Procedure for Filing TDS Return

Liability to File TDS return Electronically [E-TDS RETURN]

Following Assessees are required to furnish TDS return in electronic form as per Section 206 of the Income Tax Act:

  • All Government deductor/collector (Notification No. 205/2003).
  • All Corporate deductor/collector.
  • All deductor/collector who are liable to get accounts audited under section 44AB in the immediately preceeding financial year.
  • Where the the number of deductee records in a statement for any quarter of the financial year is equal to or more than twenty (Notification No. 41/2010).

All other assessee except the above mentioned can file their return either in physical form or electronic form.


How to Prepare E-TDS Return using NSDL Software ?

E-TDS returns are prepared using any Return Preparation Utility (RPU). There are many 3rd party software and services available in the market that helps you prepare and file the e-TDS return. To facilitate preparation of e-TDS returns, government has also launched a TDS Return Preparation Utility, that can be downloaded from the NSDL website without any cost.

Download Latest Return Preparation Utility Here !

Submission of TDS Returns

The TDS return prepared can be uploaded on NSDL website directly. In such case the assessee needs to digitally sign the form. In case of e-filing of TDS return a token number is generated instantly, that can be used as an acknowledgement receipt. In case there’s any discrepancy in the return a non-acceptance memo is issued stating reasons of rejection.

Assessee can also submit the return in a CD/Pen Drive accompanied by a signed verification in Form No. 27A at any TIN-FC (Facilitaion Centres) opened by NSDL at various cities.

Click to locate your nearest TIN- Facilitation Centres

Following are the charges for furnishing e-TDS return:

No. of deductee records in e-TDS/TCS return Upload charges (exclusive of service tax)
Returns having up to 100 records Rs. 31.15
Returns having 101 to 1000 records Rs. 178
Returns having more than 1000 records Rs. 578.50


Revision of TDS Return

In case of any discrepancies in original TDS return, a correction return is filed that can be prepared using any RPU. Same fee is applicable for correction return also. An assessee can file a correction return any number of time. There is no due date or time limit for filing correction return.


TDS Return Status

The status of TDS/TCS return status can be checked at TIN NSDL website. Click here to check the status.

Recommended Read -

Due date for filing TDS Return

Consequences for late filing of TDS Returns

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