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E-TDs Filing Procedure


What is e-TDS Return?

e-TDS return is a TDS return prepared in form No.24,26 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.

Who is required to file e-TDS return?

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.

E-TDs Filing Procedure

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 a 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.

  • TDS return file should contain TAN of the deductor without which the return will not be accepted.

  • CD/floppy should be virus free.
In case any of these requirements are not met the e-TDS return will not be accepted at TIN- FCs.