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E-filing of TDS Returns

STATUTORY BACKGROUND:
Finance Act, 2003 amended section 206 of Income Tax Act, 1961 to make it mandatory for
corporate deductors to furnish their TDS returns in electronic form (e-TDS returns). The
scheme for furnishing TDS return in electronic form was notified by the Central Board of
Direct Taxes (CBDT) vide Notification No. 205/2003 dated August 26, 2003.
Finance Act, 2004, further amended section 206 of the Income Tax Act, 1961, making it
mandatory for government deductors also to furnish e-TDS returns from F.Y. 2004-05. E-TDS
returns are to be prepared in accordance with the data structure (file format) specified by
Income Tax Department (ITD).
Income Tax Department vide its notification no. 238/2007 dated August, 2007amended Rules
31A of the Income Tax Rules, 1962 to provide mandatoryelectronic filing of TDS return in
respect of following cases :
1. Deductors required to get accounts audited u.s. 44AB in the immediately preceding
financial year.
2. Deductors having number of deductee records in a quarterly return for any quarter of the
immediately preceding financial year more than or equal to 50.
FORMS & PERIODICITY
Following are returns for TDS and TCS which are to be filed quarterly.

CBDT has designated Director General of Income Tax (Systems) as e-filing administrator for
the purpose of administration of scheme of E-filing of TDS. CBDT has authorised National
Security Depository Ltd. (NSDL) to be e-TDS Intermediary. NSDL has established TIN
Facilitation Centres (TIN-FCs) across the country to facilitate deductors furnish their e-TDS
returns.
PREPARATION OF E TDS RETURN
e-TDS return has to be prepared in accordance with the file format prescribed by the Income
Tax Department. NSDL has provided free downloadable utilityat http://tin.nsdl.com for the
purpose of preparation of e-TDS return. Alternatively, various softwares are available for
preparation of TDS returns.
Following points should be noted while preparing E-TDS return :
1. Payment of TDS / TCS in Bank and Verification thereof
(i)
(ii)

Challan no. 281 should be used for deposit of TDS/TCS.


Correct 10-digit Tax Deduction Account Number (TAN), name and address of the
deductor/collector should be quoted on each challan used for depositing tax. TAN
details should be verified from the Income Tax Department web-site.

(iii)

(Separate challans should be used to deposit tax deducted under different sections.
Correct code for nature of payment should be indicated in the relevant column in
the challan. (For example, 94C for payment to contractors and sub-contractors, 94I

(iv)

for rent).
Separate challans should be used to deposit tax deducted for different types of

(v)

deductees, i.e. Corporate or Non Corporate.


It is mandatory for the following types of assessees to pay tax online with effect
from April 1,2008. a) All the corporate assessees. b) All assessees (other than
company) to whom provisions of section 44AB of the Income Tax Act, 1961 are
applicable.
Challan Identification Number (CIN): After the taxes are paid, the collecting bank

(vi)

branch will give a counter foil as acknowledgement for the taxes paid. Ensure that
the bank has mentioned the Challan Identification Number (CIN) on the counter
foil. CIN has three parts : 7 digit BSR code of the bank branch where tax is
(vii)

deposited, Date of Deposit of tax and Serial Number of Challan.


The status of the challan deposited can be viewed on the NSDL-TIN website

(www.tin-nsdl.com) under the link Challan Status Enquiry.


(viii) Challan Amount
a. Actual challan amount should be mentioned in the TDS Return. This will enable
matching the challan details provided by the deductor in the TDS return with the
challan details uploaded by banks.
b. If TDS for two months (June and July) was paid using one challan, the same
challan details should be repeated for both Q1 and Q2. However, it should be
ensured that the total TDS deposited for the corresponding deductees given in
returns for both quarters should be less than or equal to the challan amount.
3. Permanent Account Number of Deductee
In case valid PAN of a deductee is not available, the deductor should mention the
details as under :
PANAPPLIED - in case deductee does not have a PAN but has applied and provided
proof of application of PAN.
PANNOTAVBL - where deductee has not given any PAN or proof of PAN application.
This means PAN is not available.

PANINVALID - where deductee has provided PAN but it is structurally invalid. The
Deductee PAN field should contain a structurally valid PAN or PANAPPLIED or
PANNOTAVBL or PANINVALID only. If any other value is mentioned in this field
then the FVU will give an error during validation of the TDS return.
4. Deductee Type (Company/Non Company):
Deductee Type should be properly indicated.
5. Payment by Book Entry or Otherwise
If tax is deducted on the basis of provision made on the last day of the accounting year
then the option Paid by Book Entry has to be selected. This is necessary to ascertain the
correct due date of payment for such tax deduction.
6. Rate of TDS & Reason Code for non deduction or lower deduction:
The rate of tds should be correctly mentioned in the e-TDS return. If lower deduction / no
deduction is on account of a certificate under section 197, then this should be indicated by
writing A in the appropriate column. If lower deduction / no deduction is on account of
declaration under section 197A, then this should be indicated by writing B in the
appropriate column.
VALIDATION OF E TDS RETURN
File Validation Utility (FVU) has been developed by NSDL to help deductors ensure that the
e-TDS returns prepared by them conform to the prescribed file format. After preparing e-TDS
return in accordance with the file formats notified by ITD, a text file is generated with txt as
filename extension. This *.txt file should be validated using the latest FVU to ascertain
whether the return contains any format level error(s). In case the errors are found, these errors
should be rectified and the file should be validated once again. This procedure should be
repeated till an error free return is prepared. It should be noted that the FVU validates only the
format level accuracy of the e-TDS return.
After successful validation of input file, three files are generated: TDS Statement Statistics
Report, PAN statistics report and upload file. Eg. In caseof valid file for Form 26Q, the FVU
will generate three files as follows

Form 26Q.html : TDS Return Statistics Report


This report is a summary of the e-TDS return successfully validated by the FVU. It should be
ensured that the control totals along with the TAN, assessment year and other details as
reflected in this report match with the actual information.
Form26Q_PAN_Statistics.html
This is a PAN Statistics Report which contain list of deductee PAN deficiencies like invalid
PAN, PAN not available and PAN applied. If there are no PAN deficiencies, then this file will
not be generated.
Form26Q.fvu
This is an upload file generated with the same file name as the input file but with an
extension .fvu. This .fvu file should be copied on floppy or CD for the purpose of furnishing
the same at TIN FC.
FILING OF e-TDS RETURNS
After preparing and validating the e-TDS returns as above mentioned, the deductor will have
to file the same at any TIN-FC managed by NSDL or through an online web based facility
provided by NSDL. File *.fvu which is generated after successful validation is the upload file
which has to be submitted to TIN FC for filing of e-TDS return. Before filing, it should be
ensured that
i)

Each quarterly / annual e-TDS statement / return is in a separate CD/floppy and is


accompanied by a duly filled and signed (by an authorised signatory) Form 27A in

ii)
iii)

physical form.
Each return is in one CD/floppy. It should not span across multiple floppies.
Return should be compressed, if required, only by using Winzip 8.1 or ZipItFast 3.0 (or

iv)

higher version) compression utility to ensure quick and smooth acceptance of the file.
Label mentioning TAN, name of deductor/collector, period to which return pertains
(quarter and F.Y.) and Form no. (24Q, 26Q, 27Q or 27EQ) is affixed on each

v)

CD/floppy for the purpose of identification.


There is no overwriting/striking on Form 27A. If there is any, then the same should be
ratified by an authorised signatory.

vi)

TAN details (name, address, etc.,) of the deductor as provided in the quarterly e-TDS
return should be same as in the TAN database maintained by ITD (these details can be
verified on web-site www.incometaxindia.gov.in). If they are different, the deductor
will have to submit a TAN change request application to update the ITD TAN database

vii)
viii)

or a copy of the acknowledgment of TAN change request already submitted.


The e-TDS return has been successfully passed through the latest version of the FVU.
Control totals, TAN and name mentioned in the e-TDS return match with those

ix)

mentioned on Form 27A.


CD/floppy is virus free.

In case any of these requirements are not met, the e-TDS return will not beaccepted at TINFCs or NSDL website. In that case, Non Acceptance Memowill be issued by the TIN-FC.
ACCEPTANCE OF E-TDS RETURN
After deductor furnishes the e-TDS return to TIN-FC in the prescribed manner, TIN-FC will
carry out format level validations (these validations aresame as performed by latest FVU) and
other checks to validate the e-TDS return. In case e-TDS return is valid, TIN-FC will accept
the return and issue a Provisional Receipt to the deductor. The Provisional Receipt issued by
TIN-FC to deductor is deemed to be the proof of e-TDS returns furnished by the deductor.
Deductor will have to pay upload fees by demand draft or cash to the TIN-FC for every
accepted e-TDS return. Following are the charges for furnishing e-TDS return :

No charges are payable if the return is not accepted by TIN-FC


STEPS TO BE TAKEN AFTER FILING OF E-TDS RETURN :
Back up of Files
Deductor should take back-up of all the files generated after successful filing of E TDS return,
more importantly back up of *.fvu file (upload file). *.fvu is the file which eventually is filed

with the ITD through TIN FC. If the tds return is required to be revised at a later date, *.fvu
file is required for making the necessary corrections.
Status Verification Of E-Tds Return Furnished To Tin
This enquiry can be made by going to TAX PAYERS VIEW on website of NSDL.
Enter TAN and Provisional Receipt Number (PRN) of the return for which the status needs to
be verified.
These views are available only for e-TDS/TCS return for F.Y. 2005-06 and onwards.
You can verify the information without any other authentication. In this case no financial
information will be displayed.
Following enquiries can be made at this site.
o
o
o
o

Whether quarterly returns have been uploaded to TIN central system by TIN-FC.
Whether quarterly returns have been accepted by TIN central system.
Whether challans in returns have been matched with challans uploaded by banks.
Number of deductees whose PAN accounts have been booked. v. Line no. of

deductees in returns whose PAN accounts could not be booked.


o Confirm whether a specific PAN account has been booked.

CORRECTION OF E-TDS RETURN


If any errors or omissions are noticed in the e-TDS return filed, then correction statement is
required to be filed. In case of corrections in quarterly statements, only those records that
require corrections will have to be furnished by using separate file formats notified by the
income tax department. This is required for amendment of the PAN ledgers (Form 26AS)that
will be generated by the TIN central system after matching the TDS statements with challan
details uploaded by banks.
There are six different types of correction statements that can be furnished by the deductors for
various types of corrections. These are listed below:

Preparation of Correction Statement


Correction Statement can be prepared with the assistance of available software that are
developed taking into account the data structure prescribed by the ITD. Normally the software
for preparation of quarterly TDS statements has the feature of preparation of correction
statement. NSDL has provided one free downloadable utility at their website for Correction of
Quarterly e-TDS Return. It should be noted that normally the software takes care of
categorization of the type of Correction Statement to be furnished and the deductor need not
have to mention the Type of Correction Statement.
Procedure for filing TDS returns with insufficient deductee PAN
As per instructions issued by the Central Board of Direct Taxes (CBDT), it is mandatory for
deductors to file TDS/TCS returns with a threshold limit of Permanent Account Number
(PAN) of deductees. To facilitate deductors who face problem in filing TDS returns because of
insufficiency of PAN of the deductees and also to accommodate the deductees who have
intimated their PAN, the Income Tax Department (ITD) has specified the following procedure
for filing TDS/TCS returns:

Deductors can file a return containing deductee records which meets the specified
threshold limit of PAN quoting, i.e., a deductor can file a return containing deductee
details who have provided valid PAN. It can subsequently file a correction return with
details of remaining deductees. E.g. as below:
Suppose a challan payment of Rs.1,00,000/- has been made for non-salary TDS against
100 deductees each with TDS of Rs.1,000/-. Under the existing procedure the deductor
will have to quote at least 85 PAN, failing which his return will be rejected.
If there are only 50 deductees whose PAN is available and the deductor attempts to file
a return with details of 100 deductees with PAN of only 50 deductees, the return will
automatically be rejected at present.
However, if he files a return with challan amount of Rs. 1,00,000/- and with details of
50 deductees with PAN, with deductee total of Rs.50,000/-, the return will be accepted.
It means the deductor can furnish the details relating to such deductees whose PANs
are available.
The deductor can later file correction returns with other details of remaining deductees
with the same challan details, i.e., the challan amount should be the amount deposited
(in this case Rs. 1,00,000/-).
The return will be accepted so long as the TDS total of incremental deducteesis less
than or equal to the balance of Rs.50,000/-.
Generation of Text File and Validation of the same
The procedure of generation and validation of text file for Correction Statement is similar to
that of original return
Submission of Correction Statement The CD / floppy containing correction statement
should be accompanied with the following documents:
1. Statement Statistics Report generated by FVU. In case of multiple batch correction
statement, a separate Statistics Report for each kind of batch within the multiple batch
correction statement will be generated by the FVU. In such cases, deductor shall submit all
Statistics Reports.
2. Form No. 27A

3. Copy of the provisional receipt of regular return.


Upload fees:
For correction statements C1, C2, C3, C4, C5 and C9 For above type of correction
statements, charges will be based on the number of records in the statement / multiple batch
correction statement. Provisional Receipt of correction statement shall contain one new field
No. of Records for Billing. In case of provisional receipts generated for multiple batch
correction statements, only the last provisional receipt will contain a value in the field No. of
Records for Billing. In all other provisional receipts in this field NA will be displayed.
Upload fees will be based on the no. of records for billing displayed.
For correction statements Y In case of correction type Y i.e. cancellation of statement,
deductor will be charged on the basis of the number of records in the original statement.

ONLINE TAN REGISTRATION


The Income Tax Department has offered the facility to register their TANs online.
Authenticated access (through user ID and password) will be provided to registered deductors.
On login, the following will be available to the deductors
i. View of the status of all statements filed;
ii. Download of quarterly e-TDS / TCS statement for preparation of correction statement; and
iii. Other functionalities related to quarterly TDS /TCS statement.

References : For complete information on E Filing of TDS returns , please refer to the
following documents available at http://tin.nsdl.com/ at Downloads e TDS Quarterly
Statements Regular / Correction 1. Deductors Manual for Quarterly e-TDS /TCS
Statements. 2. Deductors Manual for Quarterly e-TDS /TCS Correction Statements.

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