E-filing of TDS Returns (individual Audit case)

Hi Basavaraju,

The rule is E-TDS compulsory for “COMPANY” (as Deductor). You talking about individual. If the Deductor is INDIVIUAL i.e. other than Company then it is not compulsory.

dear mr. gowda, individuals r now reqd to file tds returns electronically if their case does not fall u/s 44AB, but if the deductee records r 50 or more, u'll have to file the TDS returns electronically.

There is no question of filing E-TDS manually, they may be indiviudal/corporate, when u will get tan no. you must file e-tds returns.

agree with vpr99