TDS/TCS Return Online Filing Process

By | May 22, 2019
(Last Updated On: May 22, 2019)



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 1Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Click ‘Register Yourself’ button located at right side of the Home Page on Home Page..
Step 3Select the user type as ‘Tax Deductor and Collector’ ⇒ Click Continue
Step 4Provide the ‘TAN*’ ⇒ Click Continue
Step 5Click the link TRACES provided at ‘Register with TRACES’ ⇒ Click ‘Confirm’ ⇒ Register as Deductor
Step 6After Registration in TRACES, Login to TDS Reconciliation Analysis and Correction enabling System (TRACES).
Step 7Post Login, Link is provided at the homepage of TRACES. Click the link ‘Register with e-Filing’.
Step 8After 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 9After registration, a six digit OTP1 and OTP2 will be shared on your mobile number and email ID, specified at the time of registration
Step 10Enter 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.
NoteThe 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 1Visit the ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Click ‘Login Here’ button located at right side of the Home Page.
Step 3Enter ‘User ID*’ (Note: The User Id differs based on the user type)
S.NoUser TypeWhat will be the User ID to Login
1Individual/HUF/Other than Individual and HUFPermanent Account Number (PAN)
2TANTAN
3ERIStarts with ERIA followed by six digit number
4CAStarts with ARCA followed by six digit membership number of the CA
5External AgencyStarts with EXTA followed by six digit number
Step 4Enter ‘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.

Step 5Enter 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

TAN user can upload the following list of forms.
Form NameDescription
Form 15CAInformation 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 35Appeal to the Commissioner of Income-tax (Appeals) – Form for filing appeal by assessee to CIT(A)
Form 26AFor 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 27BAFor 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 24QQuarterly 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 26QQuarterly 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 27EQQuarterly 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 27QQuarterly 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

TDS stands for Tax Deducted at Source.For the declarations of payment,following TDS return forms are required.

  • 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 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘TDS’ menu located at upper-right side of the page ⇒ Click ‘Upload TDS’
Step 3Enter the following required details:

  • FVU Version
  • Financial Year
  • Form Name
  • Quarter
  • Upload Type
Step 4Click ‘Validate’
Step 5

Attach the TDS(.zip) file at the option ‘Upload TDS(.Zip) File*’ ⇒ Click ‘Submit’ 
As per the taxpayer’s applicability, use EVC or DSC option. Note:For successful submission of TDS statement, user must have registered DSC or EVC. 
Else, refer the EVC – or refer the DSC 

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.
EVCis a 10 digit unique alphanumeric code to confirm the identity of the person.

Usage of e-Verification

e-Verification options

By DSC

Step 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to the ‘Profile Setting’ menu located at the upper-right side of the page ⇒ Click ‘Register Digital Signature Certificate’ ⇒ Click ‘Click here to download the DSC Utility’
Step 3Extract the downloaded DSC Utility ⇒ Open the Executable Jar File (DSC Utility) ⇒ Read the instructions carefully.
Step 4In the DSC Management Utility, go to ‘Register/Reset Password using DSC’ tab ⇒ Enter ‘Enter e-Filing User ID*’, ‘Enter PAN of the DSC*’ ⇒ Select the type of ‘Digital Signature Certificate’ (DSC)
Step 5DSC using .pfx file:

  1. Select the Type of DSC .pfx file
  2. Browse and attach the Keystore file (.pfx File)
  3. Enter the password for your private key
  4. Click ‘Generate Signature file’

DSC using USB token:

  1. Select the Type of DSC (.pfx file or USB token) USB Token
  2. Select USB Token Certificate ⇒ Click ‘Generate Signature File’

Step 6

To view the uploaded TDS –

Step 1Logon to ‘e-Filing’ Portal www.incometaxindiaefiling.gov.in
Step 2Go to ‘TDS’ menu located at upper-right side of the page ⇒ Click ‘View Filed TDS’
Step 3Enter the following details:

  • Financial Year
  • Form Name
  • Quarter

Click ‘View Details’

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

Related Post

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Request for 26QB Refund :E-Tutorial

Online TDS/TCS/Demand Payment With Challan ITNS 281 :e Tutorial

Request for 26A/27BA for Non Deduction/ Collection Transactions : E-Tutorial



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