CBDT prescribes procedure for online submission of TDS/TCS statements through e- filing portal

Central Board of Direct Taxes (CBDT) has issued Notification No. 10/2019 dated 4th June, 2019 to prescribe procedure for online submission of statement of deduction of tax and statement of collection of tax through e-filing portal.

The Key points of the Notification are:

  1. TDS deductors / TCS collectors have been provided the option of online filing of e-TDS/TCS statements through e-filing portal or submission at TIN Facilitation Centres.
  1. Procedures of registration, manner of the preparation of the TDS/TCS statements and submission of the statements using the e-filing portal is as under:
  • The deductor/collector should hold valid TAN and register themselves in the e-filing website (https:/Iwww.incometaxindiaefiling.gov.in) as “Tax Deductor and Collector” to file the TDS/TCS Returns electronically.
  • The Return Preparation Utility (RPU) to prepare the TDS/TCS Statement and File Validation Utility(FVU) to validate the Statements can be downloaded from the tin-nsdl website. The statement is  required to be uploaded as a zip file and submitted using either Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). For DSC mode, the signature for the zip file can be generated using the DSC Management Utility available under Downloads in the e-Filing website. Alternatively, deductor/collector can e-verify using EVC.
  • For submission of the return the deductor/collector is required to login to the e-filing website using TAN and go to TDS — Upload TDS and upload the “Zip” file along with either the signature file or EVC.
  1. TDS deductor/ TCS collectors can generate EVC using either Net Banking ; Aadhaar OTP ; Bank Account Number and  Demat Account Number . The principal contact person can use his pre validated demat account details to avail this option. This pre generated EVC can be used to e-verify the TDS return.
  1. Once uploaded, the status of the statement shall be shown as “Uploaded”. The uploaded file shall be processed and validated. Upon validation, the status shall be shown as either “Accepted” or “Rejected which will reflect within 24 hours from the time of upload. The status of uploaded file is visible at TDS — View Filed TDS. In case the submitted file is “Rejected”, the rejection reason shall be displayed.

For further details please refer the attached document.

Source Central Board of Direct Taxes

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