{"id":55,"date":"2018-11-01T06:10:49","date_gmt":"2018-11-01T06:10:49","guid":{"rendered":"http:\/\/corpbiz.io\/learning\/?p=55"},"modified":"2025-02-18T16:54:20","modified_gmt":"2025-02-18T11:24:20","slug":"how-to-file-tds-return-online","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/","title":{"rendered":"How to File TDS return in India?"},"content":{"rendered":"\n<p class=\"has-drop-cap\">TDS return filing is a legal mandate for\nall taxpayers who come under the tax slab as underpinned by the IT department.\nAll eligible taxpayers should mandatorily e-file the TDS return via the\nIncome-tax e-filing portal. All individuals engaged with tax deduction\nactivities must submit the TDS return via an aforesaid online portal. After\nsuccessful submission of TDS return, the details shall come upon the payee&#8217;s\nForm 26AS.<\/p>\n\n\n\n<p><strong><em>Common details that a taxpayer should\nprovide at the time of filing a TDS return include: <\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>The Permanent Account Number of the deductee and deductor.<\/li>\n\n\n\n<li>Information enlisted on the TDS challan.<\/li>\n\n\n\n<li>The tax amount paid to the <strong>IT department<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Application for new PAN&#8217;s allotment can\nbe made online via a dedicated government portal. Requests for modification or\ncorrection in PAN detail or requests for reprint of PAN card can be made\nonline.<\/p>\n\n\n\n<p><strong><em>Taxpayers can use the following URLs for\nfilling online applications: <\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>http:\/\/tin.tin.nsdl.com\/pan\/index.html<\/li>\n\n\n\n<li>https:\/\/www.utiitsl.com\/<\/li>\n<\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/#Online_Procedure_to_be_Used_by_Taxpayers_to_file_TDS_Return\" >Online\nProcedure to be Used by Taxpayers to file TDS Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/#Eligibility_criteria_provided_by_IT_Department_to_file_TDS_Returns\" >Eligibility\ncriteria provided by IT Department to file TDS Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/#Procedure_for_validation_of_TDS_Returns\" >Procedure\nfor validation of TDS Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/#What_are_the_Mandatory_Requirements_to_File_Revised_TDS_Returns\" >What are the Mandatory Requirements to File Revised TDS Returns?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/how-to-file-tds-return-online\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Online_Procedure_to_be_Used_by_Taxpayers_to_file_TDS_Return\"><\/span>Online\nProcedure to be Used by Taxpayers to file TDS Return<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The following is the procedural\ninstruction to file a TDS return on the government portal: <\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>First,\naptly fill out Form 27A with the required details. In case the physical copy of\nthe form is filled, it should be authenticated along with the e-TDS return that\nhas been filed online.<\/li>\n\n\n\n<li>Next,\nthe tax deducted at source and the amount paid must be accurately filled and\ntallied in their respective forms.<\/li>\n\n\n\n<li>The\ncompany&#8217;s TAN that is filing the TDS return should be enclosed in Form 27A. The\nverification process will become intricate if the inaccurate TAN is mentioned.<\/li>\n\n\n\n<li>The\nTDS returns should include the correct challan number, payment modes, and tax\ndetails. If any non-legit details are cited in the date of payment or challan\nnumber, the chances of mismatching will become prominent, and taxpayers might\nhave to follow the whole filing procedure again.<\/li>\n\n\n\n<li>The\ntaxpayer must use the basic form for filing e-TDS as it would ensure\nconsistency. The 7-digit BSR must be mentioned so that the tallying becomes\nseamless.<\/li>\n\n\n\n<li>Physical\nTDS returns should be furnished at the TIN-FC. The NSDL administers all\nTIN-FCs. In the case where electronic filing of returns is done, they can be\nsubmitted on the web-based portal of the NSDL TIN. But, a level 2 DSC should be\nused by the deductor in the case where TDS returns are filed electronically.<\/li>\n\n\n\n<li>In\ncase all the submitted details come out authentic, a provisional receipt or a\ntoken number will be received. The acknowledgement serves as confirmation proof\nabout the successful filing of TDS returns. In case of rejected TDS returns, a\nnon-acceptance memo and the reasons for the same shall be issued by the\nauthority. In such scenarios, the taxpayer must re-file the TDS return.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_criteria_provided_by_IT_Department_to_file_TDS_Returns\"><\/span>Eligibility\ncriteria provided by IT Department to file TDS Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Companies and employers having an authentic TAN can <a href=\"https:\/\/corpbiz.io\/tds-return-filing\" title=\"TDS Return Filing\"><strong>file TDS returns<\/strong><\/a>. TDS must be filed for the following payments that come under IT Act.<\/p>\n\n\n\n<ul>\n<li>Salary\npayment<\/li>\n\n\n\n<li>Any\nincome generated via lotteries and puzzles or any similar games<\/li>\n\n\n\n<li>Insurance\ncommission<\/li>\n\n\n\n<li>Income\ngenerated via income on securities<\/li>\n\n\n\n<li>Income\ncoming from gambling such as horse races<\/li>\n\n\n\n<li>A\npayment that has been deposited in National Savings Scheme and other related\nschemes<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Procedure_for_validation_of_TDS_Returns\"><\/span>Procedure\nfor validation of TDS Returns<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>Here&#8217;s how the taxpayer can validate the\nTDS Returns <\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>First,\nenclose the required details in the file.<\/li>\n\n\n\n<li>Next,\nupdate the same on the validation utility tool that exists on the portal.<\/li>\n\n\n\n<li>In\ncase of any error, the File Validation Utility, i.e. FVU, will report the same.<\/li>\n\n\n\n<li>The\nrequired changes must be done in the file before forwarding it via the\nverification process again.<\/li>\n\n\n\n<li>Revised\nTDS Return<\/li>\n\n\n\n<li>If\nthe taxpayer made some errors while filing the TDS return, the tax amount paid\nto the authority would not appear on Form 16, Form 16A, and Form 26AS.<\/li>\n\n\n\n<li>Under\nsuch events, the TDS Returns should be filed again.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Mandatory_Requirements_to_File_Revised_TDS_Returns\"><\/span>What are the Mandatory Requirements to File Revised TDS Returns?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The mandatory requisites to file revised\nTDS return are listed below: <\/em><\/strong><\/p>\n\n\n\n<ul>\n<li>A\ntaxpayer can only file revised TDS returns when the TIN central system\nvalidates the original returns.<\/li>\n\n\n\n<li>The\nreturn&#8217;s status can be checked by rendering the PAN details and Provisional\nReceipt Number on the NSDL portal.<\/li>\n\n\n\n<li>The\nlatest TDS statement shall be required to prepare the revised TDS return. The\nconsolidated statement is available on the TRACES portal. But, the provisional\nreceipt or token of the original returns must be cited to download the updated\nstatement.<\/li>\n\n\n\n<li>The\npreparation of the revised TDS Return must be done using the latest TDS\nstatement. The consolidated statement can be downloaded from the TRACES\nwebsite. However, the token or provisional receipt number of the original\nreturns must be entered to download the latest statement.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let us know if you need some clarification on how to file a TDS return electronically. You can also prompt us to avail services the same. The TDS return filing is mandatory for eligible taxpayers. Thus, penalties would be imposed on the defaulters in the case of non-filing. <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our Article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/online-methods-for-checking-the-tds-status\/\">What are the Online Methods for Checking the TDS Status?\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TDS return filing is a legal mandate for all taxpayers who come under the tax slab as underpinned by the IT department. All eligible taxpayers should mandatorily e-file the TDS return via the Income-tax e-filing portal. All individuals engaged with tax deduction activities must submit the TDS return via an aforesaid online portal. After successful [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":39393,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[237],"tags":[29],"acf":{"service_id":"90"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":7609,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/55"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=55"}],"version-history":[{"count":51,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/55\/revisions"}],"predecessor-version":[{"id":68784,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/55\/revisions\/68784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/39393"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=55"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=55"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=55"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}