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Furnishing of TDS/TCS return / statement


1.      Where can I file my TDS/TCS return?

You can file your TDS/TCS return at any of the TIN-FCs managed by NSDL. TIN-FCs are set – up at specified locations across the country. Details are given in the NSDL-TIN website. These can also be furnished directly at NSDL-TIN web-site.

2.      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?

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

3.      What are the basic details that should be included in the of e-TDS/TCS return?

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

  1. Correct Tax-deduction/collection Account Number (TAN) of the deductor / collector should be clearly mentioned in Form No. 27A as also in the e-TDS/TCS return, as required by sub-section (2) of section 203A of the Income-tax Act.
  2. The particulars relating to deposit of tax deducted at source in the bank should be correctly and properly filled.
  3. The data structure of the e-TDS/TCS return should be as per the structure prescribed by the e-Filing Administrator.
  4. The Control Chart in Form No. 27A (enclosed in paper form with the e-TDS/TCS return on CD/floppy) should be duly filled and signed.

4.      What are the charges for filing e-TDS/TCS return with TIN-FCs?

You have to pay charges as mentioned below:

No. of deductee records in e-TDS/TCS return

Upload charges (inclusive of service tax)

Returns having up to 100 records


Returns having 101 to 1000 records


Returns having more than 1000 records


5.      What are the due dates for filing quarterly TDS Returns?

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


Due Date for Form Nos. 24Q & 26Q

Due Date for Form No. 27Q

Due Date for Form No. 27EQ

April to June

15 July

15 July

15 July

July to September

15 October

15 October

15 October

October to December

15 January

15 January

15 January

January to March

15 May

15 May

30 April


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

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

  • Annual return: Form No. 27E, 27B (Control Chart)
  • Quarterly statement: Form No 27EQ, 27A (Control Chart).

The e-TCS returns are also to be filed with NSDL at the various TIN-FCs.

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

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

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

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

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

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.

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

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.

11.  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?

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.

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

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.

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

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.

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Published by

Aditya Maheshwari
(CA in Practice)
Category Income Tax   Report

4 Likes   53 Shares   16041 Views


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