TDS/TCS Return > Online Filing
Step – I
The data structure (file format) in which the e-TDS / e-TCS return is to be prepared has been notified in https://www.tin-nsdl.com/services/etds-etcs/etds-rpu.html
Step – II
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 Return Preparation Utility provided by NSDL or any other third party software
Step – III
Once the file has been prepared as per the file format, it should be verified using the File Validation Utility (FVU) provided by NSDL
Step – IV
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.
Step – V
Generated .fvu file can be submitted at TIN-FC or uploaded at http://incometaxindiaefiling.gov.in/ website
For Online upload of TDS/TCS Statement, registration of organisation at http://incometaxindiaefiling.gov.in/ is mandatory
Registration Process on IncomeTaxIndiaEfiling for TDS /TCS online Filing
Registration
Registration helps in creating a user account in the e-Filing portal. User can create an account by registering the TAN details in the e-Filing portal.
To e-file the Income Tax Return (ITR), user will have to register on the Income Tax Department’s online tax filing site (incometaxindiaefiling.gov.in)
Prerequisite
The user must have the following mandatory details:
- Valid TAN
- Valid Mobile Number
- Valid Email Address, preferable belonging to Principal Contact Number
Registration Process
Perform the following steps to register as a ‘TAN User’:
| Step 1 | Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in |
| Step 2 | Click ‘Register Yourself’ button located at right side of the Home Page on Home Page.. |
| Step 3 | Select the user type as ‘Tax Deductor and Collector’ ⇒ Click Continue |
| Step 4 | Provide the ‘TAN*’ ⇒ Click Continue |
| Step 5 | Click the link TRACES provided at ‘Register with TRACES’ ⇒ Click ‘Confirm’ ⇒ Register as Deductor |
| Step 6 | After Registration in TRACES, Login to TDS Reconciliation Analysis and Correction enabling System (TRACES). |
| Step 7 | Post Login, Link is provided at the homepage of TRACES. Click the link ‘Register with e-Filing’. |
| Step 8 | After user is landed to e-Filing portal, fill in the required details in the form.Password DetailsDetails of Authorised personOrganization DetailsPostal Address of OrganizationClick ‘Continue’ |
| Step 9 | After registration, a six digit OTP1 and OTP2 will be shared on your mobile number and email ID, specified at the time of registration |
| Step 10 | Enter the correct OTP to complete the registration process Note: If PAN of Organisation is available, registration request is sent to the PAN of Organisation for approval. After approval, registration process will be completed. |
| Note | The User Id for login is the Tax Deduction and Collection Account Number (TAN). |
Login to e-Filing
Perform the following steps to login at e-Filing portal:
| Step 1 | Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in | ||||||||||||||||||
| Step 2 | Click ‘Login Here’ button located at right side of the Home Page. | ||||||||||||||||||
| Step 3 | Enter ‘User ID*’ (Note: The User Id differs based on the user type)
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| Step 4 | Enter ‘Password*’ (Note: The password is set at the time of registration in the e-Filing portal)
Note: If you have forgotten password, Click here to know more. |
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| Step 5 | Enter the value of ‘Captcha*’ as displayed on the screen. (If the image is not visible properly, the image can be changed by clicking on refresh button beside) ⇒ Click ‘Login’ Or, Visually Challenged users can use the OTP option that is ‘Request OTP’ instead of Captcha. OTP will be shared to registered Mobile Number. |
Filing of TDS statements and Other Forms
| Form Name | Description |
| Form 15CA | Information to be furnished for payments to a non-resident not being a company, or to a foreign company |
| Form 15G(Consolidated) | Statement of Declaration under section 197A (1) and section 197A (1A) by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax. |
| Form 15H(Consolidated) | Statement of Declaration under section 197A(1C) by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax. |
| Form 35 | Appeal to the Commissioner of Income-tax (Appeals) – Form for filing appeal by assessee to CIT(A) |
| Form 26A | For Furnishing Accountant certificate under the first proviso to sub-section(1) of section 201 of the Income Tax Act, 1961 under Rule 31ACB of Income Tax Rules,1962 to TAN users. |
| Form 27BA | For Furnishing Accountant certificate under the first proviso to sub-section(6A) of section 206C of the Income Tax Act, 1961 under Rule 37J of Income Tax Rules,1962 to TAN users. |
| Form 24Q | Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March …(Financial year) |
| Form 26Q | Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than salary for the quarter ended June/September/December/March …(Financial year) |
| Form 27EQ | Quarterly statement of collection of tax at Source under section 206C of Income-tax Act, 1961 for the quarter ended June/September/December/March …(Financial year) |
| Form 27Q | Quarterly statement of deduction of tax under sub-section (3) of section 200 of Income-tax Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March …(Financial year) |
TDS Statements
- Form 24Q – Quarterly Statement of TDS u/s 200(3) (Salary)
- Form 26Q – Quarterly Statement of TDS u/s 200(3) (Other than Salary)
- Form 27Q – Quarterly Statement of TDS u/s 200(3) (Non-resident – Other than Salary)
- Form 27EQ – Quarterly Statement of TDS u/s 206C
Prerequisite: To file Tax Deducted at Source (TDS), user has to visit NSDL website to prepare and generate the file.
Perform the following steps to upload TDS:
| Step 1 | Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in | ||||||||||
| Step 2 | Go to the ‘TDS’ menu located at upper-right side of the page ⇒ Click ‘Upload TDS’ | ||||||||||
| Step 3 | Enter the following required details:
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| Step 4 | Click ‘Validate’ | ||||||||||
| Step 5 |
Attach the TDS(.zip) file at the option ‘Upload TDS(.Zip) File*’ ⇒ Click ‘Submit’ by EVC EVC The process of verifying an item electronically using Electronic Verification Code (EVC) or Aadhaar OTP or Digital Signature Certificate. Verification is mandatory to accept the items for further processing. By DSC
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| Step 6 |
To view the uploaded TDS –
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| Note: | If the TDS statement is already uploaded in TIN_FC/NSDL, kindly do not upload it again in e-Filing portal. |
Click here to Online File the TDS/TCS Statement on IncomeTax IndiaEfiling.gov.in
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