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TDS/TCS returns filed in electronic form as per section 200(3)/206C, as amended by Finance Act, 2005, are quarterly TDS/TCS statements. As per the Income Tax Act, these quarterly statements are required to be furnished from FY 2005-06 onwards; however, as advised by Income Tax Department, acceptance of e-TDS/TCS statements pertaining to Financial Years prior to 2007-08 has been discontinued at TIN. The forms used for quarterly e-TDS statements are Form Nos. 24Q, 26Q and 27Q and for quarterly e-TCS statement is Form No. 27EQ. These statements filed in CD/Pen Drive should be accompanied by a signed verification in Form No. 27A in case of both e-TDS/TCS statements.
As per Income Tax Act, 1961, below are compulsorily required to file their TDS/TCS statementsin electronic media (i.e. e-TDS/TCS statements).
1) all corporate and government deductors/collectors.
2) Other than corporate and government deductors where no. of Deductee/collectee are 20 or more in a quarterly TDS/TCS statement.
3) Other than corporate and government deductors whose accounts are required to be audited under section 234(E) of Income Tax rules.
However, deductors/collectors other than above mentioned category can file either in physical or in electronic form.
All Drawing and Disbursing Officers of Central and State Governments come under the category of Government deductors.
An e-TDS return should be filed under Section 206 of the Income Tax Act in accordance with the scheme dated August 26, 2003 for electronic filing of TDS return notified by the Central Board of Direct Taxes (CBDT) for this purpose. CBDT Circular No. 8 dated September 19, 2003 may also be referred.
An e-TCS return should be filed under Section 206C of the Income Tax Act in accordance with the scheme dated March 30, 2005 for electronic filing of TCS return notified by the CBDT for this purpose.
As per section 200(3)/206C, as amended by Finance Act 2005, deductors/collectors are required to file quarterly TDS/TCS statements from FY 2005-06 onwards.
CBDT has appointed the Director General of Income Tax (Systems) as e-Filing Administrator for the purpose of electronic filing of TDS/TCS returns.
CBDT has appointed NSDL e-Governance Infrastructure Limited, (NSDL e-Gov), Mumbai, as e-TDS/TCS Intermediary. NSDL e-Gov has established TIN Facilitation Centres (TIN-FCs) across the country to facilitate deductors/collectors file their e-TDS/TCS returns.