E Filing of TDS/ TCS Returns at E Filing Website
A. CBDT Prescribes Revised Procedure for E Filing of TDS/ TCS Returns at E Filing website [22 June 2016]
The CBDT, vide Notification 11/2016 (DIT-Systems) dt 22 June 2016, has prescribed the revised procedures for registration and manner of preparation and submission of quarterly TDS / TCS Statements or Returns in the e-filing portal, as under:
CBDT Notification No. 11/2016 (DIT-Systems) dt. 22 June 2016
Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31 A(5) and rule 31 AA(5) of the income-tax Rules, 1962 respectively
The provisions relating to the statement of deduction of tax under sub-section (3) of section 200 and the statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 (the Act) are prescribed under Rule 31A and Rule 31AA of the Income-tax Rules, 1962 (the Rules) respectively. As per sub-rule (5) of rule 31A and sub-rule (5) of rule 31AA of the Rules, the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statements and shall be responsible for the day to day administration in relation to furnishing and verification of the statements in the manner so specified.
2. In exercise of power conferred by sub-rule (5) of rule 31A and sub-rule (5) of rule 31AA of the Rules, the Principal Director General of Income-tax (Systems) hereby lays down the following procedures of registration in the e-filing portal, the manner of the preparation of the statements and submission of the statements as follows:
3. The deductors/collectors will have the option of online filing of e-TDSITCS returns through e-filing portal or submission at TIN Facilitation Centres. Procedure for filing e-TDSTTCS statement online through e-filing portal is as under:
a. Registration: The deductor/collector should hold valid TAN and is required to be registered in the e-filing website as “Tax Deductor & Collector” to file the “e-TDS/e-TCS Return”.
b. Preparation: The Return Preparation Utility (RPU) to prepare the TDS/TCS Statement and File Validation Utility(FVU) to validate the Statements can be downloaded from the tin-nsdl website (https://www.tin-nsdl.com/). The statement is required to be uploaded as a zip file and submitted using either Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). For DSC mode, the signature for the zip file can be generated using the DSC Management Utility (available under Downloads in the e-Filing website). Alternatively, deductor/collector can e-Verify using EVC.
c. Submission: The deductor/collector is required to login to the e-filing website using TAN and go to TDS -> Upload TDS. The deductor/collector is required to upload the “Zip” file along with the signature file (generated as explained in para (b) above) or EVC
4. EVC can be generated using one of the following modes:
a. Net Banking – Principal contact person’s net banking login (linked to the registered PAN) can be used to generate the EVC for the TAN of the deductor/collector.
b. Aadhar OTP – The principal contact person’s PAN can be linked with AADHAAR to use this option.
c. Bank Account Number — The principal contact person can use his pre validated bank account details to avail this option.
d. Demat Account Number — The principal contact person can use his pre validated demat account details to avail this option.
This pre generated EVC can be used to e-Verify the TDS return.
5. Once uploaded, the status of the statement shall be shown as “Uploaded”. The uploaded file shall be processed and validated. Upon validation, the status shall be shown as either “Accepted” or “Rejected which will reflect within 24 hours from the time of upload. The status of uploaded file is visible at TDS -> View Filed TDS. In case the submitted file is “Rejected”, the rejection reason shall be displayed.
B. CBDT Prescribes Procedure for E Filing of TDS/ TCS Returns at E Filing website [7 May 2016]
The CBDT, vide Notification 6/2016 dt 4 May 2016, has prescribed procedures for registration in the e-filing portal, the manner of preparation and submission of quarterly TDS / TCS Statements or Returns, as under:
C. User Manual for e Filing of TDS/ TCS Returns at e Filing website of Income Tax Deptt from 1st May 2016
The facility to upload online quarterly TDS/TCS statements in the e-Filing portal of the Income Tax Deptt shall be available with effect from 1st May, 2016. To upload TDS, user should hold valid TAN and should be registered in e-Filing. Statement should be prepared using the Return Preparation Utility (RPU) and validated using the File Validation Utility (FVU). The utilities can be downloaded from tin-nsdl website.