Karpoor Gauram Karunnaavataram Sansaar Saaram Bhujgendra Haaram. Sadaa Vasantam Hridyaarvrinde Bhavam Bhavaani Sahitam Namaami.

Ya devi sarvabhuteshu Vishnu-mayeti sadbita Namas tasyai, Namas tasyai, Namas tasyai namo namah. Ya devi sarvabhuteshu buddhi - rupena samsthita, namas tasyai Ya devi sarvabhuteshu nidra - rupena samsthita, namas tasyai Ya devi sarvabhuteshu ksudha - rupena samsthita, namas tasyai Ya devi sarvabhuteshu chhaya - rupena samsthita, namas tasyai Ya devi sarvabhuteshu sakti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu trisna - rupena samsthita, namas tasyai Ya devi sarvabhuteshu ksanti - rupena samsthita, namas tasyai

 Ya devi sarvabhuteshu lajja - rupena samsthita, namas tasyai Ya devi sarvabhuteshu shanti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu Sraddha - rupena samsthita, namas tasyai Ya devi sarvabhuteshu kanti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu lakshmi - rupena samsthita, namas tasyai Ya devi sarvabhuteshu vritti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu smriti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu daya - rupena samsthita, namas tasyai Ya devi sarvabhuteshu tusti - rupena samsthita, namas tasyai Ya devi sarvabhuteshu matri - rupena samsthita, namas tasyai To that goddess who in all beings is called Visnumaya Salutations, Salutations, Salutations to Thee, again, and again.

SHARNAAGAT DEENAART PARITRAAN PARAAYANEY, SERVASYARTI HAREY DEVI NAARAAYANI NAMOSTUTEY.

Filling e-TDS return is compulsorily for company and government deductors as per section 206 of Income tax law. So, it is the need of time to learn how to fill e-TDS return, if you are interested to work as accountant in company or government sector.

Before learning simple steps, you should know, what is e-TDS? E-TDS means electronic tax deducted at source. It is duty of above mentioned deductors to deduct the amount income tax when they pay to others and prepare return in form No.24, 26 or 27 or 24Q, 25Q or 26Q in electronic media as per prescribed data structure in either a floppy or a CD ROM. The floppy or CD ROM prepared should be accompanied by a signed verification in Form No.27A.

Central

Board

of

Direct

Taxes

(CBDT) as

has

appointed

National

Securities

Depository

Ltd.(NSDL), Mumbai 5 Ist Choose the format or Simple Steps

e-TDS filling eTDS

Intermediary. Return Step

for

data

structure

for

preparing

e-TDS

return

Income tax department and NSDL have made different format according to nature of payments. So, accountant should choose any one from following format.

1. o o o (b) o (c) o File o o o Data 2nd E-TDS File File File structure File File File File

(a)

Annual Format Format Format Annual Format Quarterly Format Format Format Format for Form 24Q of for for for for the for for for for e-TCS

e-TDS Form Form Form

return: 24 26 27 return: Form 27E return:

Form Form Form Form quarter ending

24Q 26Q 27Q 27EQ 31-March Step

return

for

successful

acceptance

1. E-TDS clean text ASCII format: You can use any software like ms excel, compu tax or Tally.ERP or NSDLs software Return Preparation Utility (e-TDS RPU-Light) for making e-TDS return but E-TDS file formats must be in clean text ASCII format with 'txt' as filename extension. 2. Correct Tax deduction Account Number (TAN) of the Deductor is clearly mentioned in Form No.27A as also in the e-TDS return, as required by sub-section (2) of section 203A of the Income-tax Act. 3. The particulars relating to deposit of tax deducted at source in the bank are correctly and properly filled in the table at item No.6 of Form No.24 or item No.4 of Form No.26 or item No.4 of Form No.27, as Administrator. 5. The Control Chart in Form 27A is duly filled in all columns and verified and as enclosed in paper form with the e-TDS return on computer media. 6. The Control totals of the amount paid and the tax deducted at source as mentioned at item No.4 of Form No.27A tally with the corresponding totals in the e-TDS return in Form No. 24 or Form No. 26 or Form No.27, as the case may be. 7. Bank Branch code or BSR code is a 7 digit code allotted to banks by RBI. This is different from the branch code which is used for bank drafts etc. This no. is given in the OLTAS challan or can be obtained from the bank branch or from www.tin-nsdl.com. It is mandatory to quote BST code both in challan details and deductee details. Hence, this field cannot be left blank. Government deductors transfer tax by book entry, in which case the BSR code can be left blank. the case may be. 4. The data structure of the e-TDS return is as per the structure prescribed by the e-Filing

3rd Validate or verify your prepared e-TDS

Step return

After the file has been set as per the file format, it should be verified using the File Validation Utility(FVU) (download here ) provided by NSDL.

4th Rectify the errors and verify the

Step file

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.

5th Filling A ) Go to TIN of FC ( e-TDS center) near to your

Step Return office

e-TDS returns can be filed at any of the TIN-FC opened by the e-TDS Intermediary for this purpose. Addresses of these TIN-FCs are available at the website onhttp://www.incometaxindia.gov.in/ or at http://www.tin-nsdl.com/ .

B)

Filling

of

e-TDS

Return

Online

Now, you have also facility to file your e-TDS return online for this you have to register to NSDL.