e-TDS: 73 Most Frequently Asked Questions

Q1 What is e-TDS Return?

A 1 e-TDS return is a TDS return prepared in form No.2426 or 27 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.

Q2 What is annual e-TDS/TCS Return?

A2 Annual e-TDS/TCS return is the TDS return under section 206 of the Income Tax Act (prepared in Form Nos. 24 26 or 27) or TCS return under section 206C of the Income Tax Act (prepared in Form No. 27E) which is prepared in electronic media as per prescribed data structure. Such returns furnished in a CD/floppy should be accompanied by a signed verification in Form No. 27A in case of Annual TDS returns or Form No. 27B in case of Annual TCS return.

Q3 What is quarterly e-TDS/TCS statement?

A3 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. 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/floppy should be accompanied by a signed verification in Form No. 27A in case of both e-TDS/TCS statements.

Q4 Who is required to file e-TDS return?

A4 As per Section 206 of Income Tax Act all corporate and government deductors are compulsorily required to file their TDS return on electronic media (i.e. e-TDS returns). However for other Deductors filing of e-TDS return is optional.

Q5 Under what provision the e-TDS return should be filed?

A5 An e-TDS return should be filed under Section 206 of the Income Tax Act in accordance with the scheme dated 26.8.03 for electronic filing of TDS return notified by the CBDT for this purpose. CBDT Circular No.8 dated 19.9.03 may also be referred.

Q6 What are the forms to be used for filing annual/quarterly TDS/TCS returns?

A6 Following are the returns for TDS and TCS and their periodicity:

Form No Particulars Periodicity
Form 24 Annual return of “Salaries” under Section 206 of Income Tax Act 1961 Annual
Form 26 Annual return of deduction of tax under section 206 of Income Tax Act 1961 in respect of all payments other than “Salaries” Annual
Form 27 Statement of deduction of tax from interest dividend or any other sum payable to certain persons Quarterly
Form 27E Annual return of collection of tax under section 206C of Income Tax Act 1961 Annual
Form 24Q Quarterly statement for tax deducted at source from “Salaries” Quarterly
Form 26Q Quarterly statement of tax deducted at source in respect of all payments other than “Salaries” Quarterly
Form 27Q Quarterly statement of deduction of tax from interest dividend or any other sum payable to non-residents Quarterly
Form 27EQ Quarterly statement of collection of tax at source

Q7 Payments are made to employees and contractors. In such a case TDS return is required to be submitted in a single Form or separate form is required for employees & contractors.

A7 For tax deducted at source from salary paid to employees the annual return for tax deducted at source up to financial year 2004-2005 is to be filed in Form 24 and from financial year 2005-2006 onwards the quarterly returns are to be filed in Form 24Q. Similarly in case of payments mad to contractors Form 26 will have to be filed for deduction made up to financial year 2004-2005 and Form 26Q on a quarterly basis for deductions made from financial year 2005-2006 onwards.

Q8 Under what provision should e-TDS/TCS returns be filed?

A8 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. Who is the e-Filing Administrator? CBDT has appointed the Director General of Income Tax (Systems) as e-Filing Administrator for the purpose of electronic filing of TDS/TCS returns.

Q9 Who is the e-Filing Administrator?

A9 The CBDT has appointed the Director General of Income-tax(Systems) as e- Filing Administrator for the purpose of the Electronic Filing of Returns of Tax Deducted at Source Scheme2003.

Q10 Who is an e-TDS Intermediary?

A10 CBDT has appointed National Securities Depository Ltd. Mumbai as e-TDS Intermediary.

Q11 How will the e-TDS returns be prepared?

A11 e-TDS return has to be prepared in the data format issued by e-Filing Administrator. This is available on the websites of Income-tax Department at i.e. www.incometaxindia.gov.in and of NSDL at www.tin-nsdl.com. There is validation software available along with the data structure which should be used to validate the data structure of the e-TDS return prepared. The e TDS return should have following features:

  • Each e-TDS return file (Form 24 26 or 27) should be in a separate CD/floppy.
  • Each e-TDS return file should be accompanied by a duly filled and signed (by an authorised signatory) Form 27A in physical form.
  • Each e-TDS return file should be in one CD/floppy. It should not span across multiple floppies.
  • In case the size of an e-TDS return file exceeds the capacity of one floppy it should be furnished on a CD.
  • In case the e-TDS return file is in a compressed form at it should be compressed using Winzip 8.1 or ZipItFast 3.0 compression utility only to ensure quick and smooth acceptance of the file.
  • Label should be affixed on each CD/floppy mentioning name of the deductor his TAN Form no. (24 26 or 27) and period to which the return pertains.
  • There should be not any overwriting / striking on Form 27A. If there is any then the same should be ratified by an authorised signatory.
  • No bank challan copy of TDS certificate should be furnished alongwith e-TDS return file.
  • In case of Form 26 and 27 deductor need not furnish physical copies of certificates of no deduction or lower deduction of TDS received from deductees.
  • In case of Form 24 deductor should furnish physical copies of certificates of ‘no deduction or deduction of TDS at lower rate’ if any received from deductees.
  • e-TDS return file should contain TAN of the deductor without which the return will not be accepted.
  • CD/floppy should be virus free.

Q12 Are the forms used for e-TDS/TCS return same as for physical returns?

A12 Forms for filing TDS/TCS returns were notified by CBDT. These forms are same for electronic and physical returns. However e-TDS/TCS return is to be prepared as a clean text ASCII file in accordance with the specified data structure (file format) prescribed by ITD.

Q13 What are the forms to be used for filing annual/quarterly TDS/TCS returns?

A13 Following are the forms for TDS/TCS returns and their periodicity:

Form No.

Particulars

Periodicity

Form No. 24 Annual return of ‘Salaries’ under Section 206 of Income Tax Act 1961 Annual
Form No. 26 Annual return of deduction of tax under section 206 of Income Tax Act 1961 in respect of all payments other than ‘Salaries’ Annual
Form No. 27 Statement of deduction of tax from interest dividend or any other sum payable to certain persons Quarterly
Form No. 27E Annual return of collection of tax under section 206C of Income Tax Act 1961 Annual
Form No. 24Q Quarterly statement for tax deducted at source from ‘Salaries’ Quarterly
Form No. 26Q Quarterly statement of tax deducted at source in respect of all payments other than ‘Salaries’ Quarterly
Form No. 27Q Quarterly statement of deduction of tax from interest dividend or any other sum payable to non-residents Quarterly
Form No. 27EQ Quarterly statement of collection of tax at source Quarterly

Q14 Can more than one e TDS return of the same Deductor be prepared in one CD/floppy?

A14 No separate CD/floppy should be used for each return.

Q15 Is there any software available for preparation of e-TDS/TCS return?

A15 NSDL has made available a freely downloadable return preparation utility for preparation of e-TDS/TCS returns. Additionally you can develop your own software for this purpose or you may acquire software from various third party vendors. A list of vendors who have informed NSDL that they have developed software for preparing e-TDS/TCS returns is available on the NSDL-TIN website.

Q16 What is Form No. 27A?

A16 Form No. 27A is a control chart of quarterly e-TDS/TCS statements to be filed in paper form by deductors/collectors alongwith quarterly statements. It is a summary of e-TDS/TCS returns which contains control totals of ‘amount paid’ and ‘income tax deducted at source’. The control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on Form No. 27A should match with the corresponding control totals in e-TDS/TCS return. A separate Form No. 27A is to be filed for each e-TDS/TCS return. In case of Annual Returns the relevant control charts are Form 27A for e-TDS and Form 27B for e-TCS.

Q17 What are the precautions to be taken while submitting Form No. 27A/B?

A17 While submitting Form No. 27A/B one should ensure that:

  • There is no overwriting/striking on Form No. 27A/B. If there is any then the same should be ratified (signed) by the authorised signatory.
  • Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on Form No. 27A/B should match with the respective totals in the e-TDS/TCS return.
  • All the fields of Form No. 27A/B are duly filled.

Q18 What is the data structure (file format) for preparing e-TDS/TCS return?

A18 e-TDS/TCS return should be prepared in accordance with the data structure (File Format) prescribed by the e-filing administrator. Separate data structure has been prescribed for each type of form whether it is annual return (up to FY 2004-05) or Quarterly return (FY 2005-06 onwards).

Q19 What is Challan Serial Number given by the Bank?

A19 Bank Challan Number is a receipt number given by the bank branch where TDS is deposited. A separate receipt number is given for each challan deposited. You are required to mention this challan number in the e-TDS/TCS return and not the preprinted numbers on the bank challan form i.e. ITNS 269 or ITNS 271.

Q20 What is ‘Bank Branch Code’? Where do I get it from?

A20 Reserve Bank of India has allotted a unique seven-digit code to each bank branch. You are required to mention the code of the bank branch where TDS is deposited in the e-TDS/TCS return. You can get this code from the bank branch where TDS amount is deposited.

Q21 Is it mandatory to mention Tax Deduction Account Number (TAN) in e-TDS/TCS return?

A21 Yes it is mandatory to mention the 10 digit reformatted (new) TAN in your e-TDS/TCS return.

Q22 Can I file Form No. 26Q separately for contractors professionals interest etc.?

A22 No. A single Form No. 26Q with separate annexures corresponding to each challan payment for each type of payment has to be filed for all payments made to residents.

Q23 I do not know the Bank Branch Code of the branch in which I deposited tax. Can I leave this field blank?

A23 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 number is given in the OLTAS challan or can be obtained from the bank branch or from the search facility at NSDL-TIN website. It is mandatory to quote BSR 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.

Q24 What should I mention in the field ‘paid by book entry or otherwise’ in deduction details?

A24 If payment to the parties (on which TDS has been deducted) has been made actually i.e. by cash cheque demand draft or any other acceptable mode then ‘otherwise’ has to be mentioned in the specified field. But if payment has not been actually made and merely a provision has been made on the last date of the accounting year then the option ‘Paid by Book Entry’ has to be selected.

Q25 By whom should the control chart Form 27A be signed?

A25 Form 27A is the summary of the TDS/TCS statement. It has to be signed by the same person who is authorized to sign the TDS/TCS statement in paper format.

Q26 What if e-TDS/TCS return does not contain PANs of all deductees?

A26 In case PANs of some of the deductees are not mentioned in the e-TDS/TCS return the Provisional Receipt will mention the count of missing PANs in the e-TDS/TCS return. The details of missing PANs (to the extent it can be collected from the deductees) may be filed within seven days of the date of Provisional Receipt to TIN-FC. e-TDS/TCS return will be accepted even with missing PANs. However if PAN of deductees is not given in the TDS return tax deducted from payment made to him cannot be posted to the statement of TDS to be issued to him u/s 203AA.

Q27 Is the Challan Identification Number compulsory?

A27 Yes. Challan Identification Number is necessary for all non-Government deductors.

Q28 Is PAN mandatory for deductors and employees/deductees?

A28 PAN of the deductors has to be given by non-Government deductors. It is essential to quote PAN of all deductees failing which credit of tax deducted will not be given.

Q29 I am a deductor having more than one office/branch do I file separate e-TDS/TCS returns for each office/branch or can I file a consolidated return for all offices/branches? Can I quote the same TAN for filing e-TDS/TCS returns for each branch?

A29 If you have more than one office/branch you can file a consolidated e-TDS/TCS return for all offices/branches. In this case you should quote the same TAN. You can also file e-TDS/TCS returns office/branch-wise individually. In such cases you need to have separate TAN for every branch. In case you do not have separate TAN for each branch then you should apply for TAN for each of the branches filing separate e-TDS/TCS return.

Q30 Should I file copies of certificate for no deduction or concessional deduction of tax along with the e-TDS/TCS return?

A30 In case of salary e-TDS/TCS return (Form No. 24) you have to file certificate for no deduction or concessional deduction of TDS alongwith the e-TDS/TCS return. In case of non-salary (Form No. 26/27) you need not file certificates for no deduction or concessional deduction of TDS alongwith the e-TDS/TCS return. This is not required in case of any quarterly statements.

Q31 Where can the e-TDS return be filed?

A31 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 on www.incometaxindia.gov.in or at www.tin-nsdl.com.

Q32 Will annual returns/quarterly statements furnished by entities who are eligible to file the same in physical form be accepted by the Income Tax Department?

A32 No, Physical TDS/TCS returns/statements will be received at TIN-FCs

Q33 What are the basic details that should be included in the of e-TDS return?

A33 Following information must be included in the e-TDS return for successful acceptance. If any of these essential details is missing the returns will not be accepted at the TIN – Facilitation Centres –

  • 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.
  • 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 the case may be.
  • The data structure of the e-TDS return is as per the structure prescribed by the e-Filing Administrator.
  • 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.
  • 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.

Q34 What happens if any of the control total mentioned in Form 27A not match with that in the e TDS return?

A34 In such a case the e TDS return will not be accepted at the TIN Facilitation Centre.

Q35 What happens in a situation where a deductor does not have TAN or has a TAN in old format?

A35 The Deductor will have to file an application in Form 49B at the TIN Facilitation Centre along with application fee(Rs 50/-) for TAN.

Q36 Whether any charges are to be paid to the e-TDS Intermediary?

A36 The assessee is to pay following charges as upload charges at the time of filing of e-TDS return to M/s NSDL.

Category of e-TDS return Upload charges
Returns having up to 100 deductees records Rs.25/-
Returns having 101 to 1000 deductees records Rs. 150/-
Returns having more than 1000 deductees records Rs.500/-
Tax as applicable will also be paid by the deductor.

Q37 How to find address of the office where e-TDS return can be filed?

A37 Addresses of the TIN FCs are available on http://www.incometaxindia.gov.in or at www.tin-nsdl.com.

Q38 What are the due dates for filing quarterly TDS Returns?

A38 The due dates for filing quarterly TDS returns both electronic and paper are as under :

Quarter Due Date Due Date for 27 Q
April to June July 15 14 July
July to September October 15 14 October
October to December January 15 14 January
January to March June 15 14 June

Q39 Is the procedure for filing of e TCS different from that of filing e-TDS return?

A39 The procedure for filing of e-TCS return is the same as that of e-TDS except the forms to be used are different. The relevant forms for filing the eTCS return are

  • Annual – Form No. 27E 27B (Control Chart)
  • Quarterly- Form No 27EQ 27A.

Q40 Should I file TDS certificates and bank challans along with the e-TDS/TCS return?

A40 No you need not file TDS certificates and bank challans for tax deposited along with the e-TDS/TCS return.

Q41 Can more than one e-TDS/TCS return be filed in a single computer media (CD/floppy)?

A41 No each e-TDS/TCS return should be in a separate CD/floppy along with separate Form No. 27A for each return.

Q42 Can a single e-TDS/TCS return be filed in two or more floppies?

A42 No if the size of the return is more than what can be stored in one floppy then it should be stored in a CD.

Q43 Can e-TDS/TCS return be filed in compressed form?

A43 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.

Q44 Do I have to affix a label on the e-TDS/TCS return CD/floppy? What do I mention on the label affixed on the e-TDS/TCS return CD/floppy?

A44 Yes you should affix a label on the e-TDS/TCS CD/floppy for identification purpose. You should mention your PAN TAN name Form No. Financial Year and period to which return pertains on the label affixed on the e-TDS/TCS return CD/floppy.

Q45 What if e-TDS/TCS return does not contain PANs of all deductees?

A45 In case PANs of some of the deductees are not mentioned in your e-TDS/TCS return the Provisional Receipt will contain the count of missing PANs in the e-TDS/TCS return. You may file the details of missing PANs within seven days of the date of Provisional Receipt to TIN-FC as a corrected e-TDS/TCS return.

Q46 If a deductor faces any difficulty in filing of e-TDS return where can it approach for help?

A46 The details regarding the help required for filing of e-TDS are available on the Income-Tax Department website and the NSDL-TIN website. The TIN-FCs are also available for all related help in the e-filing of TDS returns.

Q47 E-TDS returns have been made mandatory for Government deductors. How do I know whether I am a Government deductor or not?

A47 All Drawing and Disbursing Officers of Central and State Governments come under the category of government deductors.

Q48 Whether the particulars of the whole year or of the relevant quarter are to be filled in Annexures I II and III of Form 24Q?

A48

  • In Annexure I only the actual figures for the relevant quarter are to be reported.
  • In Annexures II & III estimated/actual particulars for the whole financial year are to be given. However Annexures II & III are optional in the return for the 1st 2nd and 3rd quarters but in the quarterly statement for the last quarter it is mandatory to furnish Annexures II & III giving actual particulars for the whole financial year.

Q49 In Form 24Q should the particulars of even those employees be given whose income is below the threshold limit or in whose case the income after giving deductions for savings etc. is below the threshold limit?

A49

  • Particulars of only those employees are to be reported from the 1st quarter onwards in Form 24Q in whose case the estimated income for the whole year is above the threshold limit.
  • In case the estimated income for the whole year of an employee after allowing deduction for various savings like PPF GPF NSC etc. comes below the taxable limit his particulars need not be included in Form 24Q.
  • In case due to some reason estimated annual income of an employee exceeds the exemption limit during the course of the year tax should be deducted in that quarter and his particulars reported in Form 24Q from that quarter onwards.

Q50 How are the particulars of those employees who are with the employer for a part of the year to be shown in Form 24Q?

A50

  • Where an employee has worked with a deductor for part of the financial year only the deductor should deduct tax at source from his salary and report the same in the quarterly Form 24Q of the respective quarter(s) up to the date of employment with him. Further while submitting Form 24Q for the last quarter the deductor should include particulars of that employee in Annexures II & III irrespective of the fact that the employee was not under his employment on the last day of the year.
  • Similarly where an employee joins employment with as deductor during the course of the financial year his TDS particulars should be reported by the current deductor in Form 24Q of the relevant quarter. Further while submitting Form 24Q for the last quarter the deductor should include particulars of TDS of such employee for the actual period of employment under him in Annexures II & III.

Q51 The manner of computing total income has been changed in the budget for the current year by allowing deduction under section 80C. However the present Form 24Q shows a column for rebate under section 88 88B 88C and 88D. how should Form 24Q be filled up in absence of a column for section 80C?

A51 While filling up Form 24Q the columns pertaining to sections 88 88B 88C and 88D may be left blank. As regards deduction under section 80C the same can be shown in the column 342 pertaining to Amount deductible under any other provision of Chapter VI-A.

Q52 Form 24Q shows a column which requires explanation for lower deduction of tax. How can a DDO assess it? Please clarify.

A52 Certificate for lower deduction or no deduction of tax from salary is given by the Assessing Officer on the basis of an application made by the deductee. In cases where the Assessing Officer has issued such a certificate to an employee deductor has to only mention whether no tax has been deducted or tax has been deducted at lower rate on the basis of such a certificate.

Q53 Can I file Form 26Q separately for contractors professionals interest etc.?

A53 No. A single Form 26Q with separate annexures for each type of payment has to be filed for all payments made to residents.

Q54 If a deductee finds discrepancy in his PAN ledger account what is the mechanism available for correction?

A54 The details regarding the help required for filing of e-TDS are available on the following two websites:

The TIN Facilitation Centers of the NSDL at over 270 cities are also available for all related help in the e filing of the TDS returns

Q55 Whether the e-TDS can be filed online?

A55 Yes e-TDS return can be filed online under digital signature.

Q56 What are the different views available for Tax Payers?

A56 On the NSDL-TIN website three types of views are available for a tax payer:

  • Access without authentication.
  • Access with Digital Signature Certificate (DSC).
  • Access through TIN-FC.

Q57 What is access without authentication?

A57 On providing the TAN and provisional receipt number the deductor can view the following details:

  • Whether quarterly statements have been uploaded to TIN central system by TIN-FC.
  • Whether quarterly statements have been accepted by TIN central system.
  • Whether challans in statements have been matched with challans uploaded by banks.
  • Number of deductees whose PAN accounts have been booked.
  • Line no. of deductees in statements whose PAN accounts could not be booked.
  • Confirm whether a specific PAN account has been booked.

Q58 What is access with authentication?

A58To access this view the tax payer should have a Digital Signature Certificate (DSC) which has to be registered with NSDL in advance. (Details of the same are available at Online Uploads section of the NSDL-TIN website.) The tax payer has to authenticate its identity using the DSC. All the views mentioned above will be available with financial details.

Q59 What is access through TIN-FC?

A59 Deductors can access details of their statements through the TIN-FC who has uploaded their statements.

Q60 Will the TIN-FC give any acknowledgment/receipt after acceptance of e-TDS/TCS return?

A60 If the e-TDS/TCS return file is complete in all aspects TIN-FC will issue a provisional receipt to you. The provisional receipt issued by TIN-FC is deemed to be the proof of e-TDS/TCS return filed by you.

Q61 What if my e-TDS/TCS return is not accepted by TIN-FC how will I know the reason for rejection?

A61 In case of non-acceptance of your e-TDS/TCS return file TIN-FC will issue a Non-Acceptance Memo which will state reason for rejection.

Q62 Will the Paper TDS data be available online on TIN database?

A62 Yes the Paper TDS data will also be available in TIN database after the digitalization of the Paper TDS return by the e-intermediary.

Q63 I do not know the Bank branch code of the branch in which I deposited tax. Can I leave this field blank?

A63 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.

Q64 What should I mention in the field “paid by book entry or otherwise” in deduction details?

A64 If payment to the parties (on which TDS has been deducted) has been made actually i.e. by cash cheque demand draft or any other acceptable mode then “otherwise” has to be mentioned in the specified field. But if payment has not been actually made and merely a provision has been made on the last date of the accounting year then the option “Paid by Book Entry” has to be selected.

Q65 What is the “Upload File” in the new File Validation Utility?

A65 Earlier the “Input file” of the File Validation Utility (FVU) had to be filed with TIN FC. Now “Upload File” which has some additional information such as the version no. of FVU has to be filed with TIN FC. This is a file which is generated by the FYU after the return /file prepared by the Return Preparation Utility (RPU) is validated using the FYU.

Q66 By whom should the control chart Form 27A/ 27B be signed?

A66 Form 27A/ 27B is the summary of the TDS/TCS return. It has to be signed by the same person who is authorized to sign the TDS/ TCS return in paper format.

Q67 What are the Control Totals appearing in the Error / response File generated by validating the text file through File Validation Utility (FVU) of NSDL?

A67 The Control Totals in Error response File are generated only when a valid file is generated. Otherwise the file shows the kind of errors. The control totals are as under:

  • No. of deductee/party records: In case of Form 24 it is equal to the number of employees for which TDS return is being prepared. In case of Form 26/ 27 it is equal to the total number of records of tax deduction. 10 payments to 1 party would mean 10 deductee records.
  • Amount Paid: This is the Total Amount of all payments made on which tax was deducted. In case of Form 24 it is equal to the Total Taxable Income of all the employees. In case of Form 26/27 Amount Paid is equal to the total of all the amounts on which tax has been deducted at source.
  • Tax Deducted: This is the Total Amount of Tax actually Deducted at source for all payments.
  • Tax deposited: This is the total of all the deposit challans. This is normally the same as Tax Deducted but at times may be different due to interest or other amount.

Q68 Are the control totals appearing in Form 27A same as that of Error/ response File?

A68 Yes the control totals in Form 27A and in Error/ response File are same.

Q69 What if e-TDS return does not contain PANs of all deductees?

A69 In case PANs of some of the deductees are not mentioned in the e-TDS return the Provisional Receipt will mention the count of missing PANs in the e-TDS return. The details of missing PANs (extent it can be collected from the deductees) may be furnished within seven days of the date of Provisional Receipt to TIN- FC. e-TDS return will be accepted even with missing PANs. However if PAN of deductees is not given in the TDS return tax deducted from payment made to him cannot be posted to the statement of TDS to be issued to him u/s 203AA.

Q70 Is the bank challan number compulsory?

A70 Yes. Challan identification number is necessary for all non government deductors.

Q71 Will the quarterly paper returns be accepted by the Income tax department?

A71 No. All quarterly paper TDS/TCS returns will be received at TIN-FCs

Q72 Is PAN mandatory for deductor and employees/ deductees ?

A72 PAN of the deductors has to be given by non government deductors. It is essential to quote PAN of all deductees failing which credit of tax deducted will not be given.

Q73 What is the due date for furnishing TDS returns for the financial year 2004-2005 and the 1st quarterly return for the financial year 2005-2006?

A73 The due date for furnishing returns for tax deducted for the financial year 2004-2005 was 30th June 2005 which has been extended to 31st August 2005 in case of Government deductors only. The quarterly returns for the quarter ending 30th June become due on 15th July. However for the quarter ending 30th June 2005 the due date has been extended to 31st August 2005 for all deductors.

2 Responses to “e-TDS: 73 Most Frequently Asked Questions”
  1. k

    Nice! But I could not find my question in list FAQs. My Question : Where to show the house rent exemption (for candidates in receipt of HRA) in 24Q (RPU version 3.2)

    • thesanyamjain

      You should start with net taxable salary after deduction of all non taxable allowance in form 24Q annex II.

      There is No column provided for HRA or other exempted allowances.

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