TDS/TCS RETURN FILLING

Procedure for TCS/ TDS return filing in the ITD e-filing portal
  • Visit ITD’s e-filing home page (ITD e-filing) and login using TAN and Password.
  • After successful login, go to TDS menu >> Upload TDS.
  • In the form provided select the appropriate statement details, viz. …
  • Browse the TDS return filing zip file generated using Saral TDS.
The data structure (file format) in which the e-TDS / e-TCS return is to be prepared has been notified below:

1.

Quarterly Return :

For regular statements pertaining to FY 2010-11 onwards:

For regular statements up to FY 2009-10:

For correction statements pertaining to FY 2010-11 onwards:

For correction statements up to FY 2009-10:

2.
e-TDS/e-TCS return in accordance with the file formats is to be prepared in clean text ASCII format with ‘txt’ as filename extension. e-TDS/e-TCS return can be prepared using in-house software, any other third party software or the NSDL e-TDS Return Preparation Utility.

https://www.tin-nsdl.com/services/etds-etcs/etds-steps.html

Sample files prepared as per the file formats given below for reference.

Quarterly Return :

For statement pertaining to FY 2010-11 onwards:

For statement upto FY 2009-10

3.
Once the file has been prepared as per the file format, it should be verified using the File Validation Utility (FVU) provided by NSDL e-Gov.

*FVU for Quarterly Returns: e-TDS / e-TCS returns prepared upto FY 2009-10 (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be validated using this utility.

*FVU for Quarterly Returns: e-TDS / e-TCS returns prepared for FY 2010-11 and onwards (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be validated using this utility.

 

4.
In case file has any errors the FVU will give a report of the errors. Rectify the errors and verify the file again through the FVU.

 

5.The upload file generated by the FVU on successful validation is to be furnished to a TIN-FC.

Quarterly Return :

Each e-TDS/TCS return saved in a CD/Pen Drive to be submitted along with a signed copy of the control chart (Form 27A). With effect from February 1, 2014, it is mandatory to submit Form 27A generated by TDS/TCS FVU (File Validation Utility) duly signed, along with the TDS/TCS statement(s). Any other Form 27A submitted will be treated as invalid submission and the same will be rejected by TIN-FC branches. (Form 27A).