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From June 1, 2003 onwards it is mandatory for all corporate entities to file their e-TDS returns in electronic form. The file
formats for preparation of e-TDS return have been notified by Income Tax Department. The guidelines for preparation
and submission of e-TDS returns are also available on NSDL web site http://tin-nsdl.com.
Deductors may take help of this software for preparing the e-TDS return. After preparing the e-TDS return with the help
of this software, deductors may pass the e-TDS return file through the 'e-TDS File Validation Utility' to verify format level
accracy of the e-TDS return and control totals mentioned on Form 27A. In case user finds any error in e-TDS return, he
may rectify the same in this excel file itself and regenerate the e-TDS return file. This software and e-TDS File Validation
Utility are freely downloadable from http://tin-nsdl.com
1 Before using this software, users are requested to download and go through "Deductors's Manual" from http://tin-
nsdl.com. This manual is freely downloadable from the web-site. Users should also download "e-TDS File Validation
Utility".
2 This software is in the form of an MS-Excel file. The excel file contains three sheets viz. "form26", "challan" and
"deductee". The contents of the three sheets are almost same as that of physical TDS returns. When user opens this file,
a message is displayed on the screen i.e. 'Enable macros' or 'Disable macros'. User should click on 'Enable macros'.
First of all user needs to fill the "Total no. of challans" and "Total no. of dedutee records" in the space given in the first
row of sheet - "form26". Example: in the example given below total no. of challans are 14 and Total no. of deductee
records are 10
Note: No. of deductee records means no. of deductions made during the year (ie. No.of rows filled in sheet
'annex'. For example there are 100 deductees and every deductee is paid every motth and tax deducted. In such
case total no. of deductee records would be 100 X 12 = 1,200.
3 After user fills up the no. of challans and deductee records, user may fillup the required details in other columns
Total no. of ch
4 Now the user should fill up deductor details and challan details in sheet- challan and dedutee details in sheet-annex.
User is required to fill up only those cells which are in white colour
5 At some of the places users may use the drowdown box to fill up the appropriate value. For example in sheet- form26
state (address) of the deductor is to be filled up. When user selects the appropriate cell an arrow will appear on the right
side of the cell. User may click on the arrow and select the appropriate value. Following picture shows the dropdown list.
6 Deductors should fill up all amount fields and "rate at which tax deducted" field upto a maximum of two decimal only.
Furhter all data should be filled in proper format:
Date fields: All date fields should be filled in proper date format e.g. dd/mm/yyyy or mm/dd/yyyy
Amount fields: All amount fields should be in number format. No special character like '/' or '-' etc. should be used.
7 User may also take a print out of these two sheets after duly filling up the same and verify the contents from its records
8 User needs to fill up details in excel file in normal manner only. User should not suffix the details with spaces or prefix
with zeros.
9 Once the user is satisfied that he has filled up all the details required to be filled up in the form, he may click on the
"create file" botton given at the end of sheet - form26. Once the user clicks on the botton the e-TDS return file is
generated and saved as "abc.txt" in C drive of the machine.
10 User must pass this file through e-TDS File Validation Utility to ensure format level accuracy of the file. In case file
contains any errors, user may rectify the same in the excel file itself. After rectifying the errors, user must again pass the
rectified file through e-TDS File Validation Utility. If the file is format wise correct, FVU will generate an upload file which
should be submitted to TIN-FC in a CD/floppy along with physical Form 27A or directly to NSDL through the online
upload facility at www.tin-nsdl.com.
Total no. of challans 0
Form No. 26
(See sections 193, 194,194A, 194B, 194BB, 194C,194D,194EE, 194F, 194G, 194H, 194I, 194J, 194K and rule 37)
Annual Return of deduction of tax under section 206 of I. T Act, 1961 in respect of all payments other than "Salaries"
for the year ending 31st March, …….
1 Particulars of the person making deduction of tax
(a) Name
(b) Address: Flat/ Door/ Block No.
Name of premises/ Building
Road/ Street/ Lane
Area/ Locality
Town/District/City
State
3 Status as difined within the meaning of section 204 read with rule 30
VERIFICATION
I,
hereby certify that all the particulars furnished above are correct and complete.
Place:
Date:
Assessment Year
Financial Year
Regular/Correction Return
If this is a revised return, please mention Provisional Receipt No. of original return
0 Total no. of deductions in 'deductee' sheet 0
Form No. 26
(See sections 193, 194,194A, 194B, 194BB, 194C,194D,194EE, 194F, 194G, 194H, 194I, 194J, 194K and rule 37)
turn of deduction of tax under section 206 of I. T Act, 1961 in respect of all payments other than "Salaries"
for the year ending 31st March, …….
of the person making deduction of tax
VERIFICATION
fy that all the particulars furnished above are correct and complete.
Designation