FAQ / e-TDS / Furnishing of TDS/TCS Return/Statement

Where can I file my TDS/TCS return?

You can file your TDS/TCS return at any of the TIN-FCs managed by NSDL. TIN-FCs are set-up at specified locations across the country. Details are given in the NSDL-TIN website. These can also be furnished directly at NSDL-TIN web-site.

For which Financial Years can I furnish TDS/TCS statements.?

As advised by Income Tax Department, acceptance of TDS/TCS statements pertaining to Financial Years prior to 2007-08 will not be done at TIN.

What are the basic details that should be included in the of e-TDS/TCS return?

Following information must be included in the e-TDS/TCS return for successful acceptance. If any of these essential details is missing, the returns will not be accepted at the TIN-FCs:

·         Correct Tax-deduction/collection Account Number (TAN) of the deductor/collector should be clearly mentioned in Form No. 27A as also in the e-TDS/TCS return, as required by sub-section (2) of section 203A of the Income-tax Act.

·         The particulars relating to deposit of tax deducted at source in the bank should be correctly and properly filled.

·         The data structure of the e-TDS/TCS return should be as per the structure prescribed by the e-Filing Administrator.

·         The Control Chart in Form No. 27A (enclosed in paper form with the e-TDS/TCS return on CD/Pen Drive) should be duly filled and signed.

What are the charges for filing e-TDS/TCS return with TIN-FCs?

You have to pay charges as mentioned below:

No. of deductee records in e-TDS/TCS return Upload charges (exclusive of service tax) Upload charges (inclusive of service tax) Returns having up to 100 records 35.00 39.50 Returns having 101 to 1000 records 178.00 200.00 Returns having more than 1000 records 578.50 650.00

What are the due dates for filing quarterly TDS Returns?

The due dates for filing quarterly TDS returns, both electronic and paper are as under:

Quarter Due Date for Government Deductors Due Date for Other deductor April to June 31 July 15 July July to September 31 October 15 October October to December 31 January 15 January January to March 15 May 15 May

Is the procedure for filing of e-TCS different from that of filing e-TDS return?

The procedure for filing of e-TCS return is the same as that of e-TDS return except the forms to be used are different. The relevant forms for filing the e-TCS return are:

Quarterly statement : Form No 27EQ, 27A (Control Chart).

The e-TCS returns are also to be filed with NSDL at the various TIN-FCs

Should I file TDS certificates and bank challans along with the e-TDS/TCS return?

No, you need not file TDS certificates and bank challans for tax deposited along with the e-TDS/TCS return.

Can more than one e-TDS/TCS return be filed in a single computer media (CD/Pen Drive)?

Yes, More than one e-TDS/TCS statements can be furnished in same computer media.

Can a single e-TDS/TCS return be filed in two or more CD / Pen Drive?

No, one return cannot be furnished in two computer media.

Can e-TDS/TCS return be filed in compressed form?

Yes, if e-TDS/TCS return file is filed in compressed form, it should be compressed using Winzip 8.1 or ZipItFast 3.0 (or higher version compression utility only), so as to ensure quick and smooth acceptance of the file.

Do I have to affix a label on the e-TDS/TCS return CD/Pen Drive? What do I mention on the label affixed on the e-TDS/TCS return CD/Pen Drive?

No, there is no need to affix a label on computer media.

What if I donot have the PANs of all my deductees?

In case PANs of some of the deductees are not available with you for quoting in the TDS statement, you need to deduct tax at a higher rate as prescribed by ITD and flag such deductee records as ‘C’ in the statement.

In case of TCS statement, PAN quoting compliance of 85 % is mandatorily required for validation, i.e. out of the total collectee records in the TCS statement, the PAN should be presentfor 85% of the records failing which the statement will not be validated through the File Validation Utility. In view of this, it is recommended that the records comprising 85% of valid PAN be reported first and the records for the remaining collectees may be reported as and when PAN details are received.

If a deductor faces any difficulty in filing of e-TDS return where can it approach for help?

The details regarding the help required for filing of e-TDS are available on the Income-Tax Department website and the NSDL-TIN website. The TIN-FCs are also available for all related help in the e-filing of TDS returns.

Will computer media be returned by TIN-FC after acceptance of e-TDS/TCS statement?

Yes, computer media will be returned to deductor after acceptance of the e-TDS/TCS statements.