\/div>\r\n <button onclick=\"twSendTdsDocs()\" class=\"tw-btn tw-btn-green tw-btn-lg\" style=\"width:100%;justify-content:center;border:none;margin-bottom:14px;\">\r\n <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"white\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\r\n Re-Open WhatsApp to Attach Files\r\n <\/button>\r\n <div class=\"tw-payment-box\">\r\n <h4>\ud83d\udcb3 Payment Page Already Opened<\/h4>\r\n <p>Complete your payment on the Razorpay page. If it didn't open, click below.<\/p>\r\n <div class=\"tw-payment-amount\" id=\"tds-pay-amount\">\u20b92,499<\/div>\r\n <a href=\"#\" target=\"_blank\" class=\"tw-btn tw-btn-gold tw-btn-lg\" id=\"tds-pay-btn\">\r\n \ud83d\udcb3 Open Payment Page Again \u2192\r\n <\/a>\r\n <p style=\"color:rgba(255,255,255,.5);font-size:.72rem;margin-top:10px;\">Powered by Razorpay \u2022 100% Secure<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Why TaxWise<\/span>\r\n <h2 class=\"tw-sec-title\">Why Choose TaxWise GST Solutions?<\/h2>\r\n <p class=\"tw-sec-sub\">Fully updated for IT Act 2025. Trusted by businesses across Siliguri, Jaigaon & Bhutan border corridor.<\/p>\r\n <\/div>\r\n <div class=\"tw-why-grid\">\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u2728<\/div><h3>IT Act 2025 Ready<\/h3><p>We are fully updated with new section numbers, form names (138, 140, 144), new payment codes and TRACES filing requirements under IT Act 2025.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u26a1<\/div><h3>Fast Turnaround<\/h3><p>Returns processed within 24\u201348 working hours of receiving complete documents & payment. Acknowledgement sent same day of filing.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u2705<\/div><h3>100% Accurate Filing<\/h3><p>Challan-to-payment matching, PAN verification, correct section code mapping & FVU validation before every submission.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udcc5<\/div><h3>Transition Management<\/h3><p>We correctly determine whether to use old Act forms (24Q\/26Q) or new Act forms (138\/140) based on your period \u2014 no confusion or portal errors.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udd12<\/div><h3>Secure & Confidential<\/h3><p>Your financial data \u2014 TAN, PAN, salary details \u2014 handled with complete confidentiality. No third-party sharing, ever.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udcac<\/div><h3>WhatsApp Support<\/h3><p>PRN acknowledgements, Form 130\/131 certificates & filing updates \u2014 all delivered directly on WhatsApp. Annual plan clients get due-date reminders.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">FAQ<\/span>\r\n <h2 class=\"tw-sec-title\">Frequently Asked Questions<\/h2>\r\n <p class=\"tw-sec-sub\">TDS & TCS return filing questions \u2014 including IT Act 2025 transition FAQs \u2014 answered by our experts.<\/p>\r\n <\/div>\r\n <div class=\"tw-faq\">\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What changed for TDS\/TCS under the Income Tax Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The IT Act 2025 replaces the IT Act, 1961 from April 1, 2026. For TDS\/TCS, the key changes are: (1) New section numbers \u2014 Section 392 (salary TDS), Section 393 (all other TDS), Section 394 (TCS) replace the old 192\u2013196D and 206C series. (2) New form numbers \u2014 Form 138 replaces 24Q, Form 140 replaces 26Q, Form 144 replaces 27Q. (3) New certificate forms \u2014 Form 130 replaces Form 16, Form 131 replaces Form 16A. (4) \"Tax Year\" replaces Previous Year + Assessment Year. Importantly, <strong>tax rates and due dates remain unchanged<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Should I use old 24Q\/26Q or new Form 138\/140 for Q4 FY 2025-26? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">For Q4 FY 2025-26 (January\u2013March 2026), <strong>use the old forms \u2014 24Q and 26Q<\/strong> \u2014 even though you will be filing in May\/June 2026. The governing law for those transactions (payments made up to 31 March 2026) is still the Income Tax Act, 1961. The new forms (138, 140) apply only to payments made from April 1, 2026 onwards under Tax Year 2026-27. Using new form numbers for Q4 FY 2025-26 returns will cause TRACES validation errors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What are the new TDS section numbers under IT Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The old 194-series (194C, 194J, 194I, 194A etc.) is completely retired. Under IT Act 2025, all TDS is consolidated into three sections: <strong>Section 392<\/strong> \u2014 Salary TDS (was Section 192); <strong>Section 393<\/strong> \u2014 All other TDS on residents and non-residents, organised in a table format with numeric payment codes 1001\u20131067; <strong>Section 394<\/strong> \u2014 All TCS provisions (was Section 206C). Using old section codes (like 194C) in challan or return filings for April 2026 transactions will trigger portal validation errors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Who is required to file TDS returns?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Any person or entity that deducts TDS \u2014 including employers, companies, LLPs, partnership firms, HUFs and individuals in certain cases \u2014 is required to file TDS returns quarterly. Having a valid TAN is mandatory. Under IT Act 2025, the obligation continues under Section 392 (salary) and Section 393 (other payments). The threshold limits for deduction remain the same.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What is the penalty for late TDS return filing under IT Act 2025?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The late filing fee of \u20b9200 per day continues under the new Act (equivalent of old Section 234E), charged from the due date until filing \u2014 capped at the total TDS amount. Additionally, a penalty of \u20b910,000 to \u20b91,00,000 may be imposed for failure to file within 1 year of the due date (equivalent of old Section 271H). Importantly, <strong>Sections 206AB and 206CCA<\/strong> (which imposed higher TDS on non-filers of ITR) have been <strong>removed<\/strong> in IT Act 2025, relieving a significant compliance burden on deductors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What is \"Tax Year\" under IT Act 2025 and how does it affect TDS? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Under IT Act 2025, the confusing terms \"Previous Year\" and \"Assessment Year\" are replaced by a single concept: <strong>Tax Year<\/strong>. Tax Year 2026-27 = April 1, 2026 to March 31, 2027. For TDS, this means Form 130 (new Form 16) will show \"Tax Year 2026-27\" instead of \"Assessment Year 2027-28\". All ERP, payroll, and TDS software must reference Tax Year for transactions from April 1, 2026 onwards. FY 2025-26 returns still reference the old Financial Year \/ Assessment Year terminology.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>How do I get Form 130 (new Form 16) \/ Form 131 (new Form 16A) under IT Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Under IT Act 2025, the salary TDS certificate is <strong>Form 130<\/strong> (replacing old Form 16) and the non-salary TDS certificate is <strong>Form 131<\/strong> (replacing old Form 16A). Once the quarterly return (Form 138 or 140) is filed and processed on TRACES, we download these certificates from the TRACES portal and send them to you via WhatsApp or email. They are digitally signed and ready to issue to your employees or deductees.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Can you file correction\/revised TDS returns?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Yes. Correction returns can be filed under both old IT Act 1961 and new IT Act 2025 frameworks on TRACES. If there are errors in PAN, challan details, or TDS amounts, we file the correction. Our Annual Plan includes one correction return free. For single-quarter clients, correction returns are available at an additional charge. Please share the PRN of the original filing when requesting a correction.<\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-cta\">\r\n <h2>File TDS \/ TCS Under IT Act 2025 \u2014 From \u20b92,499\/Quarter<\/h2>\r\n <p>New forms, new sections \u2014 fully managed by us. Avoid \u20b9200\/day penalty. Form 130\/131 certificates included.<\/p>\r\n <div class=\"tw-cta-btns\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-gold tw-btn-lg\">\ud83d\udccb File TDS Return \u2192<\/a>\r\n <a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise!%20I%20need%20TDS%20%2F%20TCS%20Return%20Filing%20under%20IT%20Act%202025.\" target=\"_blank\" class=\"tw-btn tw-btn-green tw-btn-lg\">\ud83d\udcac WhatsApp Us<\/a>\r\n <a href=\"tel:+917363874223\" class=\"tw-btn tw-btn-ghost tw-btn-lg\">\ud83d\udcde Call +91 73638 74223<\/a>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n\r\n\r\n<a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise%20GST%20Solutions!%20I%20need%20TDS%20%2F%20TCS%20Return%20Filing%20under%20IT%20Act%202025.\" target=\"_blank\" class=\"tw-wa-float\" title=\"Chat on WhatsApp\">\r\n <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"white\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\r\n<\/a>\r\n\r\n\r\n\r\n<script>\r\nconst WA_NUM = '917363874223';\r\nconst PAYMENT_LINK_SINGLE = 'https:\/\/rzp.io\/rzp\/KAml8DW';\r\nconst PAYMENT_LINK_ANNUAL = 'https:\/\/rzp.io\/rzp\/nyO1QK5';\r\nlet selectedTdsPlan = 'single';\r\n\r\n\/* \u2500\u2500 Uploaded Files Store \u2500\u2500 *\/\r\nconst twUploadedFiles = {};\r\n\r\n\/* \u2500\u2500 File Upload Handlers \u2500\u2500 *\/\r\nfunction twHandleFile(input, key) {\r\n if (!input.files || !input.files[0]) return;\r\n const file = input.files[0];\r\n twUploadedFiles[key] = { name: file.name, size: file.size, type: file.type };\r\n const item = document.getElementById('uitem-' + key.replace('-doc',''));\r\n const fnEl = document.getElementById('fname-' + key);\r\n if (item) item.classList.add('has-file');\r\n if (fnEl) fnEl.textContent = '\u2705 ' + file.name;\r\n twUpdateUploadProgress();\r\n}\r\n\r\nfunction twRemoveFile(key) {\r\n delete twUploadedFiles[key];\r\n const inputKey = key === 'pan-doc' ? 'pan' : key;\r\n const fileInput = document.getElementById('file-' + inputKey);\r\n if (fileInput) fileInput.value = '';\r\n const itemKey = key === 'pan-doc' ? 'pan' : key;\r\n const item = document.getElementById('uitem-' + itemKey);\r\n const fnEl = document.getElementById('fname-' + key);\r\n if (item) item.classList.remove('has-file');\r\n if (fnEl) fnEl.textContent = '\u2014';\r\n twUpdateUploadProgress();\r\n}\r\n\r\nconst MAND_KEYS = ['tan','pan-doc','txdata','challan','prevack'];\r\nconst OPT_KEYS = ['traces','auth','correction'];\r\n\r\nfunction twUpdateUploadProgress() {\r\n const mUploaded = MAND_KEYS.filter(k => twUploadedFiles[k]).length;\r\n const oUploaded = OPT_KEYS.filter(k => twUploadedFiles[k]).length;\r\n\r\n document.getElementById('mand-count').textContent = mUploaded + ' \/ 5 uploaded';\r\n document.getElementById('mand-summary-txt').textContent = mUploaded + ' \/ 5 mandatory files uploaded';\r\n document.getElementById('mand-progress-bar').style.width = (mUploaded \/ 5 * 100) + '%';\r\n\r\n document.getElementById('opt-count').textContent = oUploaded + ' \/ 3 uploaded';\r\n document.getElementById('opt-summary-txt').textContent = oUploaded + ' \/ 3 optional files uploaded';\r\n document.getElementById('opt-progress-bar').style.width = (oUploaded \/ 3 * 100) + '%';\r\n}\r\n\r\n\/* \u2500\u2500 Plan \u2500\u2500 *\/\r\nfunction chooseTdsPlan(plan) {\r\n selectedTdsPlan = plan;\r\n document.getElementById('plan-single').classList.toggle('selected', plan === 'single');\r\n document.getElementById('plan-annual').classList.toggle('selected', plan === 'annual');\r\n}\r\nfunction selectTdsPlan(plan) { selectedTdsPlan = plan; setTimeout(function() { chooseTdsPlan(plan); }, 300); }\r\n\r\n\/* \u2500\u2500 Form Hint \u2500\u2500 *\/\r\nfunction updateFormHint() {\r\n const val = document.getElementById('tds-form-type').value;\r\n const box = document.getElementById('form-hint-box');\r\n if (!val) { box.style.display='none'; return; }\r\n box.style.display = 'block';\r\n if (val.includes('138') || val.includes('140') || val.includes('144') || val.includes('Sec 394')) {\r\n box.innerHTML = '\u2728 <strong>IT Act 2025 Form Selected<\/strong> \u2014 Applicable for Tax Year 2026-27 (payments from April 1, 2026 onwards). New section codes (392\/393\/394) and new payment codes (1001\u20131067) will be used.';\r\n box.style.color = 'var(--purple)';\r\n box.style.background = 'rgba(124,58,237,.06)';\r\n box.style.borderColor = 'rgba(124,58,237,.2)';\r\n } else {\r\n box.innerHTML = '\ud83d\udccb <strong>Old IT Act 1961 Form Selected<\/strong> \u2014 Applicable for FY 2025-26 and earlier. Use this for Q4 FY 2025-26 (Jan\u2013Mar 2026) returns due on 31 May 2026.';\r\n box.style.color = 'var(--navy)';\r\n box.style.background = 'rgba(26,58,110,.04)';\r\n box.style.borderColor = 'rgba(26,58,110,.15)';\r\n }\r\n}\r\n\r\n\/* \u2500\u2500 Checklist \u2500\u2500 *\/\r\nfunction twToggleCheck(item, cbId) {\r\n item.classList.toggle('checked');\r\n document.getElementById(cbId).checked = item.classList.contains('checked');\r\n updateProgress();\r\n}\r\nfunction updateProgress() {\r\n const total = document.querySelectorAll('.tw-checklist-item').length;\r\n const checked = document.querySelectorAll('.tw-checklist-item.checked').length;\r\n const pct = total ? Math.round((checked \/ total) * 100) : 0;\r\n document.getElementById('tds-progress-bar').style.width = pct + '%';\r\n document.getElementById('tds-progress-text').textContent = checked + ' \/ ' + total + ' confirmed';\r\n}\r\n\r\n\/* \u2500\u2500 Ref Generator \u2500\u2500 *\/\r\nfunction twGenRef(prefix) {\r\n const now = new Date();\r\n const y = now.getFullYear().toString().slice(-2);\r\n const m = String(now.getMonth()+1).padStart(2,'0');\r\n const d = String(now.getDate()).padStart(2,'0');\r\n return prefix + y + m + d + '-' + Math.floor(1000 + Math.random() * 9000);\r\n}\r\n\r\n\/* \u2500\u2500 Build WhatsApp Message with Uploaded Files \u2500\u2500 *\/\r\nfunction twBuildWAMessage(ref, name, tan, pan, phone, email, planLabel, checkedDocs, uncheckedDocs) {\r\n let msg = '\ud83d\udcca *TDS\/TCS \u2014 DOCUMENT SUBMISSION*\\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\\n';\r\n msg += '\ud83d\udccb Ref: ' + ref + '\\n\ud83d\udcc5 Date: ' + new Date().toLocaleDateString('en-IN') + '\\n\\n';\r\n msg += '\ud83c\udfe2 *Deductor Details*\\n';\r\n msg += '\u2022 Deductor Name: ' + name + '\\n';\r\n msg += '\u2022 TAN Number: ' + tan + '\\n';\r\n msg += '\u2022 PAN Number: ' + pan + '\\n';\r\n msg += '\u2022 Mobile Number: ' + phone + '\\n';\r\n msg += '\u2022 Email Address: ' + email + '\\n\\n';\r\n msg += '\ud83d\udcb3 *Selected Plan*\\n\u2022 ' + planLabel + '\\n\\n';\r\n\r\n \/\/ Uploaded Files\r\n const allUploaded = Object.entries(twUploadedFiles);\r\n if (allUploaded.length > 0) {\r\n msg += '\ud83d\udcce *Uploaded Documents (' + allUploaded.length + ' files)*\\n';\r\n const docLabels = {\r\n 'tan': 'TAN Allotment Letter',\r\n 'pan-doc': 'PAN Card of Deductor',\r\n 'txdata': 'TDS\/TCS Transaction Data',\r\n 'challan': 'Challan Copy (CIN Details)',\r\n 'prevack': 'Previous Quarter Acknowledgement',\r\n 'traces': 'TRACES Login Details',\r\n 'auth': 'Authorization Letter',\r\n 'correction': 'Correction Return Details'\r\n };\r\n allUploaded.forEach(function(entry, idx) {\r\n const label = docLabels[entry[0]] || entry[0];\r\n msg += (idx + 1) + '. ' + label + ': ' + entry[1].name + '\\n';\r\n });\r\n msg += '\\n\u26a0\ufe0f *Please attach the above files to this WhatsApp chat.*\\n\\n';\r\n } else {\r\n msg += '\ud83d\udcc2 *No files uploaded yet \u2014 team will collect documents on WhatsApp*\\n\\n';\r\n }\r\n\r\n if (checkedDocs.length) msg += '\u2705 *Docs Confirmed Ready (' + checkedDocs.length + ')*\\n' + checkedDocs.join('\\n') + '\\n\\n';\r\n if (uncheckedDocs.length) msg += '\ud83d\udcc2 *Docs to Collect (' + uncheckedDocs.length + ')*\\n' + uncheckedDocs.join('\\n') + '\\n\\n';\r\n msg += '\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\\nVia TaxWise GST Solutions';\r\n return msg;\r\n}\r\n\r\n\/* \u2500\u2500 Form Submit \u2500\u2500 *\/\r\ndocument.getElementById('tw-tds-app-form').addEventListener('submit', function(e) {\r\n e.preventDefault();\r\n const errBox = document.getElementById('tds-err');\r\n errBox.style.display = 'none';\r\n const name = document.getElementById('tds-name').value.trim();\r\n const tan = document.getElementById('tds-tan').value.trim();\r\n const pan = document.getElementById('tds-pan').value.trim();\r\n const phone = document.getElementById('tds-phone').value.trim();\r\n const email = document.getElementById('tds-email').value.trim();\r\n const errors = [];\r\n if (!name) errors.push('Deductor name is required');\r\n if (tan.length !== 10) errors.push('Enter valid 10-character TAN number');\r\n if (pan.length !== 10) errors.push('Enter valid 10-character PAN number');\r\n if (phone.length !== 10) errors.push('Enter valid 10-digit mobile number');\r\n if (!email.includes('@')) errors.push('Enter valid email address');\r\n if (!document.getElementById('tds-consent').checked) errors.push('Please accept the consent');\r\n if (errors.length) {\r\n errBox.innerHTML = '\u274c ' + errors.join('<br>\u274c ');\r\n errBox.style.display = 'block';\r\n errBox.scrollIntoView({behavior:'smooth', block:'center'});\r\n return;\r\n }\r\n\r\n document.getElementById('tds-sub-text').style.display = 'none';\r\n document.getElementById('tds-sub-load').style.display = 'inline';\r\n document.getElementById('tds-submit').disabled = true;\r\n\r\n const ref = twGenRef('TW-TDS-');\r\n const planLabel = selectedTdsPlan === 'annual' ? 'Annual Plan (4 Quarters) \u2014 \u20b97,999' : 'Single Quarter Filing \u2014 \u20b92,499';\r\n const planAmount = selectedTdsPlan === 'annual' ? '\u20b97,999' : '\u20b92,499';\r\n const payLink = selectedTdsPlan === 'annual' ? PAYMENT_LINK_ANNUAL : PAYMENT_LINK_SINGLE;\r\n\r\n const checkedDocs = [], uncheckedDocs = [];\r\n document.querySelectorAll('#tds-checklist-items input[type=checkbox]').forEach(function(cb) {\r\n (cb.checked ? checkedDocs : uncheckedDocs).push((cb.checked ? '\u2705' : '\u23f3') + ' ' + cb.value);\r\n });\r\n\r\n const msg = twBuildWAMessage(ref, name, tan, pan, phone, email, planLabel, checkedDocs, uncheckedDocs);\r\n const waUrl = 'https:\/\/wa.me\/' + WA_NUM + '?text=' + encodeURIComponent(msg);\r\n\r\n setTimeout(function() {\r\n window.open(payLink, '_blank');\r\n window.open(waUrl, '_blank');\r\n document.getElementById('tds-form-body').style.display = 'none';\r\n document.getElementById('tds-success').style.display = 'block';\r\n document.getElementById('tds-ref').textContent = '\ud83d\udd16 ' + ref;\r\n document.getElementById('tds-pay-amount').textContent = planAmount;\r\n document.getElementById('tds-pay-btn').href = payLink;\r\n\r\n \/\/ Checklist summary\r\n const cl = document.getElementById('tds-success-checklist');\r\n cl.innerHTML = '';\r\n document.querySelectorAll('#tds-checklist-items input[type=checkbox]').forEach(function(cb) {\r\n const item = document.createElement('div');\r\n item.className = 'tw-success-check-item';\r\n item.innerHTML = '<span>' + (cb.checked ? '\u2705' : '\ud83d\udce4') + '<\/span> ' + cb.value + (cb.checked ? 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' + entry[1].name + '\\n'; });\r\n msg += '\\n(Attaching files to this chat now)';\r\n } else {\r\n msg += '\\n\\nPlease let me know which documents to send first.';\r\n }\r\n window.open('https:\/\/wa.me\/' + WA_NUM + '?text=' + encodeURIComponent(msg), '_blank');\r\n}\r\n\r\n\/* \u2500\u2500 FAQ \u2500\u2500 *\/\r\nfunction twToggleFaq(btn) {\r\n const isOpen = btn.classList.contains('open');\r\n document.querySelectorAll('.tw-faq-q').forEach(function(q) { q.classList.remove('open'); q.nextElementSibling.classList.remove('open'); });\r\n if (!isOpen) { btn.classList.add('open'); btn.nextElementSibling.classList.add('open'); }\r\n}\r\n\r\n\/* \u2500\u2500 Scroll Animation \u2500\u2500 *\/\r\nconst twObserver = new IntersectionObserver(function(entries) {\r\n entries.forEach(function(e) {\r\n if (e.isIntersecting) { e.target.style.opacity='1'; e.target.style.transform='translateY(0)'; }\r\n });\r\n}, { threshold: 0.1 });\r\n\r\ndocument.addEventListener('DOMContentLoaded', function() {\r\n document.querySelectorAll('.tw-why-card,.tw-use-item,.tw-price-card,.tw-step,.tw-faq-item,.tw-due-card,.tw-act-card').forEach(function(el) {\r\n el.style.opacity = '0'; el.style.transform = 'translateY(24px)';\r\n el.style.transition = 'opacity .5s ease, transform .5s ease';\r\n twObserver.observe(el);\r\n });\r\n document.querySelectorAll('.tw-stat .n').forEach(function(el) {\r\n const text = el.textContent;\r\n const num = parseInt(text.replace(\/[\u20b9,+%]\/g,''));\r\n const prefix = text.startsWith('\u20b9') ? 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{"id":215,"date":"2026-06-08T01:22:21","date_gmt":"2026-06-08T01:22:21","guid":{"rendered":"https:\/\/taxwisegstsolutions.com\/?page_id=215"},"modified":"2026-06-08T01:54:19","modified_gmt":"2026-06-08T01:54:19","slug":"tds-tcs","status":"publish","type":"page","link":"https:\/\/taxwisegstsolutions.com\/index.php\/tds-tcs\/","title":{"rendered":"TDS & TCS"},"content":{"rendered":"\r\n\r\n\r\n\r\n\r\nTDS & TCS Return Filing \u2014 IT Act 2025 | TaxWise GST Solutions<\/title>\r\n<meta name=\"description\" content=\"File TDS\/TCS returns under Income Tax Act 2025. New Forms 138, 140, 144 replace 24Q, 26Q, 27Q. Expert filing from \u20b92,499\/quarter. 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font-size:.9rem; line-height:1.65; max-width:640px; }\r\n\r\n.tw-act-cards { display:grid; grid-template-columns:repeat(3,1fr); gap:20px; margin-bottom:36px; }\r\n.tw-act-card { background:#fff; border:1.5px solid var(--border); border-radius:16px; padding:24px 20px; transition:all .25s; position:relative; overflow:hidden; }\r\n.tw-act-card:hover { box-shadow:0 12px 36px rgba(26,58,110,.12); transform:translateY(-4px); }\r\n.tw-act-card::before { content:''; position:absolute; top:0; left:0; right:0; height:3px; }\r\n.tw-act-card.purple::before { background:linear-gradient(to right,var(--purple),#a855f7); }\r\n.tw-act-card.green::before { background:linear-gradient(to right,var(--green),#4ade80); }\r\n.tw-act-card.gold::before { background:linear-gradient(to right,var(--gold),#fb923c); }\r\n.tw-act-card.blue::before { background:linear-gradient(to right,var(--blue),#38bdf8); }\r\n.tw-act-card.red::before { background:linear-gradient(to right,var(--red),#f97316); }\r\n.tw-act-card.navy::before { background:linear-gradient(to right,var(--navy),var(--blue)); 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}\r\n.tw-compare-table th { color:#fff; font-size:.8rem; font-weight:800; padding:14px 18px; text-align:left; }\r\n.tw-compare-table td { padding:13px 18px; font-size:.83rem; color:var(--txt); border-bottom:1px solid var(--border); background:#fff; vertical-align:middle; }\r\n.tw-compare-table tr:last-child td { border-bottom:none; }\r\n.tw-compare-table tr:hover td { background:#f8f0ff; }\r\n.tw-compare-table .old { color:#777; text-decoration:line-through; font-size:.78rem; }\r\n.tw-compare-table .new { color:var(--navy); font-weight:800; }\r\n.tw-compare-table .arrow { color:var(--gold); font-weight:900; font-size:.85rem; }\r\n.tw-compare-table .tag-new { background:rgba(124,58,237,.1); color:var(--purple); font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n.tw-compare-table .tag-same { background:rgba(39,174,96,.1); color:var(--green); font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 SECTION BADGE \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-act-ref { display:inline-flex; align-items:center; gap:5px; background:rgba(124,58,237,.08); color:var(--purple); font-size:.65rem; font-weight:800; padding:2px 9px; border-radius:8px; border:1px solid rgba(124,58,237,.2); vertical-align:middle; margin-left:7px; white-space:nowrap; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 PROCESS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-process { background:#fff; border-radius:18px; padding:44px 40px; border:1.5px solid var(--border); }\r\n.tw-steps { display:grid; grid-template-columns:repeat(4,1fr); gap:20px; position:relative; }\r\n.tw-steps::before { content:''; position:absolute; top:30px; left:12%; width:76%; height:2px; background:linear-gradient(to right,var(--navy),var(--gold)); z-index:0; }\r\n.tw-step { text-align:center; position:relative; z-index:1; }\r\n.tw-step-num { width:60px; height:60px; background:var(--navy); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:1.1rem; font-weight:900; color:#fff; margin:0 auto 18px; border:4px solid #fff; box-shadow:0 6px 20px rgba(26,58,110,.25); transition:transform .2s; }\r\n.tw-step:hover .tw-step-num { transform:scale(1.1); }\r\n.tw-step h4 { font-size:.9rem; font-weight:800; margin-bottom:7px; }\r\n.tw-step p { font-size:.78rem; color:var(--light); line-height:1.55; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 WHY CARDS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-why-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:24px; }\r\n.tw-why-card { background:#fff; border:1.5px solid var(--border); border-radius:14px; padding:28px 24px; text-align:center; transition:all .22s; }\r\n.tw-why-card:hover { box-shadow:0 10px 30px rgba(26,58,110,.1); transform:translateY(-4px); border-color:rgba(26,58,110,.2); }\r\n.tw-why-icon { font-size:2rem; margin-bottom:14px; }\r\n.tw-why-card h3 { font-size:.96rem; font-weight:800; margin-bottom:8px; }\r\n.tw-why-card p { font-size:.82rem; color:var(--light); line-height:1.6; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DUE DATE CARDS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-due-grid { display:grid; grid-template-columns:repeat(4,1fr); gap:16px; margin-bottom:32px; }\r\n.tw-due-card { background:#fff; border:1.5px solid var(--border); border-radius:16px; overflow:hidden; transition:all .25s; }\r\n.tw-due-card:hover { transform:translateY(-5px); box-shadow:0 16px 40px rgba(26,58,110,.12); }\r\n.tw-due-card-head { background:var(--navy); padding:16px 18px; text-align:center; }\r\n.tw-due-card-head .quarter-label { font-size:.65rem; font-weight:800; letter-spacing:.14em; text-transform:uppercase; color:rgba(255,255,255,.6); margin-bottom:4px; }\r\n.tw-due-card-head .quarter-num { font-size:2.2rem; font-weight:900; color:var(--gold); line-height:1; }\r\n.tw-due-card-head .quarter-period { font-size:.72rem; color:rgba(255,255,255,.7); margin-top:5px; }\r\n.tw-due-card-body { padding:16px 18px; }\r\n.tw-due-row { margin-bottom:12px; }\r\n.tw-due-row:last-of-type { margin-bottom:0; }\r\n.tw-due-row-label { font-size:.63rem; font-weight:800; letter-spacing:.1em; text-transform:uppercase; color:var(--light); margin-bottom:3px; }\r\n.tw-due-row-date { font-size:.9rem; font-weight:800; color:var(--navy); }\r\n.tw-due-row-type { font-size:.7rem; color:var(--light); }\r\n.tw-due-form-note { font-size:.65rem; color:var(--purple); font-weight:700; margin-top:2px; }\r\n.tw-due-divider { height:1px; background:var(--border); margin:12px 0; }\r\n.tw-penalty-strip { background:#fef2f2; border-top:1px solid #fca5a5; padding:10px 18px; text-align:center; font-size:.72rem; font-weight:700; color:#dc2626; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 FORMS \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-form-wrap { max-width:840px; margin:0 auto; background:#fff; border-radius:20px; box-shadow:0 20px 60px rgba(26,58,110,.13); overflow:hidden; }\r\n.tw-form-header { background:linear-gradient(135deg,var(--navy),var(--blue)); padding:34px 44px; }\r\n.tw-form-header-badge { display:inline-flex; align-items:center; gap:6px; background:rgba(255,255,255,.12); color:#fff; font-size:.7rem; font-weight:700; padding:5px 12px; border-radius:20px; margin-bottom:12px; border:1px solid rgba(255,255,255,.2); }\r\n.tw-form-header h3 { color:#fff; font-size:1.35rem; font-weight:900; margin-bottom:7px; }\r\n.tw-form-header p { color:rgba(255,255,255,.72); font-size:.87rem; }\r\n.tw-form-body { padding:44px; }\r\n.tw-field-section { font-size:.66rem; font-weight:800; letter-spacing:.16em; text-transform:uppercase; color:var(--navy); margin-bottom:18px; padding-bottom:9px; border-bottom:2px solid var(--border); }\r\n.tw-grid-2 { display:grid; grid-template-columns:1fr 1fr; gap:18px; margin-bottom:18px; }\r\n.tw-grid-3 { display:grid; grid-template-columns:1fr 1fr 1fr; gap:18px; margin-bottom:18px; }\r\n.tw-field { margin-bottom:4px; }\r\n.tw-label { font-size:.8rem; font-weight:700; color:#1a1a2e; display:block; margin-bottom:7px; }\r\n.tw-label span { color:var(--red); }\r\n.tw-input, .tw-select { width:100%; padding:11px 14px; border:1.5px solid var(--border); border-radius:9px; font-size:.87rem; outline:none; font-family:inherit; transition:border-color .2s, box-shadow .2s; background:#fff; color:#1a1a2e; }\r\n.tw-input:focus, .tw-select:focus { border-color:var(--navy); box-shadow:0 0 0 3px rgba(26,58,110,.1); }\r\n.tw-input::placeholder { color:#bbb; }\r\n.tw-hint { font-size:.71rem; color:#999; margin-top:4px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DOCUMENT CHECKLIST \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-doc-checklist-wrap { border:1.5px solid var(--border); border-radius:14px; overflow:hidden; margin-bottom:26px; }\r\n.tw-doc-checklist-head { background:linear-gradient(135deg,rgba(26,58,110,.06),rgba(37,99,184,.06)); padding:14px 20px; display:flex; align-items:center; gap:10px; border-bottom:1.5px solid var(--border); }\r\n.tw-doc-checklist-head-icon { font-size:1.2rem; }\r\n.tw-doc-checklist-head-title { font-size:.82rem; font-weight:800; color:var(--navy); }\r\n.tw-doc-checklist-head-sub { font-size:.71rem; color:var(--light); }\r\n.tw-checklist-items { padding:6px 0; }\r\n.tw-checklist-item { display:flex; align-items:flex-start; gap:14px; padding:14px 20px; border-bottom:1px solid var(--border); cursor:pointer; transition:background .15s; user-select:none; }\r\n.tw-checklist-item:last-child { border-bottom:none; }\r\n.tw-checklist-item:hover { background:rgba(26,58,110,.02); }\r\n.tw-checklist-item.checked { background:rgba(39,174,96,.04); }\r\n.tw-checklist-cb { width:20px; height:20px; border:2px solid var(--border); border-radius:6px; flex-shrink:0; margin-top:1px; display:flex; align-items:center; justify-content:center; transition:all .18s; background:#fff; font-size:.7rem; color:#fff; }\r\n.tw-checklist-item.checked .tw-checklist-cb { background:var(--green); border-color:var(--green); }\r\n.tw-checklist-item.checked .tw-checklist-cb::after { content:'\u2713'; font-weight:900; }\r\n.tw-checklist-item-content { flex:1; }\r\n.tw-checklist-item-title { font-size:.85rem; font-weight:700; color:#1a1a2e; margin-bottom:2px; display:flex; align-items:center; gap:7px; flex-wrap:wrap; }\r\n.tw-checklist-item.checked .tw-checklist-item-title { color:var(--green); }\r\n.tw-checklist-item-desc { font-size:.74rem; color:var(--light); line-height:1.5; }\r\n.tw-checklist-tag { font-size:.6rem; font-weight:800; padding:2px 8px; border-radius:8px; }\r\n.tw-checklist-tag.req { background:rgba(231,76,60,.1); color:var(--red); }\r\n.tw-checklist-tag.opt { background:rgba(39,174,96,.1); color:var(--green); }\r\n.tw-checklist-progress { padding:14px 20px; background:rgba(26,58,110,.03); border-top:1.5px solid var(--border); display:flex; align-items:center; gap:12px; }\r\n.tw-progress-bar-wrap { flex:1; background:var(--border); border-radius:99px; height:7px; overflow:hidden; }\r\n.tw-progress-bar { height:100%; background:linear-gradient(to right,var(--navy),var(--green)); border-radius:99px; transition:width .3s ease; }\r\n.tw-progress-text { font-size:.75rem; font-weight:700; color:var(--navy); white-space:nowrap; }\r\n\r\n\/* \u2500\u2500 Plan Selector \u2500\u2500 *\/\r\n.tw-plan-selector { display:grid; grid-template-columns:1fr 1fr; gap:14px; margin-bottom:26px; }\r\n.tw-plan-option { border:2px solid var(--border); border-radius:14px; padding:22px 18px; cursor:pointer; transition:all .22s; position:relative; text-align:center; background:#fff; }\r\n.tw-plan-option:hover { border-color:rgba(26,58,110,.3); background:rgba(26,58,110,.02); }\r\n.tw-plan-option.selected { border-color:var(--navy); background:rgba(26,58,110,.04); box-shadow:0 4px 16px rgba(26,58,110,.12); }\r\n.tw-plan-option input { display:none; }\r\n.tw-plan-option .plan-check { position:absolute; top:10px; right:12px; width:22px; height:22px; border-radius:50%; border:2px solid var(--border); display:flex; align-items:center; justify-content:center; font-size:.65rem; color:#fff; transition:all .2s; }\r\n.tw-plan-option.selected .plan-check { background:var(--navy); border-color:var(--navy); }\r\n.tw-plan-option .plan-icon { font-size:1.8rem; margin-bottom:8px; }\r\n.tw-plan-option .plan-name { font-size:.88rem; font-weight:800; color:#1a1a2e; margin-bottom:4px; }\r\n.tw-plan-option .plan-price { font-size:1.5rem; font-weight:900; color:var(--navy); }\r\n.tw-plan-option .plan-desc { font-size:.72rem; color:var(--light); margin-top:4px; line-height:1.4; }\r\n.tw-plan-option .plan-tag { display:inline-block; background:var(--gold); color:#fff; font-size:.6rem; font-weight:800; padding:2px 8px; border-radius:8px; margin-bottom:8px; }\r\n\r\n.tw-consent-row { display:flex; align-items:flex-start; gap:10px; margin-bottom:24px; }\r\n.tw-consent-row input[type=checkbox] { width:17px; height:17px; flex-shrink:0; margin-top:2px; accent-color:var(--navy); cursor:pointer; }\r\n.tw-consent-row label { font-size:.8rem; color:#555; cursor:pointer; line-height:1.55; }\r\n.tw-consent-row label a { color:var(--navy); text-decoration:none; }\r\n.tw-err-box { display:none; background:#fef2f2; border:1px solid #fca5a5; border-radius:9px; padding:12px 16px; font-size:.84rem; color:#dc2626; margin-bottom:18px; }\r\n.tw-submit-btn { width:100%; padding:16px; background:var(--navy); color:#fff; border:none; border-radius:9px; font-size:.97rem; font-weight:800; cursor:pointer; transition:all .22s; display:flex; align-items:center; justify-content:center; gap:9px; font-family:inherit; }\r\n.tw-submit-btn:hover { background:var(--navy2); transform:translateY(-2px); box-shadow:0 8px 24px rgba(26,58,110,.35); }\r\n.tw-form-footer { text-align:center; font-size:.72rem; color:#999; margin-top:14px; line-height:1.6; }\r\n.tw-form-footer a { color:var(--navy); text-decoration:none; font-weight:600; }\r\n\r\n\/* \u2500\u2500 Success \u2500\u2500 *\/\r\n.tw-success-box { display:none; padding:40px 44px; }\r\n.tw-success-icon { width:76px; height:76px; background:rgba(39,174,96,.1); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:2.2rem; margin:0 auto 18px; }\r\n.tw-success-title { color:var(--green); font-size:1.4rem; font-weight:900; margin-bottom:7px; text-align:center; }\r\n.tw-success-sub { color:#555; font-size:.88rem; text-align:center; margin-bottom:8px; }\r\n.tw-ref-badge { background:var(--bg); border-radius:9px; padding:10px 22px; font-weight:800; color:var(--navy); font-size:.95rem; margin:8px auto 28px; display:block; text-align:center; }\r\n.tw-step2-box { background:linear-gradient(135deg,#fff7ed,#fffbeb); border:2px solid #fed7aa; border-radius:16px; padding:30px; }\r\n.tw-step2-head { display:flex; align-items:center; gap:12px; margin-bottom:18px; }\r\n.tw-step2-head-icon { width:42px; height:42px; background:var(--gold); border-radius:11px; display:flex; align-items:center; justify-content:center; font-size:1.2rem; flex-shrink:0; }\r\n.tw-step2-head-title { font-weight:800; color:#92400e; font-size:1rem; }\r\n.tw-step2-head-sub { font-size:.77rem; color:#b45309; }\r\n.tw-success-checklist { display:flex; flex-direction:column; gap:9px; margin-bottom:22px; }\r\n.tw-success-check-item { display:flex; align-items:center; gap:10px; background:rgba(255,255,255,.7); border-radius:9px; padding:10px 14px; font-size:.82rem; font-weight:600; color:#92400e; }\r\n.tw-payment-box { background:linear-gradient(135deg,var(--navy),var(--blue)); border-radius:16px; padding:28px; margin-top:22px; text-align:center; }\r\n.tw-payment-box h4 { color:#fff; font-size:1rem; font-weight:800; margin-bottom:6px; }\r\n.tw-payment-box p { color:rgba(255,255,255,.7); font-size:.8rem; margin-bottom:16px; }\r\n.tw-payment-amount { font-size:2rem; font-weight:900; color:var(--gold); margin-bottom:12px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 FAQ \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-faq { max-width:800px; margin:0 auto; }\r\n.tw-faq-item { border:1px solid var(--border); border-radius:11px; margin-bottom:9px; overflow:hidden; }\r\n.tw-faq-q { width:100%; background:#fff; border:none; padding:17px 24px; text-align:left; font-size:.88rem; font-weight:700; color:#1a1a2e; cursor:pointer; display:flex; justify-content:space-between; align-items:center; transition:background .2s; font-family:inherit; }\r\n.tw-faq-q:hover { background:var(--bg); }\r\n.tw-faq-q.open { background:rgba(26,58,110,.04); color:var(--navy); }\r\n.tw-arrow { width:24px; height:24px; border-radius:50%; background:var(--border); display:flex; align-items:center; justify-content:center; font-size:.6rem; flex-shrink:0; transition:transform .3s, background .3s; }\r\n.tw-faq-q.open .tw-arrow { transform:rotate(180deg); background:var(--navy); color:#fff; }\r\n.tw-faq-a { display:none; padding:0 24px 18px; font-size:.85rem; color:var(--txt); line-height:1.75; }\r\n.tw-faq-a.open { display:block; }\r\n.tw-faq-act-badge { display:inline-flex; align-items:center; background:rgba(124,58,237,.08); color:var(--purple); font-size:.63rem; font-weight:800; padding:2px 9px; border-radius:8px; border:1px solid rgba(124,58,237,.18); margin-left:8px; vertical-align:middle; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 CTA \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-cta { background:linear-gradient(135deg,var(--navy),var(--blue)); border-radius:20px; padding:64px 44px; text-align:center; position:relative; overflow:hidden; }\r\n.tw-cta::before { content:''; position:absolute; top:-100px; right:-100px; width:400px; height:400px; background:radial-gradient(circle,rgba(245,166,35,.15) 0%,transparent 70%); }\r\n.tw-cta h2 { color:#fff; font-size:clamp(1.5rem,3vw,2.1rem); font-weight:900; margin-bottom:12px; position:relative; }\r\n.tw-cta p { color:rgba(255,255,255,.76); margin-bottom:32px; max-width:460px; margin-left:auto; margin-right:auto; font-size:.95rem; line-height:1.7; position:relative; }\r\n.tw-cta-btns { display:flex; gap:14px; justify-content:center; flex-wrap:wrap; position:relative; }\r\n\r\n\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 DOCUMENT UPLOAD SECTION \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-upload-section-wrap { margin-bottom:26px; }\r\n.tw-upload-block { border:1.5px solid var(--border); border-radius:14px; overflow:hidden; margin-bottom:16px; }\r\n.tw-upload-block-head { display:flex; align-items:center; gap:10px; padding:13px 20px; border-bottom:1.5px solid var(--border); }\r\n.tw-upload-block-head.mandatory { background:linear-gradient(135deg,rgba(231,76,60,.06),rgba(231,76,60,.03)); }\r\n.tw-upload-block-head.optional { background:linear-gradient(135deg,rgba(39,174,96,.06),rgba(39,174,96,.03)); }\r\n.tw-upload-block-head-icon { font-size:1.15rem; }\r\n.tw-upload-block-head-title { font-size:.83rem; font-weight:800; }\r\n.tw-upload-block-head.mandatory .tw-upload-block-head-title { color:var(--red); }\r\n.tw-upload-block-head.optional .tw-upload-block-head-title { color:var(--green); }\r\n.tw-upload-block-head-sub { font-size:.7rem; color:var(--light); margin-left:auto; }\r\n\r\n.tw-upload-items { display:flex; flex-direction:column; gap:0; }\r\n.tw-upload-item { display:flex; align-items:center; gap:12px; padding:12px 20px; border-bottom:1px solid var(--border); background:#fff; transition:background .15s; }\r\n.tw-upload-item:last-child { border-bottom:none; }\r\n.tw-upload-item:hover { background:rgba(26,58,110,.02); }\r\n.tw-upload-item-icon { font-size:1.1rem; flex-shrink:0; }\r\n.tw-upload-item-label { flex:1; }\r\n.tw-upload-item-label .doc-name { font-size:.83rem; font-weight:700; color:#1a1a2e; display:block; margin-bottom:2px; }\r\n.tw-upload-item-label .doc-hint { font-size:.7rem; color:var(--light); }\r\n.tw-upload-item-btn { position:relative; overflow:hidden; flex-shrink:0; }\r\n.tw-upload-item-btn input[type=file] { position:absolute; inset:0; opacity:0; cursor:pointer; font-size:99px; }\r\n.tw-upload-pick-btn { display:inline-flex; align-items:center; gap:5px; padding:7px 14px; background:rgba(26,58,110,.07); border:1.5px dashed rgba(26,58,110,.25); border-radius:8px; font-size:.75rem; font-weight:700; color:var(--navy); cursor:pointer; transition:all .2s; white-space:nowrap; }\r\n.tw-upload-pick-btn:hover { background:rgba(26,58,110,.12); border-style:solid; }\r\n.tw-upload-item.has-file .tw-upload-pick-btn { background:rgba(39,174,96,.08); border-color:rgba(39,174,96,.4); border-style:solid; color:var(--green); }\r\n.tw-upload-item-file-name { font-size:.68rem; color:var(--green); font-weight:600; margin-top:3px; display:none; max-width:130px; overflow:hidden; text-overflow:ellipsis; white-space:nowrap; }\r\n.tw-upload-item.has-file .tw-upload-item-file-name { display:block; }\r\n.tw-upload-item-remove { display:none; background:none; border:none; font-size:.9rem; cursor:pointer; color:#ccc; padding:4px; border-radius:4px; transition:color .15s; }\r\n.tw-upload-item.has-file .tw-upload-item-remove { display:inline-flex; }\r\n.tw-upload-item-remove:hover { color:var(--red); }\r\n\r\n.tw-upload-summary { background:rgba(26,58,110,.03); border-top:1.5px solid var(--border); padding:10px 20px; display:flex; align-items:center; gap:8px; }\r\n.tw-upload-summary-count { font-size:.75rem; font-weight:700; color:var(--navy); }\r\n.tw-upload-summary-bar-wrap { flex:1; background:var(--border); border-radius:99px; height:5px; overflow:hidden; }\r\n.tw-upload-summary-bar { height:100%; background:linear-gradient(to right,var(--navy),var(--green)); border-radius:99px; transition:width .3s ease; }\r\n\r\n.tw-wa-note { background:linear-gradient(135deg,rgba(37,211,102,.07),rgba(37,211,102,.04)); border:1.5px solid rgba(37,211,102,.25); border-radius:11px; padding:13px 18px; margin-bottom:22px; display:flex; align-items:flex-start; gap:10px; }\r\n.tw-wa-note-icon { font-size:1.2rem; flex-shrink:0; }\r\n.tw-wa-note p { font-size:.78rem; color:#166534; line-height:1.6; margin:0; }\r\n.tw-wa-note strong { color:#14532d; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 WHATSAPP FLOAT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-wa-float { position:fixed; bottom:28px; right:28px; width:58px; height:58px; background:#25D366; border-radius:50%; display:flex; align-items:center; justify-content:center; box-shadow:0 6px 24px rgba(37,211,102,.45); cursor:pointer; z-index:999; text-decoration:none; animation:waPulse 2.5s ease-in-out infinite; transition:transform .2s; }\r\n.tw-wa-float:hover { transform:scale(1.1); }\r\n@keyframes waPulse { 0%,100%{box-shadow:0 6px 24px rgba(37,211,102,.45)} 50%{box-shadow:0 6px 36px rgba(37,211,102,.7)} }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 ALERT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-alert-wrap { max-width:1140px; margin:36px auto; padding:0 24px; }\r\n.tw-alert { background:linear-gradient(135deg,#fff7ed,#fffbeb); border:1.5px solid #fed7aa; border-radius:12px; padding:18px 24px; display:flex; align-items:center; justify-content:space-between; flex-wrap:wrap; gap:14px; }\r\n.tw-alert-left { display:flex; align-items:center; gap:14px; }\r\n.tw-alert-icon { width:44px; height:44px; background:#fed7aa; border-radius:10px; display:flex; align-items:center; justify-content:center; font-size:1.3rem; flex-shrink:0; }\r\n.tw-alert-title { font-weight:700; color:#92400e; font-size:.88rem; margin-bottom:2px; }\r\n.tw-alert-sub { font-size:.77rem; color:#b45309; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 CHALLAN PAYMENT \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n.tw-challan-grid { display:grid; grid-template-columns:1fr 1fr; gap:36px; align-items:start; }\r\n.tw-challan-info h3 { font-size:1.05rem; font-weight:900; margin-bottom:10px; }\r\n.tw-challan-info p { font-size:.86rem; color:var(--txt); line-height:1.75; margin-bottom:18px; }\r\n\r\n.tw-challan-due-table { width:100%; border-collapse:collapse; border-radius:14px; overflow:hidden; box-shadow:0 4px 20px rgba(26,58,110,.08); }\r\n.tw-challan-due-table thead tr { background:linear-gradient(135deg,var(--navy),var(--blue)); }\r\n.tw-challan-due-table th { color:#fff; font-size:.78rem; font-weight:800; padding:13px 16px; text-align:left; }\r\n.tw-challan-due-table td { padding:12px 16px; font-size:.82rem; color:var(--txt); border-bottom:1px solid var(--border); background:#fff; }\r\n.tw-challan-due-table tr:last-child td { border-bottom:none; }\r\n.tw-challan-due-table tr:hover td { background:#f0f4ff; }\r\n.tw-challan-due-table .due-date { color:var(--navy); font-weight:800; }\r\n.tw-challan-due-table .special { color:#ea580c; font-weight:800; }\r\n\r\n.tw-challan-steps { display:flex; flex-direction:column; gap:0; }\r\n.tw-challan-step { display:flex; gap:16px; padding:18px 0; border-bottom:1px solid var(--border); }\r\n.tw-challan-step:last-child { border-bottom:none; }\r\n.tw-challan-step-num { width:38px; height:38px; background:var(--navy); border-radius:50%; display:flex; align-items:center; justify-content:center; font-size:.82rem; font-weight:900; color:#fff; flex-shrink:0; margin-top:2px; }\r\n.tw-challan-step-content h4 { font-size:.88rem; font-weight:800; margin-bottom:4px; }\r\n.tw-challan-step-content p { font-size:.78rem; color:var(--light); line-height:1.55; margin:0; }\r\n.tw-challan-step-content .tw-step-tag { display:inline-block; font-size:.62rem; font-weight:800; padding:2px 8px; border-radius:8px; margin-top:5px; background:rgba(26,58,110,.08); color:var(--navy); }\r\n\r\n.tw-interest-cards { display:grid; grid-template-columns:1fr 1fr; gap:14px; margin-top:18px; }\r\n.tw-interest-card { border-radius:12px; padding:18px 16px; border:1.5px solid; }\r\n.tw-interest-card.late-deduct { background:rgba(245,166,35,.06); border-color:rgba(245,166,35,.3); }\r\n.tw-interest-card.late-deposit { background:rgba(231,76,60,.06); border-color:rgba(231,76,60,.25); }\r\n.tw-interest-card h4 { font-size:.82rem; font-weight:800; margin-bottom:6px; }\r\n.tw-interest-card.late-deduct h4 { color:#92400e; }\r\n.tw-interest-card.late-deposit h4 { color:var(--red); }\r\n.tw-interest-card .rate { font-size:1.8rem; font-weight:900; line-height:1; margin-bottom:4px; }\r\n.tw-interest-card.late-deduct .rate { color:var(--gold); }\r\n.tw-interest-card.late-deposit .rate { color:var(--red); }\r\n.tw-interest-card p { font-size:.73rem; color:var(--light); line-height:1.5; margin:0; }\r\n\r\n.tw-challan-code-wrap { background:linear-gradient(135deg,#f5f0ff,#f0f4ff); border:1.5px solid rgba(124,58,237,.2); border-radius:14px; padding:22px 24px; margin-top:22px; }\r\n.tw-challan-code-title { font-size:.82rem; font-weight:800; color:var(--purple); margin-bottom:14px; display:flex; align-items:center; gap:8px; }\r\n.tw-code-grid { display:grid; grid-template-columns:1fr 1fr; gap:10px; }\r\n.tw-code-item { background:#fff; border:1px solid rgba(124,58,237,.15); border-radius:9px; padding:10px 12px; }\r\n.tw-code-item .code { font-size:.85rem; font-weight:900; color:var(--purple); font-family:monospace; }\r\n.tw-code-item .code-desc { font-size:.72rem; color:var(--light); margin-top:2px; }\r\n\r\n\/* \u2550\u2550\u2550\u2550\u2550\u2550 RESPONSIVE \u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n@media(max-width:960px) {\r\n .tw-hero-inner { grid-template-columns:1fr; gap:32px; }\r\n .tw-dsc-visual { animation:none; }\r\n .tw-pricing-grid { grid-template-columns:1fr; max-width:420px; }\r\n .tw-info-uses { grid-template-columns:1fr 1fr; }\r\n .tw-why-grid { grid-template-columns:1fr 1fr; }\r\n .tw-steps { grid-template-columns:1fr 1fr; }\r\n .tw-steps::before { display:none; }\r\n .tw-due-grid { grid-template-columns:1fr 1fr; }\r\n .tw-act-cards { grid-template-columns:1fr 1fr; }\r\n .tw-grid-3 { grid-template-columns:1fr 1fr; }\r\n}\r\n@media(max-width:640px) {\r\n .tw-section { padding:44px 16px; }\r\n .tw-sec-title { font-size:1.4rem; }\r\n .tw-hero { padding:48px 16px 44px; }\r\n .tw-hero-inner { grid-template-columns:1fr; gap:28px; }\r\n .tw-hero h1 { font-size:1.6rem; }\r\n .tw-hero p { font-size:.88rem; }\r\n .tw-btns { flex-direction:column; }\r\n .tw-btns .tw-btn { width:100%; justify-content:center; }\r\n .tw-stats { grid-template-columns:repeat(3,1fr); gap:8px; }\r\n .tw-stat { padding:12px 8px; }\r\n .tw-stat .n { font-size:1.3rem; }\r\n .tw-stat .l { font-size:.62rem; }\r\n .tw-dsc-visual { padding:24px 18px; }\r\n .tw-dsc-visual-icon { font-size:2.8rem; }\r\n .tw-dsc-info-row { font-size:.78rem; padding:10px 12px; }\r\n .tw-alert-wrap { margin:20px auto; }\r\n .tw-alert { flex-direction:column; align-items:flex-start; }\r\n .tw-alert .tw-btn { width:100%; justify-content:center; }\r\n .tw-pricing-grid { grid-template-columns:1fr; max-width:100%; gap:20px; }\r\n .tw-act-cards { grid-template-columns:1fr; }\r\n .tw-act-banner { padding:28px 20px; }\r\n .tw-due-grid { grid-template-columns:1fr 1fr; gap:12px; }\r\n .tw-due-card-head .quarter-num { font-size:1.8rem; }\r\n .tw-due-card-body { padding:12px 14px; }\r\n .tw-info-uses { grid-template-columns:1fr; }\r\n .tw-why-grid { grid-template-columns:1fr; gap:14px; }\r\n .tw-steps { grid-template-columns:1fr 1fr; gap:18px; }\r\n .tw-process { padding:24px 16px; }\r\n .tw-step-num { width:48px; height:48px; font-size:.95rem; }\r\n .tw-challan-grid { grid-template-columns:1fr; gap:24px; }\r\n .tw-interest-cards { grid-template-columns:1fr; }\r\n .tw-code-grid { grid-template-columns:1fr; }\r\n .tw-challan-grid { grid-template-columns:1fr; gap:24px; }\r\n .tw-interest-cards { grid-template-columns:1fr; }\r\n .tw-code-grid { grid-template-columns:1fr; }\r\n .tw-form-header { padding:24px 20px; }\r\n .tw-form-body { padding:24px 20px; }\r\n .tw-grid-2 { grid-template-columns:1fr; }\r\n .tw-grid-3 { grid-template-columns:1fr; }\r\n .tw-plan-selector { grid-template-columns:1fr; }\r\n .tw-checklist-item { padding:12px 14px; }\r\n .tw-success-box { padding:28px 20px; }\r\n .tw-step2-box { padding:20px 16px; }\r\n .tw-faq-q { font-size:.82rem; padding:14px 18px; }\r\n .tw-cta { padding:40px 20px; }\r\n .tw-cta-btns { flex-direction:column; }\r\n .tw-cta-btns .tw-btn { width:100%; justify-content:center; }\r\n}\r\n@media(max-width:380px) {\r\n .tw-due-grid { grid-template-columns:1fr; }\r\n .tw-stats { grid-template-columns:1fr; }\r\n}\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n\r\n\r\n<section class=\"tw-hero\">\r\n <div class=\"tw-hero-inner\">\r\n <div>\r\n <div style=\"display:flex;gap:8px;flex-wrap:wrap;margin-bottom:4px;\">\r\n <div class=\"tw-badge\">\ud83d\udcca Authorised Tax Filing Partner<\/div>\r\n <div class=\"tw-badge tw-badge-new\">\u2728 IT Act 2025 Ready<\/div>\r\n <\/div>\r\n <h1>TDS & TCS Return Filing \u2014 <span>On Time, Every Time<\/span><\/h1>\r\n <p>Updated for <strong style=\"color:var(--gold);\">Income Tax Act 2025<\/strong> \u2014 new Forms 138, 140, 144 & Sections 392\u2013394 effective from Tax Year 2026-27. Avoid \u20b9200\/day penalty. Expert filing across Siliguri, Jaigaon & Bhutan border region.<\/p>\r\n <div class=\"tw-btns\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-gold tw-btn-lg\">\ud83d\udccb File Now \u2192<\/a>\r\n <a href=\"#tw-act2025\" class=\"tw-btn tw-btn-ghost\">\ud83d\udcd6 IT Act 2025 Changes<\/a>\r\n <\/div>\r\n <div class=\"tw-stats\">\r\n <div class=\"tw-stat\"><div class=\"n\">800+<\/div><div class=\"l\">Returns Filed<\/div><\/div>\r\n <div class=\"tw-stat\"><div class=\"n\">100%<\/div><div class=\"l\">On-Time Filing<\/div><\/div>\r\n <div class=\"tw-stat\"><div class=\"n\">\u20b92499<\/div><div class=\"l\">Per Quarter<\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-dsc-visual\">\r\n <div class=\"tw-dsc-visual-icon\">\ud83d\udcca<\/div>\r\n <div class=\"tw-dsc-visual-title\">IT Act 2025 \u2014 New Forms<\/div>\r\n <div class=\"tw-dsc-info-row filed\">\r\n <span>Form 138 \u2014 Salary TDS<\/span>\r\n <span class=\"tw-badge-sm tw-filed-b\">Was 24Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row filed\">\r\n <span>Form 140 \u2014 Non-Salary TDS<\/span>\r\n <span class=\"tw-badge-sm tw-filed-b\">Was 26Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row gold\">\r\n <span>Form 144 \u2014 NRI TDS<\/span>\r\n <span class=\"tw-badge-sm tw-gold-b\">Was 27Q<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-info-row purple\">\r\n <span>Sec 392 \/ 393 \/ 394<\/span>\r\n <span class=\"tw-badge-sm tw-purple-b\">New Sections<\/span>\r\n <\/div>\r\n <div class=\"tw-dsc-price-row\">\r\n <div class=\"price\">\u20b92,499<\/div>\r\n <div class=\"price-label\">Starting price \u2014 per quarter filing<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<div class=\"tw-alert-wrap\">\r\n <div class=\"tw-alert\">\r\n <div class=\"tw-alert-left\">\r\n <div class=\"tw-alert-icon\">\u26a0\ufe0f<\/div>\r\n <div>\r\n <div class=\"tw-alert-title\">IT Act 2025 in Effect from April 1, 2026 \u2014 New Forms Required for Tax Year 2026-27<\/div>\r\n <div class=\"tw-alert-sub\">Q1 2026-27 onwards: Use Form 138 (salary), Form 140 (non-salary). Q4 FY 2025-26 (due 31 May 2026): Still use old 24Q\/26Q. Late penalty: \u20b9200\/day under Section 234E.<\/div>\r\n <\/div>\r\n <\/div>\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-navy\" style=\"flex-shrink:0;\">File Now \u2192<\/a>\r\n <\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\" id=\"tw-act2025\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\" style=\"background:rgba(124,58,237,.1);color:var(--purple);\">\u26a1 New Law \u2014 Effective April 1, 2026<\/span>\r\n <h2 class=\"tw-sec-title\">Income Tax Act 2025 \u2014 What Changed for TDS & TCS?<\/h2>\r\n <p class=\"tw-sec-sub\">India's Income Tax Act, 1961 (819 sections) has been replaced by the Income Tax Act, 2025 (536 sections) with plain language, new section numbers, and simplified compliance \u2014 effective from Tax Year 2026-27.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-act-banner\">\r\n <div class=\"tw-act-banner-badge\">\u2728 IT Act 2025 \u2014 Effective 1 April 2026<\/div>\r\n <h3>The Biggest Tax Law Overhaul in 65 Years<\/h3>\r\n <p>The Income Tax Act, 1961 \u2014 which governed Indian taxpayers for over six decades \u2014 has been repealed and replaced by the Income Tax Act, 2025. For TDS\/TCS deductors, this means <strong style=\"color:#fde68a;\">new section numbers, new form names, and new payment codes<\/strong> from Q1 Tax Year 2026-27 (April\u2013June 2026) onwards. Tax rates and due dates remain the same. As your compliance partner, we are fully updated and ready to file under both the old and new Acts.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-act-cards\">\r\n <div class=\"tw-act-card purple\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udd22<\/div>\r\n <h4>New Section Numbers<\/h4>\r\n <p>Salary TDS: Section 192 \u2192 <strong>Section 392<\/strong>. All other TDS: Sections 193\u2013196D \u2192 <strong>Section 393<\/strong>. TCS: Section 206C \u2192 <strong>Section 394<\/strong>. Old 194-series (194C, 194J, 194I etc.) is completely retired.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">Structural Change<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card green\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udccb<\/div>\r\n <h4>New Return Form Numbers<\/h4>\r\n <p>Form 24Q \u2192 <strong>Form 138<\/strong> (Salary TDS). Form 26Q \u2192 <strong>Form 140<\/strong> (Non-Salary TDS). Form 27Q \u2192 <strong>Form 144<\/strong> (NRI TDS). Using old form numbers for Tax Year 2026-27 will cause portal validation errors.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-new\">New Forms<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card gold\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcdc<\/div>\r\n <h4>New Certificate Numbers<\/h4>\r\n <p>Form 16 (salary TDS certificate) \u2192 <strong>Form 130<\/strong>. Form 16A (non-salary TDS certificate) \u2192 <strong>Form 131<\/strong>. Form 27D (TCS certificate) \u2192 <strong>Form 133<\/strong>. Form 15G\/15H \u2192 <strong>Form 121<\/strong>.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-new\">Renamed<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card blue\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcc5<\/div>\r\n <h4>\"Tax Year\" Replaces FY & AY<\/h4>\r\n <p>The confusing dual concept of <em>Previous Year + Assessment Year<\/em> is replaced by a single <strong>Tax Year<\/strong>. Tax Year 2026-27 = April 2026 \u2013 March 2027. Form 130 will show \"Tax Year 2026-27\" instead of \"AY 2027-28\". A major simplification.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">Terminology<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card red\">\r\n <div class=\"tw-act-card-icon\">\ud83d\uddd1\ufe0f<\/div>\r\n <h4>Sections 206AB & 206CCA Removed<\/h4>\r\n <p>Higher TDS\/TCS on non-filers of returns (Sections 206AB and 206CCA) have been abolished in the new Act. This removes a major compliance burden on deductors who had to verify whether deductees had filed ITRs before applying the correct rate.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-removed\">Removed<\/span>\r\n <\/div>\r\n <div class=\"tw-act-card navy\">\r\n <div class=\"tw-act-card-icon\">\ud83d\udcca<\/div>\r\n <h4>Rates & Due Dates Unchanged<\/h4>\r\n <p>The good news: <strong>TDS and TCS rates remain the same<\/strong>. Quarterly due dates remain 31 July, 31 October, 31 January and 31 May for TDS. The change is structural \u2014 not a policy overhaul. Your tax liability does not change.<\/p>\r\n <span class=\"tw-act-tag tw-act-tag-changed\">No Rate Change<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <h3 style=\"font-size:1.05rem;font-weight:900;margin-bottom:20px;text-align:center;\">\ud83d\udcca Old Forms vs New Forms \u2014 Complete Comparison<\/h3>\r\n <div class=\"tw-compare-wrap\">\r\n <table class=\"tw-compare-table\">\r\n <thead>\r\n <tr>\r\n <th>Purpose<\/th>\r\n <th>Old Form (IT Act 1961)<\/th>\r\n <th><\/th>\r\n <th>New Form (IT Act 2025)<\/th>\r\n <th>Applicable From<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td><strong>Quarterly Salary TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 24Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 138<\/span> <span class=\"tag-new\">Sec 392<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly Non-Salary TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 26Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 140<\/span> <span class=\"tag-new\">Sec 393<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly NRI \/ Foreign TDS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 27Q<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 144<\/span> <span class=\"tag-new\">Sec 393<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Quarterly TCS Return<\/strong><\/td>\r\n <td><span class=\"old\">Form 27EQ<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 27EQ*<\/span> <span class=\"tag-new\">Sec 394<\/span><\/td>\r\n <td>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Salary TDS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 16<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 130<\/span> <span class=\"tag-same\">Annual<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Non-Salary TDS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 16A<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 131<\/span> <span class=\"tag-same\">Quarterly<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>TCS Certificate<\/strong><\/td>\r\n <td><span class=\"old\">Form 27D<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 133<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>No-Deduction \/ Lower TDS Declaration<\/strong><\/td>\r\n <td><span class=\"old\">Form 15G \/ 15H<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 121<\/span><\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>TDS on Property (26QB, 26QC etc.)<\/strong><\/td>\r\n <td><span class=\"old\">Forms 26QB \/ 26QC \/ 26QD \/ 26QE<\/span><\/td>\r\n <td><span class=\"arrow\">\u2192<\/span><\/td>\r\n <td><span class=\"new\">Form 141<\/span> (consolidated)<\/td>\r\n <td>Tax Year 2026-27 onwards<\/td>\r\n <\/tr>\r\n <tr>\r\n <td><strong>Q4 FY 2025-26 Filing<\/strong><\/td>\r\n <td colspan=\"3\" style=\"color:var(--navy);font-weight:700;\">Use old forms: 24Q \/ 26Q \u2014 Due date: 31 May 2026<\/td>\r\n <td><span class=\"tag-same\">Old Act<\/span><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n <p style=\"text-align:center;font-size:.76rem;color:#999;margin-top:8px;\">* TCS return form number under IT Act 2025 is still being notified by CBDT. We will file under the correct form as notified.<\/p>\r\n\r\n <div style=\"background:rgba(124,58,237,.06);border:1.5px solid rgba(124,58,237,.2);border-radius:14px;padding:20px 24px;margin-top:24px;display:flex;align-items:flex-start;gap:16px;flex-wrap:wrap;\">\r\n <div style=\"font-size:1.8rem;flex-shrink:0;\">\ud83d\udca1<\/div>\r\n <div>\r\n <div style=\"font-size:.88rem;font-weight:800;color:var(--purple);margin-bottom:5px;\">Important Transition Note<\/div>\r\n <div style=\"font-size:.82rem;color:#555;line-height:1.65;\">FY 2025-26 returns (for Q4 Jan\u2013Mar 2026) are still filed under the <strong>old Income Tax Act, 1961<\/strong> using old form numbers (24Q, 26Q) and old section references \u2014 even if filed in May\u2013June 2026. Only from <strong>Tax Year 2026-27 (Q1 Apr\u2013Jun 2026)<\/strong> onwards do the new forms and section codes apply. Do not mix filings. Using new section codes for old-Act transactions will cause TRACES portal validation errors.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">About TDS & TCS<\/span>\r\n <h2 class=\"tw-sec-title\">TDS & TCS \u2014 Forms & Sections Under IT Act 2025<\/h2>\r\n <p class=\"tw-sec-sub\">Every deductor must file quarterly returns. Here's what we file \u2014 updated for the new Income Tax Act 2025 section numbers and form names.<\/p>\r\n <\/div>\r\n <div class=\"tw-info-uses\">\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udcbc<\/div>\r\n <div>\r\n <h4>Form 138 \u2014 Salary TDS <span class=\"tw-act-ref\">Sec 392<\/span><\/h4>\r\n <p>Replaces Form 24Q. For employers deducting TDS on salary payments to employees. Filed quarterly. Certificate issued as Form 130 (was Form 16).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83c\udfe6<\/div>\r\n <div>\r\n <h4>Form 140 \u2014 Non-Salary TDS <span class=\"tw-act-ref\">Sec 393<\/span><\/h4>\r\n <p>Replaces Form 26Q. For TDS on professional fees, rent, contractor payments, interest & commissions to residents. Certificate: Form 131 (was 16A).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83c\udf0f<\/div>\r\n <div>\r\n <h4>Form 144 \u2014 NRI \/ Foreign TDS <span class=\"tw-act-ref\">Sec 393<\/span><\/h4>\r\n <p>Replaces Form 27Q. For TDS deducted on payments made to non-residents & foreign companies. Section 194LD removed \u2014 not applicable from April 2026.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\uded2<\/div>\r\n <div>\r\n <h4>TCS Return \u2014 Section 394<\/h4>\r\n <p>Replaces Form 27EQ. For businesses collecting TCS on sale of scrap, minerals, liquor, vehicles & other specified goods. Certificate: Form 133 (was 27D).<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udcdc<\/div>\r\n <div>\r\n <h4>Form 130 \/ 131 \u2014 TDS Certificates<\/h4>\r\n <p>Form 130 replaces Form 16 (salary). Form 131 replaces Form 16A (non-salary). We generate and deliver these via TRACES portal after return filing.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udd01<\/div>\r\n <div>\r\n <h4>Correction Returns<\/h4>\r\n <p>Errors in earlier returns? We file correction returns on TRACES to fix PAN, challan or deductee details under both old Act and IT Act 2025 frameworks.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\u26a0\ufe0f<\/div>\r\n <div>\r\n <h4>Penalty Under IT Act 2025<\/h4>\r\n <p>Late filing penalty of \u20b9200\/day continues under the new Act (Section 234E equivalent). Maximum penalty capped at the TDS amount deducted.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-use-item\">\r\n <div class=\"tw-use-icon\">\ud83d\udd04<\/div>\r\n <div>\r\n <h4>Act Transition \u2014 FY 2025-26 vs TY 2026-27<\/h4>\r\n <p>Q4 FY 2025-26 (due 31 May 2026): Old forms (24Q\/26Q). Q1 Tax Year 2026-27 onwards: New forms (138\/140). We handle both \u2014 no confusion for you.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Due Dates<\/span>\r\n <h2 class=\"tw-sec-title\">TDS \/ TCS Return Due Dates \u2014 IT Act 2025<\/h2>\r\n <p class=\"tw-sec-sub\">Due dates are unchanged under the new Act. File on time to avoid \u20b9200\/day penalty. New form names apply from Tax Year 2026-27.<\/p>\r\n <\/div>\r\n <div class=\"tw-due-grid\">\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q1<\/div>\r\n <div class=\"quarter-period\">April \u2013 June<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st July<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th July<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q2<\/div>\r\n <div class=\"quarter-period\">July \u2013 September<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st October<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th October<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Quarter<\/div>\r\n <div class=\"quarter-num\">Q3<\/div>\r\n <div class=\"quarter-period\">October \u2013 December<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st January<\/div>\r\n <div class=\"tw-due-row-type\">Forms 138 \/ 140 \/ 144<\/div>\r\n <div class=\"tw-due-form-note\">\u25b2 New forms under IT Act 2025<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th January<\/div>\r\n <div class=\"tw-due-row-type\">TCS Return (Sec 394)<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Late: \u20b9200\/day from due date<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card\">\r\n <div class=\"tw-due-card-head\">\r\n <div class=\"quarter-label\">Q4 \/ Special<\/div>\r\n <div class=\"quarter-num\" style=\"font-size:1.5rem;\">Q4<\/div>\r\n <div class=\"quarter-period\">Jan \u2013 Mar 2026 (Old Act)<\/div>\r\n <\/div>\r\n <div class=\"tw-due-card-body\">\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\udccb TDS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">31st May<\/div>\r\n <div class=\"tw-due-row-type\">Old Forms: 24Q \/ 26Q<\/div>\r\n <div class=\"tw-due-form-note\" style=\"color:var(--orange);\">\u26a0\ufe0f Use OLD forms for FY 2025-26<\/div>\r\n <\/div>\r\n <div class=\"tw-due-divider\"><\/div>\r\n <div class=\"tw-due-row\">\r\n <div class=\"tw-due-row-label\">\ud83d\uded2 TCS Return Due<\/div>\r\n <div class=\"tw-due-row-date\">15th May<\/div>\r\n <div class=\"tw-due-row-type\">Old Form 27EQ<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-penalty-strip\">\u26a0\ufe0f Still under IT Act 1961<\/div>\r\n <\/div>\r\n <\/div>\r\n <p style=\"text-align:center;font-size:.76rem;color:#999;margin-top:6px;\">* Q4 FY 2025-26 must use old form numbers (24Q\/26Q) even if filed after April 1, 2026. <a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\" style=\"color:var(--navy);font-weight:600;text-decoration:none;\">Contact us for help \u2192<\/a><\/p>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\" id=\"tw-challan\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Challan Payment<\/span>\r\n <h2 class=\"tw-sec-title\">TDS & TCS Challan Payment \u2014 ITNS 281<\/h2>\r\n <p class=\"tw-sec-sub\">Before filing the return, tax must be deposited with the government via Challan ITNS 281. Late deposit attracts interest of 1% \u2013 1.5% per month \u2014 separate from the return filing penalty of \u20b9200\/day.<\/p>\r\n <\/div>\r\n\r\n <div class=\"tw-challan-grid\">\r\n\r\n \r\n <div>\r\n <h3 style=\"font-size:1rem;font-weight:900;margin-bottom:16px;\">\ud83d\udcc5 Monthly Challan Deposit Due Dates<\/h3>\r\n <p style=\"font-size:.82rem;color:var(--light);margin-bottom:16px;line-height:1.6;\">TDS\/TCS challan (ITNS 281) must be deposited by the <strong>7th of the following month<\/strong> for all months except March, which has a special deadline of <strong>30th April<\/strong>.<\/p>\r\n\r\n <table class=\"tw-challan-due-table\">\r\n <thead>\r\n <tr>\r\n <th>Month of Deduction\/Collection<\/th>\r\n <th>Challan Due Date<\/th>\r\n <th>Form<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr><td>April<\/td><td class=\"due-date\">7th May<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>May<\/td><td class=\"due-date\">7th June<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>June<\/td><td class=\"due-date\">7th July<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>July<\/td><td class=\"due-date\">7th August<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>August<\/td><td class=\"due-date\">7th September<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>September<\/td><td class=\"due-date\">7th October<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>October<\/td><td class=\"due-date\">7th November<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>November<\/td><td class=\"due-date\">7th December<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>December<\/td><td class=\"due-date\">7th January<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>January<\/td><td class=\"due-date\">7th February<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td>February<\/td><td class=\"due-date\">7th March<\/td><td>ITNS 281<\/td><\/tr>\r\n <tr><td><strong>March \u26a0\ufe0f<\/strong><\/td><td class=\"special\">30th April<\/td><td>ITNS 281<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <p style=\"font-size:.72rem;color:#999;margin-top:10px;\">* Government deductors paying without challan must deposit on the same day of deduction. March deadline is 30th April \u2014 not 7th April.<\/p>\r\n\r\n \r\n <div class=\"tw-interest-cards\">\r\n <div class=\"tw-interest-card late-deduct\">\r\n <h4>\u23f1\ufe0f Late Deduction<\/h4>\r\n <div class=\"rate\">1%<\/div>\r\n <p>Per month from the date tax was <strong>deductible<\/strong> to actual date of deduction \u2014 Section 201(1A)<\/p>\r\n <\/div>\r\n <div class=\"tw-interest-card late-deposit\">\r\n <h4>\ud83d\udcb8 Late Deposit<\/h4>\r\n <div class=\"rate\">1.5%<\/div>\r\n <p>Per month from the date of deduction to the date of actual <strong>deposit<\/strong> with the government \u2014 Section 201(1A)<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div>\r\n <h3 style=\"font-size:1rem;font-weight:900;margin-bottom:16px;\">\ud83c\udfe6 How to Pay Challan ITNS 281 Online<\/h3>\r\n <div class=\"tw-challan-steps\">\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">1<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Visit Income Tax e-Pay Portal<\/h4>\r\n <p>Go to <strong>incometax.gov.in \u2192 e-Pay Tax<\/strong>. Log in using your PAN and mobile OTP, or use TAN for direct challan payment.<\/p>\r\n <span class=\"tw-step-tag\">incometax.gov.in\/iec\/foportal<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">2<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Select Challan ITNS 281<\/h4>\r\n <p>Choose <strong>ITNS 281 \u2014 TDS\/TCS Payable by Taxpayer<\/strong>. Select Company or Non-Company deductor as applicable.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">3<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Enter TAN, Year & Payment Code<\/h4>\r\n <p>Fill TAN, Tax Year (2026-27 for IT Act 2025), nature of payment code, and TDS\/TCS amount to be deposited.<\/p>\r\n <span class=\"tw-step-tag\">\u26a0\ufe0f Use new codes 1001\u20131067 for Tax Year 2026-27 transactions<\/span>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">4<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Pay via Net Banking \/ UPI<\/h4>\r\n <p>Complete payment through your bank's net banking or UPI. Authorised banks include SBI, HDFC, ICICI, BOI, PNB & 30+ others.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-challan-step\">\r\n <div class=\"tw-challan-step-num\">5<\/div>\r\n <div class=\"tw-challan-step-content\">\r\n <h4>Save BSR Code & Challan Number<\/h4>\r\n <p>Note the <strong>BSR Code<\/strong>, <strong>Challan Serial Number<\/strong> and <strong>Date of Deposit<\/strong> from the receipt. These are mandatory for TDS return filing.<\/p>\r\n <span class=\"tw-step-tag\">\ud83d\udccb Share these details with us for return filing<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-challan-code-wrap\">\r\n <div class=\"tw-challan-code-title\">\r\n <span>\u2728<\/span> IT Act 2025 \u2014 New Payment Codes (Replace Old Section Numbers)\r\n <\/div>\r\n <div class=\"tw-code-grid\">\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1001<\/div>\r\n <div class=\"code-desc\">Salary TDS \u2014 Section 392 (was 192)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1002<\/div>\r\n <div class=\"code-desc\">Professional Fees \u2014 Section 393 (was 194J)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1003<\/div>\r\n <div class=\"code-desc\">Contractor Payments \u2014 Section 393 (was 194C)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1004<\/div>\r\n <div class=\"code-desc\">Rent \u2014 Section 393 (was 194I)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">Code 1005<\/div>\r\n <div class=\"code-desc\">Interest \u2014 Section 393 (was 194A)<\/div>\r\n <\/div>\r\n <div class=\"tw-code-item\">\r\n <div class=\"code\">1001\u20131067<\/div>\r\n <div class=\"code-desc\">Full range \u2014 all payment types under IT Act 2025<\/div>\r\n <\/div>\r\n <\/div>\r\n <p style=\"font-size:.71rem;color:var(--light);margin-top:12px;line-height:1.5;\">\u26a0\ufe0f Using old section codes (194C, 194J etc.) in challan or return for payments from April 1, 2026 will trigger TRACES validation errors. Always use new numeric payment codes for Tax Year 2026-27.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin-top:36px;background:linear-gradient(135deg,rgba(26,58,110,.05),rgba(37,99,184,.05));border:1.5px solid rgba(26,58,110,.12);border-radius:16px;padding:22px 28px;display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:16px;\">\r\n <div>\r\n <div style=\"font-size:.9rem;font-weight:800;color:var(--navy);margin-bottom:4px;\">\ud83c\udfe6 Need Help Paying or Verifying Your Challan?<\/div>\r\n <div style=\"font-size:.78rem;color:var(--light);line-height:1.55;\">We assist with challan generation on e-Pay portal, BSR code verification, OLTAS enquiry & challan-to-return matching.<\/div>\r\n <\/div>\r\n <a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise!%20I%20need%20help%20with%20TDS%20Challan%20Payment%20ITNS%20281.\" target=\"_blank\" class=\"tw-btn tw-btn-navy\" style=\"flex-shrink:0;\">\ud83d\udcac Get Challan Help \u2192<\/a>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<section class=\"tw-section bg-white\" id=\"tw-pricing\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Pricing<\/span>\r\n <h2 class=\"tw-sec-title\">Simple & Transparent Pricing<\/h2>\r\n <p class=\"tw-sec-sub\">Per-quarter or annual plan \u2014 fully compliant with IT Act 2025. New form numbers, new sections \u2014 we handle it all.<\/p>\r\n <\/div>\r\n <div class=\"tw-pricing-grid\">\r\n <div class=\"tw-price-card\">\r\n <div class=\"tw-price-header\">\r\n <div class=\"icon\">\ud83d\udccb<\/div>\r\n <h3>Single Quarter<\/h3>\r\n <div class=\"desc\">One quarter at a time. Covers new IT Act 2025 forms \u2014 138, 140, 144 or old 24Q, 26Q for FY 2025-26.<\/div>\r\n <\/div>\r\n <div class=\"tw-price-amount\">\r\n <div class=\"amount\"><sup>\u20b9<\/sup>2,499<\/div>\r\n <div class=\"period\">Per quarter \u2022 Per form type<\/div>\r\n <\/div>\r\n <div class=\"tw-price-body\">\r\n <ul class=\"tw-price-features\">\r\n <li><span class=\"check\">\u2713<\/span> Form 138 \/ 140 \/ 144 (IT Act 2025)<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Old 24Q \/ 26Q for FY 2025-26<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Challan Matching & PAN Verification<\/li>\r\n <li><span class=\"check\">\u2713<\/span> FVU File Generation & TRACES Filing<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Filing Acknowledgement (PRN)<\/li>\r\n <li><span class=\"cross\">\u2717<\/span> Correction Return not included<\/li>\r\n <li><span class=\"cross\">\u2717<\/span> Priority processing not included<\/li>\r\n <\/ul>\r\n <div class=\"tw-price-cta\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-outline\" onclick=\"selectTdsPlan('single')\">File Now \u2192<\/a>\r\n <\/div>\r\n <div class=\"tw-token-note\">\ud83d\udca1 Best for deductors with 1\u20132 employees or occasional payments<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-price-card featured\">\r\n <div class=\"tw-popular-badge\">\u2b50 BEST VALUE<\/div>\r\n <div class=\"tw-price-header\">\r\n <div class=\"icon\">\ud83d\udcc5<\/div>\r\n <h3>Annual Plan (4 Quarters)<\/h3>\r\n <div class=\"desc\">All 4 quarters \u2014 including transition filings under both IT Act 1961 & IT Act 2025.<\/div>\r\n <\/div>\r\n <div class=\"tw-price-amount\">\r\n <div class=\"amount\"><sup>\u20b9<\/sup>7,999<\/div>\r\n <div class=\"period\">Per year \u2022 Per form type \u2022 Save \u20b91,997<\/div>\r\n <\/div>\r\n <div class=\"tw-price-body\">\r\n <ul class=\"tw-price-features\">\r\n <li><span class=\"check\">\u2713<\/span> All 4 Quarters (Q1\u2013Q4)<\/li>\r\n <li><span class=\"check\">\u2713<\/span> IT Act 2025 & Old Act Transition Handled<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Challan Matching & PAN Verification<\/li>\r\n <li><span class=\"check\">\u2713<\/span> FVU Generation & TRACES Filing<\/li>\r\n <li><span class=\"check\">\u2713<\/span> Form 130 \/ 131 Certificate Generation<\/li>\r\n <li><span class=\"check\">\u2713<\/span> 1 Correction Return Included Free<\/li>\r\n <li><span class=\"check\">\u2713<\/span> WhatsApp Due-Date Reminders<\/li>\r\n <\/ul>\r\n <div class=\"tw-price-cta\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-navy\" onclick=\"selectTdsPlan('annual')\">Get Annual Plan \u2192<\/a>\r\n <\/div>\r\n <div class=\"tw-token-note\">\ud83d\udd11 We track old Act vs new Act deadlines for you automatically<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <div style=\"text-align:center;margin-top:28px;background:rgba(245,166,35,.08);border:1.5px solid rgba(245,166,35,.25);border-radius:14px;padding:18px 28px;max-width:820px;margin-left:auto;margin-right:auto;\">\r\n <p style=\"font-size:.88rem;font-weight:700;color:#92400e;margin-bottom:4px;\">\ud83d\udccc Filing both Form 138 & Form 140? Combined packages available at discounted rates<\/p>\r\n <p style=\"font-size:.78rem;color:#b45309;margin:0;\"><a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\" style=\"color:var(--navy);font-weight:700;text-decoration:none;\">Contact us on WhatsApp for combined pricing \u2192<\/a><\/p>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">How It Works<\/span>\r\n <h2 class=\"tw-sec-title\">File Your TDS \/ TCS Return in 4 Steps<\/h2>\r\n <p class=\"tw-sec-sub\">We handle old Act and new Act filings both. You just share data \u2014 we select the correct form, section codes and file before the due date.<\/p>\r\n <\/div>\r\n <div class=\"tw-process\">\r\n <div class=\"tw-steps\">\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">1<\/div><h4>Submit the Form<\/h4><p>Fill deductor details, TAN, period & return type. We determine whether to use new IT Act 2025 form or old form.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">2<\/div><h4>Challan & Data Processing<\/h4><p>We verify ITNS 281 challans on OLTAS, match PAN, apply correct IT Act 2025 section codes & prepare FVU-validated return.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">3<\/div><h4>Make Payment<\/h4><p>Pay our service fee securely via Razorpay \u2014 UPI, card or net banking.<\/p><\/div>\r\n <div class=\"tw-step\"><div class=\"tw-step-num\">4<\/div><h4>Return Filed & Certificate<\/h4><p>Return submitted on TRACES. PRN acknowledgement + Form 130\/131 certificate sent to your WhatsApp.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n<section class=\"tw-section bg-grad\" id=\"tw-tds-form\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">\ud83d\udce4 Document Submission \u2014 WhatsApp<\/span>\r\n <h2 class=\"tw-sec-title\">TDS \/ TCS \u2014 Document Submission Received on WhatsApp<\/h2>\r\n <p class=\"tw-sec-sub\">Fill the form, upload your documents, and submit \u2014 your details & files are sent directly to TaxWise via WhatsApp for fast processing.<\/p>\r\n <\/div>\r\n <div class=\"tw-form-wrap\">\r\n <div class=\"tw-form-header\">\r\n <div class=\"tw-form-header-badge\">\ud83d\udcca TDS & TCS \u2014 IT Act 2025 Compliant<\/div>\r\n <h3>TDS\/TCS Return Filing \u2014 Document Submission Form<\/h3>\r\n <p>Fill details, upload your documents below, and submit. Our team processes your filing within 24\u201348 hrs after receiving documents via WhatsApp.<\/p>\r\n <\/div>\r\n\r\n <div class=\"tw-form-body\" id=\"tds-form-body\">\r\n <form id=\"tw-tds-app-form\">\r\n\r\n <div class=\"tw-field-section\">\ud83c\udfe2 Deductor \/ Collector Details<\/div>\r\n <div class=\"tw-field\" style=\"margin-bottom:18px;\">\r\n <label class=\"tw-label\" for=\"tds-name\">Deductor Name (as per TAN) <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-name\" placeholder=\"Full name or company name as per TAN certificate\" required>\r\n <div class=\"tw-hint\">Must match the name registered with TRACES \/ TIN<\/div>\r\n <\/div>\r\n <div class=\"tw-grid-2\">\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-tan\">TAN Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-tan\" placeholder=\"e.g. CALC12345A\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.toUpperCase().replace(\/[^A-Z0-9]\/g,'')\" required>\r\n <div class=\"tw-hint\">10-character Tax Deduction Account Number<\/div>\r\n <\/div>\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-pan\">PAN Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"text\" id=\"tds-pan\" placeholder=\"e.g. ABCDE1234F\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.toUpperCase().replace(\/[^A-Z0-9]\/g,'')\" required>\r\n <div class=\"tw-hint\">Permanent Account Number of deductor<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"tw-grid-2\" style=\"margin-bottom:28px;\">\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-phone\">Mobile Number <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"tel\" id=\"tds-phone\" placeholder=\"10-digit mobile number\" maxlength=\"10\"\r\n oninput=\"this.value=this.value.replace(\/\\D\/g,'').slice(0,10)\" required>\r\n <div class=\"tw-hint\">Updates & acknowledgement on this number<\/div>\r\n <\/div>\r\n <div class=\"tw-field\">\r\n <label class=\"tw-label\" for=\"tds-email\">Email Address <span>*<\/span><\/label>\r\n <input class=\"tw-input\" type=\"email\" id=\"tds-email\" placeholder=\"yourname@example.com\" required>\r\n <div class=\"tw-hint\">Filing acknowledgement sent here<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-field-section\">\ud83d\udcb3 Select Plan<\/div> <div class=\"tw-plan-selector\">\r\n <div class=\"tw-plan-option selected\" id=\"plan-single\" onclick=\"chooseTdsPlan('single')\">\r\n <input type=\"radio\" name=\"tds-plan\" value=\"single\" checked>\r\n <div class=\"plan-check\" id=\"check-single\">\u2713<\/div>\r\n <div class=\"plan-icon\">\ud83d\udccb<\/div>\r\n <div class=\"plan-name\">Single Quarter<\/div>\r\n <div class=\"plan-price\">\u20b92,499<\/div>\r\n <div class=\"plan-desc\">IT Act 2025 or old Act \u2014 one quarter<\/div>\r\n <\/div>\r\n <div class=\"tw-plan-option\" id=\"plan-annual\" onclick=\"chooseTdsPlan('annual')\">\r\n <input type=\"radio\" name=\"tds-plan\" value=\"annual\">\r\n <div class=\"plan-check\" id=\"check-annual\">\u2713<\/div>\r\n <div class=\"plan-tag\">SAVE \u20b91,997<\/div>\r\n <div class=\"plan-icon\">\ud83d\udcc5<\/div>\r\n <div class=\"plan-name\">Annual Plan<\/div>\r\n <div class=\"plan-price\">\u20b97,999<\/div>\r\n <div class=\"plan-desc\">All 4 quarters + old\/new Act transition<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-consent-row\">\r\n <input type=\"checkbox\" id=\"tds-consent\" required>\r\n <label for=\"tds-consent\">I confirm the information is accurate and authorise TaxWise GST Solutions to process my TDS\/TCS return filing under the applicable Act. I agree to the <a href=\"#\">Privacy Policy<\/a>.<\/label>\r\n <\/div>\r\n <div class=\"tw-err-box\" id=\"tds-err\"><\/div>\r\n <button type=\"submit\" class=\"tw-submit-btn\" id=\"tds-submit\">\r\n <span id=\"tds-sub-text\">\ud83d\udce4 Submit & Send to WhatsApp \u2192<\/span>\r\n <span id=\"tds-sub-load\" style=\"display:none;\">\u23f3 Preparing WhatsApp message... Please wait...<\/span>\r\n <\/button>\r\n <p class=\"tw-form-footer\">\ud83d\udd12 Secure & IT Act 2025 Compliant | \ud83d\udcde <a href=\"tel:+917363874223\">+91 73638 74223<\/a> | \ud83d\udcac <a href=\"https:\/\/wa.me\/917363874223\" target=\"_blank\">WhatsApp<\/a><\/p>\r\n <\/form>\r\n <\/div>\r\n\r\n \r\n <div class=\"tw-success-box\" id=\"tds-success\">\r\n <div style=\"text-align:center;margin-bottom:28px;\">\r\n <div class=\"tw-success-icon\">\u2705<\/div>\r\n <h3 class=\"tw-success-title\">Details Sent to WhatsApp!<\/h3>\r\n <p class=\"tw-success-sub\">\u2705 Your form details & document list sent to TaxWise via WhatsApp.<\/p>\r\n <p class=\"tw-success-sub\" style=\"margin-top:6px;\">\ud83d\udcb3 Payment page also opened \u2014 complete payment to begin processing.<\/p>\r\n <div class=\"tw-ref-badge\" id=\"tds-ref\"><\/div>\r\n <\/div>\r\n <div class=\"tw-step2-box\">\r\n <div class=\"tw-step2-head\">\r\n <div class=\"tw-step2-head-icon\">\ud83d\udce4<\/div>\r\n <div>\r\n <div class=\"tw-step2-head-title\">Next Step: Attach Your Files on WhatsApp<\/div>\r\n <div class=\"tw-step2-head-sub\">A WhatsApp message was opened with all your details. Now attach the uploaded files in that chat.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div id=\"tds-success-files\" style=\"margin-bottom:18px;display:none;\">\r\n <div style=\"font-size:.75rem;font-weight:800;color:#92400e;margin-bottom:8px;text-transform:uppercase;letter-spacing:.08em;\">\ud83d\udcce Files to Send on WhatsApp<\/div>\r\n <div id=\"tds-files-list\" style=\"display:flex;flex-direction:column;gap:6px;\"><\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-success-checklist\" id=\"tds-success-checklist\"><\/div>\r\n <button onclick=\"twSendTdsDocs()\" class=\"tw-btn tw-btn-green tw-btn-lg\" style=\"width:100%;justify-content:center;border:none;margin-bottom:14px;\">\r\n <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"white\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\r\n Re-Open WhatsApp to Attach Files\r\n <\/button>\r\n <div class=\"tw-payment-box\">\r\n <h4>\ud83d\udcb3 Payment Page Already Opened<\/h4>\r\n <p>Complete your payment on the Razorpay page. If it didn't open, click below.<\/p>\r\n <div class=\"tw-payment-amount\" id=\"tds-pay-amount\">\u20b92,499<\/div>\r\n <a href=\"#\" target=\"_blank\" class=\"tw-btn tw-btn-gold tw-btn-lg\" id=\"tds-pay-btn\">\r\n \ud83d\udcb3 Open Payment Page Again \u2192\r\n <\/a>\r\n <p style=\"color:rgba(255,255,255,.5);font-size:.72rem;margin-top:10px;\">Powered by Razorpay \u2022 100% Secure<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">Why TaxWise<\/span>\r\n <h2 class=\"tw-sec-title\">Why Choose TaxWise GST Solutions?<\/h2>\r\n <p class=\"tw-sec-sub\">Fully updated for IT Act 2025. Trusted by businesses across Siliguri, Jaigaon & Bhutan border corridor.<\/p>\r\n <\/div>\r\n <div class=\"tw-why-grid\">\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u2728<\/div><h3>IT Act 2025 Ready<\/h3><p>We are fully updated with new section numbers, form names (138, 140, 144), new payment codes and TRACES filing requirements under IT Act 2025.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u26a1<\/div><h3>Fast Turnaround<\/h3><p>Returns processed within 24\u201348 working hours of receiving complete documents & payment. Acknowledgement sent same day of filing.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\u2705<\/div><h3>100% Accurate Filing<\/h3><p>Challan-to-payment matching, PAN verification, correct section code mapping & FVU validation before every submission.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udcc5<\/div><h3>Transition Management<\/h3><p>We correctly determine whether to use old Act forms (24Q\/26Q) or new Act forms (138\/140) based on your period \u2014 no confusion or portal errors.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udd12<\/div><h3>Secure & Confidential<\/h3><p>Your financial data \u2014 TAN, PAN, salary details \u2014 handled with complete confidentiality. No third-party sharing, ever.<\/p><\/div>\r\n <div class=\"tw-why-card\"><div class=\"tw-why-icon\">\ud83d\udcac<\/div><h3>WhatsApp Support<\/h3><p>PRN acknowledgements, Form 130\/131 certificates & filing updates \u2014 all delivered directly on WhatsApp. Annual plan clients get due-date reminders.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-light\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-sec-header\">\r\n <span class=\"tw-sec-label\">FAQ<\/span>\r\n <h2 class=\"tw-sec-title\">Frequently Asked Questions<\/h2>\r\n <p class=\"tw-sec-sub\">TDS & TCS return filing questions \u2014 including IT Act 2025 transition FAQs \u2014 answered by our experts.<\/p>\r\n <\/div>\r\n <div class=\"tw-faq\">\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What changed for TDS\/TCS under the Income Tax Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The IT Act 2025 replaces the IT Act, 1961 from April 1, 2026. For TDS\/TCS, the key changes are: (1) New section numbers \u2014 Section 392 (salary TDS), Section 393 (all other TDS), Section 394 (TCS) replace the old 192\u2013196D and 206C series. (2) New form numbers \u2014 Form 138 replaces 24Q, Form 140 replaces 26Q, Form 144 replaces 27Q. (3) New certificate forms \u2014 Form 130 replaces Form 16, Form 131 replaces Form 16A. (4) \"Tax Year\" replaces Previous Year + Assessment Year. Importantly, <strong>tax rates and due dates remain unchanged<\/strong>.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Should I use old 24Q\/26Q or new Form 138\/140 for Q4 FY 2025-26? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">For Q4 FY 2025-26 (January\u2013March 2026), <strong>use the old forms \u2014 24Q and 26Q<\/strong> \u2014 even though you will be filing in May\/June 2026. The governing law for those transactions (payments made up to 31 March 2026) is still the Income Tax Act, 1961. The new forms (138, 140) apply only to payments made from April 1, 2026 onwards under Tax Year 2026-27. Using new form numbers for Q4 FY 2025-26 returns will cause TRACES validation errors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What are the new TDS section numbers under IT Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The old 194-series (194C, 194J, 194I, 194A etc.) is completely retired. Under IT Act 2025, all TDS is consolidated into three sections: <strong>Section 392<\/strong> \u2014 Salary TDS (was Section 192); <strong>Section 393<\/strong> \u2014 All other TDS on residents and non-residents, organised in a table format with numeric payment codes 1001\u20131067; <strong>Section 394<\/strong> \u2014 All TCS provisions (was Section 206C). Using old section codes (like 194C) in challan or return filings for April 2026 transactions will trigger portal validation errors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Who is required to file TDS returns?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Any person or entity that deducts TDS \u2014 including employers, companies, LLPs, partnership firms, HUFs and individuals in certain cases \u2014 is required to file TDS returns quarterly. Having a valid TAN is mandatory. Under IT Act 2025, the obligation continues under Section 392 (salary) and Section 393 (other payments). The threshold limits for deduction remain the same.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What is the penalty for late TDS return filing under IT Act 2025?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">The late filing fee of \u20b9200 per day continues under the new Act (equivalent of old Section 234E), charged from the due date until filing \u2014 capped at the total TDS amount. Additionally, a penalty of \u20b910,000 to \u20b91,00,000 may be imposed for failure to file within 1 year of the due date (equivalent of old Section 271H). Importantly, <strong>Sections 206AB and 206CCA<\/strong> (which imposed higher TDS on non-filers of ITR) have been <strong>removed<\/strong> in IT Act 2025, relieving a significant compliance burden on deductors.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>What is \"Tax Year\" under IT Act 2025 and how does it affect TDS? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Under IT Act 2025, the confusing terms \"Previous Year\" and \"Assessment Year\" are replaced by a single concept: <strong>Tax Year<\/strong>. Tax Year 2026-27 = April 1, 2026 to March 31, 2027. For TDS, this means Form 130 (new Form 16) will show \"Tax Year 2026-27\" instead of \"Assessment Year 2027-28\". All ERP, payroll, and TDS software must reference Tax Year for transactions from April 1, 2026 onwards. FY 2025-26 returns still reference the old Financial Year \/ Assessment Year terminology.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>How do I get Form 130 (new Form 16) \/ Form 131 (new Form 16A) under IT Act 2025? <span class=\"tw-faq-act-badge\">IT Act 2025<\/span><\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Under IT Act 2025, the salary TDS certificate is <strong>Form 130<\/strong> (replacing old Form 16) and the non-salary TDS certificate is <strong>Form 131<\/strong> (replacing old Form 16A). Once the quarterly return (Form 138 or 140) is filed and processed on TRACES, we download these certificates from the TRACES portal and send them to you via WhatsApp or email. They are digitally signed and ready to issue to your employees or deductees.<\/div>\r\n <\/div>\r\n\r\n <div class=\"tw-faq-item\">\r\n <button class=\"tw-faq-q\" onclick=\"twToggleFaq(this)\">\r\n <span>Can you file correction\/revised TDS returns?<\/span>\r\n <span class=\"tw-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"tw-faq-a\">Yes. Correction returns can be filed under both old IT Act 1961 and new IT Act 2025 frameworks on TRACES. If there are errors in PAN, challan details, or TDS amounts, we file the correction. Our Annual Plan includes one correction return free. For single-quarter clients, correction returns are available at an additional charge. Please share the PRN of the original filing when requesting a correction.<\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n<section class=\"tw-section bg-white\">\r\n <div class=\"tw-section-inner\">\r\n <div class=\"tw-cta\">\r\n <h2>File TDS \/ TCS Under IT Act 2025 \u2014 From \u20b92,499\/Quarter<\/h2>\r\n <p>New forms, new sections \u2014 fully managed by us. Avoid \u20b9200\/day penalty. Form 130\/131 certificates included.<\/p>\r\n <div class=\"tw-cta-btns\">\r\n <a href=\"#tw-tds-form\" class=\"tw-btn tw-btn-gold tw-btn-lg\">\ud83d\udccb File TDS Return \u2192<\/a>\r\n <a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise!%20I%20need%20TDS%20%2F%20TCS%20Return%20Filing%20under%20IT%20Act%202025.\" target=\"_blank\" class=\"tw-btn tw-btn-green tw-btn-lg\">\ud83d\udcac WhatsApp Us<\/a>\r\n <a href=\"tel:+917363874223\" class=\"tw-btn tw-btn-ghost tw-btn-lg\">\ud83d\udcde Call +91 73638 74223<\/a>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\r\n\r\n\r\n\r\n\r\n\r\n<a href=\"https:\/\/wa.me\/917363874223?text=Hi%20TaxWise%20GST%20Solutions!%20I%20need%20TDS%20%2F%20TCS%20Return%20Filing%20under%20IT%20Act%202025.\" target=\"_blank\" class=\"tw-wa-float\" title=\"Chat on WhatsApp\">\r\n <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"white\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413z\"\/><\/svg>\r\n<\/a>\r\n\r\n\r\n\r\n<script>\r\nconst WA_NUM = '917363874223';\r\nconst PAYMENT_LINK_SINGLE = 'https:\/\/rzp.io\/rzp\/KAml8DW';\r\nconst PAYMENT_LINK_ANNUAL = 'https:\/\/rzp.io\/rzp\/nyO1QK5';\r\nlet selectedTdsPlan = 'single';\r\n\r\n\/* \u2500\u2500 Uploaded Files Store \u2500\u2500 *\/\r\nconst twUploadedFiles = {};\r\n\r\n\/* \u2500\u2500 File Upload Handlers \u2500\u2500 *\/\r\nfunction twHandleFile(input, key) {\r\n if (!input.files || !input.files[0]) return;\r\n const file = input.files[0];\r\n twUploadedFiles[key] = { name: file.name, size: file.size, type: file.type };\r\n const item = document.getElementById('uitem-' + key.replace('-doc',''));\r\n const fnEl = document.getElementById('fname-' + key);\r\n if (item) item.classList.add('has-file');\r\n if (fnEl) fnEl.textContent = '\u2705 ' + file.name;\r\n twUpdateUploadProgress();\r\n}\r\n\r\nfunction twRemoveFile(key) {\r\n delete twUploadedFiles[key];\r\n const inputKey = key === 'pan-doc' ? 'pan' : key;\r\n const fileInput = document.getElementById('file-' + inputKey);\r\n if (fileInput) fileInput.value = '';\r\n const itemKey = key === 'pan-doc' ? 'pan' : key;\r\n const item = document.getElementById('uitem-' + itemKey);\r\n const fnEl = document.getElementById('fname-' + key);\r\n if (item) item.classList.remove('has-file');\r\n if (fnEl) fnEl.textContent = '\u2014';\r\n twUpdateUploadProgress();\r\n}\r\n\r\nconst MAND_KEYS = ['tan','pan-doc','txdata','challan','prevack'];\r\nconst OPT_KEYS = ['traces','auth','correction'];\r\n\r\nfunction twUpdateUploadProgress() {\r\n const mUploaded = MAND_KEYS.filter(k => twUploadedFiles[k]).length;\r\n const oUploaded = OPT_KEYS.filter(k => twUploadedFiles[k]).length;\r\n\r\n document.getElementById('mand-count').textContent = mUploaded + ' \/ 5 uploaded';\r\n document.getElementById('mand-summary-txt').textContent = mUploaded + ' \/ 5 mandatory files uploaded';\r\n document.getElementById('mand-progress-bar').style.width = (mUploaded \/ 5 * 100) + '%';\r\n\r\n document.getElementById('opt-count').textContent = oUploaded + ' \/ 3 uploaded';\r\n document.getElementById('opt-summary-txt').textContent = oUploaded + ' \/ 3 optional files uploaded';\r\n document.getElementById('opt-progress-bar').style.width = (oUploaded \/ 3 * 100) + '%';\r\n}\r\n\r\n\/* \u2500\u2500 Plan \u2500\u2500 *\/\r\nfunction chooseTdsPlan(plan) {\r\n selectedTdsPlan = plan;\r\n document.getElementById('plan-single').classList.toggle('selected', plan === 'single');\r\n document.getElementById('plan-annual').classList.toggle('selected', plan === 'annual');\r\n}\r\nfunction selectTdsPlan(plan) { selectedTdsPlan = plan; setTimeout(function() { chooseTdsPlan(plan); }, 300); }\r\n\r\n\/* \u2500\u2500 Form Hint \u2500\u2500 *\/\r\nfunction updateFormHint() {\r\n const val = document.getElementById('tds-form-type').value;\r\n const box = document.getElementById('form-hint-box');\r\n if (!val) { box.style.display='none'; return; }\r\n box.style.display = 'block';\r\n if (val.includes('138') || val.includes('140') || val.includes('144') || val.includes('Sec 394')) {\r\n box.innerHTML = '\u2728 <strong>IT Act 2025 Form Selected<\/strong> \u2014 Applicable for Tax Year 2026-27 (payments from April 1, 2026 onwards). New section codes (392\/393\/394) and new payment codes (1001\u20131067) will be used.';\r\n box.style.color = 'var(--purple)';\r\n box.style.background = 'rgba(124,58,237,.06)';\r\n box.style.borderColor = 'rgba(124,58,237,.2)';\r\n } else {\r\n box.innerHTML = '\ud83d\udccb <strong>Old IT Act 1961 Form Selected<\/strong> \u2014 Applicable for FY 2025-26 and earlier. Use this for Q4 FY 2025-26 (Jan\u2013Mar 2026) returns due on 31 May 2026.';\r\n box.style.color = 'var(--navy)';\r\n box.style.background = 'rgba(26,58,110,.04)';\r\n box.style.borderColor = 'rgba(26,58,110,.15)';\r\n }\r\n}\r\n\r\n\/* \u2500\u2500 Checklist \u2500\u2500 *\/\r\nfunction twToggleCheck(item, cbId) {\r\n item.classList.toggle('checked');\r\n document.getElementById(cbId).checked = item.classList.contains('checked');\r\n updateProgress();\r\n}\r\nfunction updateProgress() {\r\n const total = document.querySelectorAll('.tw-checklist-item').length;\r\n const checked = document.querySelectorAll('.tw-checklist-item.checked').length;\r\n const pct = total ? Math.round((checked \/ total) * 100) : 0;\r\n document.getElementById('tds-progress-bar').style.width = pct + '%';\r\n document.getElementById('tds-progress-text').textContent = checked + ' \/ ' + total + ' confirmed';\r\n}\r\n\r\n\/* \u2500\u2500 Ref Generator \u2500\u2500 *\/\r\nfunction twGenRef(prefix) {\r\n const now = new Date();\r\n const y = now.getFullYear().toString().slice(-2);\r\n const m = String(now.getMonth()+1).padStart(2,'0');\r\n const d = String(now.getDate()).padStart(2,'0');\r\n return prefix + y + m + d + '-' + Math.floor(1000 + Math.random() * 9000);\r\n}\r\n\r\n\/* \u2500\u2500 Build WhatsApp Message with Uploaded Files \u2500\u2500 *\/\r\nfunction twBuildWAMessage(ref, name, tan, pan, phone, email, planLabel, checkedDocs, uncheckedDocs) {\r\n let msg = '\ud83d\udcca *TDS\/TCS \u2014 DOCUMENT SUBMISSION*\\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\\n';\r\n msg += '\ud83d\udccb Ref: ' + ref + '\\n\ud83d\udcc5 Date: ' + new Date().toLocaleDateString('en-IN') + '\\n\\n';\r\n msg += '\ud83c\udfe2 *Deductor Details*\\n';\r\n msg += '\u2022 Deductor Name: ' + name + '\\n';\r\n msg += '\u2022 TAN Number: ' + tan + '\\n';\r\n msg += '\u2022 PAN Number: ' + pan + '\\n';\r\n msg += '\u2022 Mobile Number: ' + phone + '\\n';\r\n msg += '\u2022 Email Address: ' + email + '\\n\\n';\r\n msg += '\ud83d\udcb3 *Selected Plan*\\n\u2022 ' + planLabel + '\\n\\n';\r\n\r\n \/\/ Uploaded Files\r\n const allUploaded = Object.entries(twUploadedFiles);\r\n if (allUploaded.length > 0) {\r\n msg += '\ud83d\udcce *Uploaded Documents (' + allUploaded.length + ' files)*\\n';\r\n const docLabels = {\r\n 'tan': 'TAN Allotment Letter',\r\n 'pan-doc': 'PAN Card of Deductor',\r\n 'txdata': 'TDS\/TCS Transaction Data',\r\n 'challan': 'Challan Copy (CIN Details)',\r\n 'prevack': 'Previous Quarter Acknowledgement',\r\n 'traces': 'TRACES Login Details',\r\n 'auth': 'Authorization Letter',\r\n 'correction': 'Correction Return Details'\r\n };\r\n allUploaded.forEach(function(entry, idx) {\r\n const label = docLabels[entry[0]] || entry[0];\r\n msg += (idx + 1) + '. ' + label + ': ' + entry[1].name + '\\n';\r\n });\r\n msg += '\\n\u26a0\ufe0f *Please attach the above files to this WhatsApp chat.*\\n\\n';\r\n } else {\r\n msg += '\ud83d\udcc2 *No files uploaded yet \u2014 team will collect documents on WhatsApp*\\n\\n';\r\n }\r\n\r\n if (checkedDocs.length) msg += '\u2705 *Docs Confirmed Ready (' + checkedDocs.length + ')*\\n' + checkedDocs.join('\\n') + '\\n\\n';\r\n if (uncheckedDocs.length) msg += '\ud83d\udcc2 *Docs to Collect (' + uncheckedDocs.length + ')*\\n' + uncheckedDocs.join('\\n') + '\\n\\n';\r\n msg += '\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\\nVia TaxWise GST Solutions';\r\n return msg;\r\n}\r\n\r\n\/* \u2500\u2500 Form Submit \u2500\u2500 *\/\r\ndocument.getElementById('tw-tds-app-form').addEventListener('submit', function(e) {\r\n e.preventDefault();\r\n const errBox = document.getElementById('tds-err');\r\n errBox.style.display = 'none';\r\n const name = document.getElementById('tds-name').value.trim();\r\n const tan = document.getElementById('tds-tan').value.trim();\r\n const pan = document.getElementById('tds-pan').value.trim();\r\n const phone = document.getElementById('tds-phone').value.trim();\r\n const email = document.getElementById('tds-email').value.trim();\r\n const errors = [];\r\n if (!name) errors.push('Deductor name is required');\r\n if (tan.length !== 10) errors.push('Enter valid 10-character TAN number');\r\n if (pan.length !== 10) errors.push('Enter valid 10-character PAN number');\r\n if (phone.length !== 10) errors.push('Enter valid 10-digit mobile number');\r\n if (!email.includes('@')) errors.push('Enter valid email address');\r\n if (!document.getElementById('tds-consent').checked) errors.push('Please accept the consent');\r\n if (errors.length) {\r\n errBox.innerHTML = '\u274c ' + errors.join('<br>\u274c ');\r\n errBox.style.display = 'block';\r\n errBox.scrollIntoView({behavior:'smooth', block:'center'});\r\n return;\r\n }\r\n\r\n document.getElementById('tds-sub-text').style.display = 'none';\r\n document.getElementById('tds-sub-load').style.display = 'inline';\r\n document.getElementById('tds-submit').disabled = true;\r\n\r\n const ref = twGenRef('TW-TDS-');\r\n const planLabel = selectedTdsPlan === 'annual' ? 'Annual Plan (4 Quarters) \u2014 \u20b97,999' : 'Single Quarter Filing \u2014 \u20b92,499';\r\n const planAmount = selectedTdsPlan === 'annual' ? '\u20b97,999' : '\u20b92,499';\r\n const payLink = selectedTdsPlan === 'annual' ? PAYMENT_LINK_ANNUAL : PAYMENT_LINK_SINGLE;\r\n\r\n const checkedDocs = [], uncheckedDocs = [];\r\n document.querySelectorAll('#tds-checklist-items input[type=checkbox]').forEach(function(cb) {\r\n (cb.checked ? checkedDocs : uncheckedDocs).push((cb.checked ? '\u2705' : '\u23f3') + ' ' + cb.value);\r\n });\r\n\r\n const msg = twBuildWAMessage(ref, name, tan, pan, phone, email, planLabel, checkedDocs, uncheckedDocs);\r\n const waUrl = 'https:\/\/wa.me\/' + WA_NUM + '?text=' + encodeURIComponent(msg);\r\n\r\n setTimeout(function() {\r\n window.open(payLink, '_blank');\r\n window.open(waUrl, '_blank');\r\n document.getElementById('tds-form-body').style.display = 'none';\r\n document.getElementById('tds-success').style.display = 'block';\r\n document.getElementById('tds-ref').textContent = '\ud83d\udd16 ' + ref;\r\n document.getElementById('tds-pay-amount').textContent = planAmount;\r\n document.getElementById('tds-pay-btn').href = payLink;\r\n\r\n \/\/ Checklist summary\r\n const cl = document.getElementById('tds-success-checklist');\r\n cl.innerHTML = '';\r\n document.querySelectorAll('#tds-checklist-items input[type=checkbox]').forEach(function(cb) {\r\n const item = document.createElement('div');\r\n item.className = 'tw-success-check-item';\r\n item.innerHTML = '<span>' + (cb.checked ? '\u2705' : '\ud83d\udce4') + '<\/span> ' + cb.value + (cb.checked ? 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