FAQ / e-TDS / Furnishing of TDS/TCS Return/Statement

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You can file your TDS/TCS statement at any of the TIN-FCs managed by NSDL e-Gov or at e-Filing portal. TIN-FCs are set-up at specified locations across the country. Details are given in the NSDL e-Gov-TIN website

TDS/TCS statements can be furnished from Financial Year 2007-08 onwards. Further, as advised by Income Tax Department, acceptance of TDS/TCS statements pertaining to Financial Year prior to 2007-08 has been discontinued.

Following information must be included in the e-TDS/TCS statement for successful validation and acceptance. If any of these essential details are missing, the statement will not be accepted at the TIN-FCs:

  • Correct Tax-deduction/collection Account Number (TAN) of the deductor/collector ,should be clearly mentioned in in e-TDS/TCS statement, as required by sub-section (2) of section 203A of the Income-tax Act.
  • The duly signed Form 27A is not the one generated from the TDS/TCS File Validation Utility (FVU)applicable from February 1, 2014.
  • The particulars relating to deposit of tax deducted at source in the bank ,should be correctly and properly filled.
  • The data structure of the e-TDS/TCS statement should be as per the structure prescribed by the e-Filing Administrator which is also available at TIN website under TDS/TCS module.
  • The Control Chart in Form No. 27A (enclosed in paper form with the e-TDS/TCS statement on CD/Pen Drive) should be duly filled and signed.

You have to pay charges as mentioned below:

No. of deductee records in e-TDS/TCS return Upload charges (exclusive of service tax)
Returns having up to 100 records 38.00
Returns having 101 to 1000 records 178.00
Returns having more than 1000 records 578.50

The due dates for filing quarterly TDS/TCS returns, both electronic and paper are as under:

Periodicity Due date for TDS statements (all Deductors) Due date for TCS statements
Quarter I (April to June) 31st July of the Financial Year 15th July of the Financial Year
Quarter II (July to September) 31st October of the Financial Year 15th October of the Financial Year
Quarter III (October to December) 31st January of the Financial Year 15th January of the Financial Year
Quarter IV (January to March) 31st May of the Financial Year immediately following the Financial Year in which the Deduction is made 15th May of the Financial Year immediately following the Financial Year in which the collection is made

The procedure for filing of e-TCS statement is the same as that of e-TDS statement except the forms to be used are different. The relevant form for filing e-TCSstatement is:

Quarterly statement : Form No 27EQ, 27A (Control Chart).

No, you need not file TDS certificates and bank challans for tax deposited along with the e-TDS/TCS return.

Yes, More than one e-TDS/TCS statements can be furnished in same computer media.

No, one return cannot be furnished in two computer media.

Yes, if e-TDS/TCS return file is filed in compressed form, it should be compressed using Winzip 8.1 or ZipItFast 3.0 (or higher version compression utility only), so as to ensure quick and smooth acceptance of the file.

No, there is no need to affix a label on computer media.

In case PANs of some of the deductees are not available with you for quoting in the TDS statement, you need to deduct tax at a higher rate as prescribed by ITD and flag such deductee records as ĎCí in the statement.

In case of TCS statement, PAN quoting compliance of 85 % is mandatorily required for validation, i.e. out of the total collectee records in the TCS statement, the PAN should be presentfor 85% of the records failing which the statement will not be validated through the File Validation Utility. In view of this, it is recommended that the records comprising 85% of valid PAN be reported first and the records for the remaining collectees may be reported as and when PAN details are received.

The details regarding the help required for filing of e-TDS are available on the Income-Tax Department website and NSDL e-Gov-TIN website. TIN-FCs are also available for all related help in the e-filing of TDS statements.

Note: In case of e-TDS/TCS, the word 'Return/Returns' is to be replaced with Statement/Statements.

Yes, computer media will be returned to deductor after acceptance of the e-TDS/TCS statements.