E- TDS/TCSRETURNS

FREQUENTLYASKEDQUESTIONS 1. What is e-TDS Return?

e-TDS return is a TDS return prepared in form No.24,26 or 27 in electronic media as per prescribed data structure in either a floppy or a CD !". The floppy or CD !" prepared should be accompanied by a si#ned $erification in %orm No.27&.
2. Who is required to file e-TDS return?

&s per Section 2'6 of (ncome Ta) &ct all corporate and #o$ernment deductors are compulsorily re*uired to file their TDS return on electronic media +i.e. e-TDS returns,. -o.e$er, for other Deductors, filin# of e-TDS return is optional.
3. Under what provision the e-TDS return should be filed?

&n e-TDS return should be filed under Section 2'6 of the (ncome Ta) &ct in accordance .ith the scheme dated 26./.'0 for electronic filin# of TDS return notified by the C1DT for this purpose. C1DT Circular No./ dated 23.3.'0 may also be referred.
. What are the for!s to be used for filin" annual#quarterl$ TDS#T%S returns?

%ollo.in# are the returns for TDS and TCS and their periodicity4 Form No Form 24 Particulars Periodicity Annual Annual

Annual return of "Salaries" under Section 206 of Income Tax Act, 1961 Annual return of deduction of tax under section 206 of Income Tax Act, Form 26 1961 in respect of all payments ot er t an "Salaries" Statement of deduction of tax from Form 2! interest, di"idend or any ot er sum paya#le to certain persons Annual return of collection of tax Form under section 206& of Income Tax 2!% Act, 1961 Form $uarterly statement for tax deducted

$uarterly Annual $uarterly

24$ Form 26$ Form 2!$ Form 2!%$

at source from "Salaries" $uarterly statement of tax deducted at source in respect of all payments ot er $uarterly t an "Salaries" $uarterly statement of deduction of tax from interest, di"idend or any $uarterly ot er sum paya#le to non'residents $uarterly statement of collection of tax at source

&. 'a$!ents are !ade to e!plo$ees and (ontra(tors. )n su(h a (ase* TDS return is required to be sub!itted in a sin"le +or! or separate for! is required for e!plo$ees , (ontra(tors.

%or ta) deducted at source from salary paid to employees, the annual return for ta) deducted at source up to financial year 2''4-2''5 is to be filed in %orm 24 and from financial year 2''52''6 on.ards, the *uarterly returns are to be filed in %orm 246. Similarly, in case of payments mad to contractors, %orm 26 .ill ha$e to be filed for deduction made up to financial year 2''42''5 and %orm 266 on a *uarterly basis for deductions made from financial year 2''5-2''6 on.ards.
-. Who is the e-+ilin" .d!inistrator?

The C1DT has appointed the Director 7eneral of (ncometa)+Systems, as e- %ilin# &dministrator for the purpose of the 8lectronic %ilin# of eturns of Ta) Deducted at Source Scheme,2''0.
/. Who is an e-TDS )nter!ediar$?

C1DT has appointed National Securities Depository 9td., "umbai as e-TDS (ntermediary.
0. 1ow will the e-TDS returns be prepared?

e-TDS return has to be prepared in the data format issued by e%ilin# &dministrator. This is a$ailable on the .ebsites of (ncometa) Department at i.e. ....incometa)india.#o$.in and of NSD9 at ....tin-nsdl.com. There is a $alidation soft.are a$ailable alon# .ith the data structure .hich should be used to $alidate the data structure of the e-TDS return prepared. The e TDS return should ha$e follo.in# features4

%ac e'T(S return file )Form 24, 26 or 2!* s ould #e in a separate &(+floppy, %ac e'T(S return file s ould #e accompanied #y a duly filled and si-ned )#y an aut orised si-natory* Form 2!A in p ysical form, %ac e'T(S return file s ould #e in one &(+floppy, It s ould not span across multiple floppies, In case t e si.e of an e'T(S return file exceeds t e capacity of one floppy, it s ould #e furnis ed on a &(, In case t e e'T(S return file is in a compressed form at, it s ould #e compressed usin- /in.ip 0,1 or 1ipItFast 2,0 compression utility only to ensure 3uic4 and smoot acceptance of t e file, 5a#el s ould #e affixed on eac &(+floppy mentionin- name of t e deductor, is TA6, Form no, )24, 26 or 2!* and period to 7 ic t e return pertains, T ere s ould #e not any o"er7ritin- + stri4in- on Form 2!A, If t ere is any, t en t e same s ould #e ratified #y an aut orised si-natory, 6o #an4 c allan, copy of T(S certificate s ould #e furnis ed alon-7it e'T(S return file, In case of Form 26 and 2!, deductor need not furnis p ysical copies of certificates of no deduction or lo7er deduction of T(S recei"ed from deductees, In case of Form 24 deductor s ould furnis p ysical copies of certificates of 8no deduction or deduction of T(S at lo7er rate8, if any, recei"ed from deductees, e'T(S return file s ould contain TA6 of t e deductor 7it out 7 ic t e return 7ill not #e accepted, &(+floppy s ould #e "irus free, In case any of t ese re3uirements are not met t e e'T(S return 7ill not #e accepted at TI6' F&s,
2. %an !ore than one e TDS return of the sa!e Dedu(tor be prepared in one %D#flopp$?

No separate CD:floppy should be used for each return.

13. Where (an the e-TDS return be filed?

e-TDS returns can be filed at any of the T(N-%C opened by the eTDS (ntermediary for this purpose. &ddresses of these T(N-%Cs are a$ailable at the .ebsite on ....incometa)india.#o$.in or at ....tin-nsdl.com.
11. What are the basi( details that should be in(luded in the of e-TDS return?

%ollo.in# information must be included in the e-TDS return for

successful acceptance. (f any of these essential details is missin#, the returns .ill not be accepted at the T(N - %acilitation Centres -

&orrect Tax deduction Account 6um#er )TA6* of t e (eductor is clearly mentioned in Form 6o,2!A as also in t e e'T(S return, as re3uired #y su#' section )2* of section 202A of t e Income'tax Act, T e particulars relatin- to deposit of tax deducted at source in t e #an4 are correctly and properly filled in t e ta#le at item 6o,6 of Form 6o,24 or item 6o,4 of Form 6o,26 or item 6o,4 of Form 6o,2!, as t e case may #e, T e data structure of t e e'T(S return is as per t e structure prescri#ed #y t e e'Filin- Administrator, T e &ontrol & art in Form 2!A is duly filled in all columns and "erified and as enclosed in paper form 7it t e e'T(S return on computer media, T e &ontrol totals of t e amount paid and t e tax deducted at source as mentioned at item 6o,4 of Form 6o,2!A tally 7it t e correspondin- totals in t e e'T(S return in Form 6o, 24 or Form 6o, 26 or Form 6o,2!, as t e case may #e,
12. What happens if an$ of the (ontrol total !entioned in +or! 2/. not !at(h with that in the e TDS return?

(n such a case the e TDS return .ill not be accepted at the T(N %acilitation Centre.
13. What happens in a situation where a dedu(tor does not have T.4 or has a T.4 in old for!at?

The Deductor .ill ha$e to file an application in %orm 431 at the T(N %acilitation Centre alon# .ith application fee+ s 5':-, for T&N.
1 . Whether an$ (har"es are to be paid to the e-TDS )nter!ediar$?

The assessee is to pay follo.in# char#es as upload char#es at the time of filin# of e-TDS return to ":s NSD9. Upload charges 9eturns a"in- up to 100 deductees records 9s,2:+' 9eturns a"in- 101 to 1000 deductees 9s, 1:0+' records 9eturns a"in- more t an 1000 deductees 9s,:00+' records Tax as applica#le 7ill also #e paid #y t e deductor, Category of e-TDS return

1&. 1ow to find address of the offi(e where e-TDS return (an be filed?

&ddresses of the T(N %Cs are a$ailable ....incometa)india.#o$.in or at ....tin-nsdl.com..

1-. What are the due dates for filin" quarterl$ TDS Returns?

on

The due dates for filin# *uarterly TDS returns, both electronic and paper are as under4 Quarter April to ;une ;uly to Septem#er <cto#er to (ecem#er ;anuary to =arc Due Date ;uly 1: <cto#er 1: ;anuary 1: ;une 1: Due Date for 27 Q 14 ;uly 14 <cto#er 14 ;anuary 14 ;une

1/. )s the pro(edure for filin" of e T%S different fro! that of filin" eTDS return?

The procedure for filin# of e-TCS return is the same as that of eTDS e)cept the forms to be used are different. The rele$ant forms for filin# the eTCS return are

Annual ' Form 6o, 2!%, 2!> )&ontrol & art* $uarterly' Form 6o 2!%$, 2!A, T e T&S returns are also to #e filed 7it 6S(5 at t e "arious facilitation centers opened #y it at "arious stations, T e detailed addresses of t e same are a"aila#le at t e 7e#sites 777,incometaxindia,-o",in and 777,tin'nsdl,com,
10. 5-TDS returns have been !ade !andator$ for 6overn!ent dedu(tors. 1ow do ) 7now whether ) a! a 6overn!ent dedu(tor or not?

&ll Dra.in# and Disbursin# !fficers of Central and State 7o$ernments come under the cate#ory of #o$ernment deductors.
12. Whether the parti(ulars of the whole $ear or of the relevant quarter are to be filled in .nne8ures )* )) and ))) of +or! 2 9?

In Annexure I, only t e actual fi-ures for t e rele"ant 3uarter are to #e reported, In Annexures II ? III, estimated+actual particulars for t e 7 ole financial year are to #e -i"en, @o7e"er, Annexures II ? III are optional in t e return for t e

23. )n +or! 2 9* should the parti(ulars of even those e!plo$ees be "iven whose in(o!e is below the threshold li!it or in whose (ase* the in(o!e after "ivin" dedu(tions for savin"s et(. is below the threshold li!it?

Aarticulars of only t ose employees are to #e reported from t e 1st 3uarter on7ards in Form 24$ in 7 ose case t e estimated income for t e 7 ole year is a#o"e t e t res old limit, In case t e estimated income for t e 7 ole year of an employee after allo7indeduction for "arious sa"in-s li4e AAF, BAF, 6S& etc, comes #elo7 t e taxa#le limit, is particulars need not #e included in Form 24$, In case due to some reason estimated annual income of an employee exceeds t e exemption limit durin- t e course of t e year, tax s ould #e deducted in t at 3uarter and is particulars reported in Form 24$ from t at 3uarter on7ards,
21. 1ow are the parti(ulars of those e!plo$ees who are with the e!plo$er for a part of the $ear to be shown in +or! 2 9?

/ ere an employee as 7or4ed 7it a deductor for part of t e financial year only, t e deductor s ould deduct tax at source from is salary and report t e same in t e 3uarterly Form 24$ of t e respecti"e 3uarter)s* up to t e date of employment 7it im, Furt er, 7 ile su#mittin- Form 24$ for t e last 3uarter, t e deductor s ould include particulars of t at employee in Annexures II ? III irrespecti"e of t e fact t at t e employee 7as not under is employment on t e last day of t e year, Similarly, 7 ere an employee Coins employment 7it as deductor durin- t e course of t e financial year, is T(S particulars s ould #e reported #y t e current deductor in Form 24$ of t e rele"ant 3uarter, Furt er, 7 ile su#mittinForm 24$ for t e last 3uarter, t e deductor s ould include particulars of T(S of suc employee for t e actual period of employment under im in Annexures II ? III,
22. The !anner of (o!putin" total in(o!e has been (han"ed in the bud"et for the (urrent $ear b$ allowin" dedu(tion under se(tion 03%. 1owever* the present +or! 2 9 shows a (olu!n for rebate under se(tion 00* 00:* 00% and 00D. how should +or! 2 9 be filled up in absen(e of a (olu!n for se(tion 03%?

;hile fillin# up %orm 246, the columns pertainin# to sections //, //1, //C and //D may be left blan<. &s re#ards deduction under section /'C, the same can be sho.n in the column 042 pertainin# to =&mount deductible under any other pro$ision of Chapter >(-&?.
23. +or! 2 9 shows a (olu!n whi(h requires e8planation for lower dedu(tion of ta8. 1ow (an a DD; assess it? 'lease (larif$.

Certificate for lo.er deduction or no deduction of ta) from salary is #i$en by the &ssessin# !fficer on the basis of an application made by the deductee. (n cases .here the &ssessin# !fficer has

issued such a certificate to an employee, deductor has to only mention .hether no ta) has been deducted or ta) has been deducted at lo.er rate on the basis of such a certificate.
2 . %an ) file +or! 2-9 separatel$ for (ontra(tors* professionals* interest et(.?

No. & sin#le %orm 266 .ith separate anne)ures for each type of payment has to be filed for all payments made to residents.
2&. +ro! whi(h finan(ial $ear will the .nnual State!ent under Se(. 233.. <+or! 4o. 2-.S= be issued?

The annual statement +%orm No 26&S, .ill be issued for all ta) deducted and ta) collected at source from %.@ 2''5-'6 on.ards after the e)piry of the financial year.
2-. 1ow will the '.4 wise led"er a((ount be (reated b$ the inter!ediar$ i.e. 4SD> in respe(t of pa$!ent of TDS !ade b$ dedu(tors in :an7s.

The A&N .ise led#er account .ill be created after matchin# the information in the TDS:TCS returns filed by the deductor: collector and the details of ta) deposited in ban<s comin# throu#h !9T&S.
2/. What essential infor!ation will be required to be "iven in the quarterl$ state!ent to enable a((urate "eneration of '.4 wise led"er a((ount?

The accuracy of A&N .ise led#er account .ill depend on4-

&orrect 3uotin- of TA6 #y t e deductor, &orrect 3uotin- of AA6 of deductor &orrect and complete 3uotin- of AA6 of deductee, &orrect 3uotin- of &I6 ) c allan identification num#er* 7 ere"er payment is made #y c allan,
20. Will a dedu(tee be able to view his led"er a((ount on T)4 website?

@es.
22. )f a dedu(tee finds dis(repan($ in his '.4 led"er a((ount* what is the !e(hanis! available for (orre(tion?

The details re#ardin# the help re*uired for filin# of eTDS are

a$ailable on the follo.in# t.o .ebsites4

777,incometaxindia,-o",in 777,tin'nsdl,com T e TI6 Facilitation &enters of t e 6S(5 at o"er 2!0 cities are also a"aila#le for all related elp in t e e filin- of t e T(S returns,
33. Whether the eTDS (an be filed online?

@es eTDS return can be filed online under di#ital si#nature.

31. Will the 'aper TDS data be available online on T)4 database?

@es the Aaper TDS data .ill also be a$ailable in T(N database after the di#italiBation of the Aaper TDS return by the e-intermediary.
32. ) do not 7now the :an7 bran(h (ode of the bran(h in whi(h ) deposited ta8. %an ) leave this field blan7?

1an< 1ranch code or 1S code is a 7 di#it code allotted to ban<s by 1(. This is different from the branch code .hich is used for ban< drafts etc. This no. is #i$en in the !9T&S challan or can be obtained from the ban< branch or from ....tin-nsdl.com. (t is mandatory to *uote 1ST code both in challan details and deductee details. -ence, this field cannot be left blan<. 7o$ernment deductors transfer ta) by boo< entry, in .hich case the 1S code can be left blan<.
33. What should ) !ention in the field ?paid b$ boo7 entr$ or otherwise? in dedu(tion details?

(f payment to the parties +on .hich TDS has been deducted, has been made actually i.e. by cash, che*ue, demand draft or any other acceptable mode, then Cother.iseC has to be mentioned in the specified field. 1ut if payment has not been actually made and merely a pro$ision has been made on the last date of the accountin# year, then the option CAaid by 1oo< 8ntryC has to be selected.
3 . What is the ?Upload +ile? in the new +ile @alidation Utilit$?

8arlier the C(nput fileC of the %ile >alidation Dtility +%>D, had to be

filed .ith T(N %C. No. CDpload %ileC .hich has information such as the $ersion no. of %>D has to %C. This is a file .hich is #enerated by the %@D :file prepared by the eturn Areparation Dtility + usin# the %@D.

some additional be filed .ith T(N after the return AD, is $alidated

3&. :$ who! should the (ontrol (hart +or! 2/.# 2/: be si"ned?

%orm 27&: 271 is the summary of the TDS:TCS return. (t has to be si#ned by the same person .ho is authoriBed to si#n the TDS: TCS return in paper format.
3-. What are the %ontrol Totals appearin" in the 5rror # response +ile "enerated b$ validatin" the te8t file throu"h +ile @alidation Utilit$ <+@U= of 4SD>?

The Control Totals in 8rror response %ile are #enerated only .hen a $alid file is #enerated. !ther.ise, the file sho.s the <ind of errors. The control totals are as under4

6o, of deductee+party recordsD In case of Form 24, it is e3ual to t e num#er of employees for 7 ic T(S return is #ein- prepared, In case of Form 26+ 2!, it is e3ual to t e total num#er of records of tax deduction, 10 payments to 1 party 7ould mean 10 deductee records, Amount AaidD T is is t e Total Amount of all payments made on 7 ic tax 7as deducted, In case of Form 24, it is e3ual to t e Total Taxa#le Income of all t e employees, In case of Form 26+2!, Amount Aaid is e3ual to t e total of all t e amounts on 7 ic tax as #een deducted at source, Tax (eductedD T is is t e Total Amount of Tax actually (educted at source for all payments, Tax depositedD T is is t e total of all t e deposit c allans, T is is normally t e same as Tax (educted #ut at times may #e different due to interest or ot er amount,
3/. .re the (ontrol totals appearin" in +or! 2/. sa!e as that of 5rror# response +ile?

@es, the control totals in %orm 27& and in 8rror: response %ile are same.
30. What if e-TDS return does not (ontain '.4s of all dedu(tees?

(n case A&Ns of some of the deductees are not mentioned in the

e-TDS return, the Aro$isional eceipt .ill mention the count of missin# A&Ns in the e-TDS return. The details of missin# A&Ns +e)tent it can be collected from the deductees, may be furnished .ithin se$en days of the date of Aro$isional eceipt to T(N- %C. eTDS return .ill be accepted e$en .ith missin# A&Ns. -o.e$er, if A&N of deductees is not #i$en in the TDS return, ta) deducted from payment made to him cannot be posted to the statement of TDS to be issued to him u:s 2'0&&.
32. )s the ban7 (hallan nu!ber (o!pulsor$?

@es. Challan identification number is necessary for all non #o$ernment deductors.
3. Will the quarterl$ paper returns be a((epted b$ the )n(o!e ta8 depart!ent?

No. &ll *uarterly paper TDS:TCS returns .ill be recei$ed at T(N-%Cs

1. )s '.4 !andator$ for dedu(tor and e!plo$ees# dedu(tees ?

A&N of the deductors has to be #i$en by non #o$ernment deductors. (t is essential to *uote A&N of all deductees failin# .hich credit of ta) deducted .ill not be #i$en.
2. What is the due date for furnishin" TDS returns for the finan(ial $ear 233 -233& and the 1st quarterl$ return for the finan(ial $ear 233&233-?

The due date for furnishin# returns for ta) deducted for the financial year 2''4-2''5 .as 0'th Eune, 2''5 .hich has been e)tended to 02st &u#ust, 2''5 in case of 7o$ernment deductors only. The *uarterly returns for the *uarter endin# 0'th Eune become due on 25th Euly. -o.e$er, for the *uarter endin# 0'th Eune, 2''5, the due date has been e)tended to 02st &u#ust, 2''5 for all deductors.