Government of India
Ministry of Finance
Central Board of Director Taxes
Directorate of Income Tax (System)
New Delhi, 4th May, 2016
The provision relating to the statement of deduction of tax under sub-section (3) of section 200 and the statement of collection of tax subsection (3) of section 206C of the Income tax Act, 1961 (the Act)are prescribed under Rule 31A and Rule31AA of the Income Rules, The Director General of Income Tax (systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statement and shall be responsible for the day to day administration to furnishing and verification of the statement in the manner so specified.
- in exercise of power conferred by sub- rule (5) of rule 31AA of the Rules, the Principal Director General of Income Tax (system) hereby lays down the following procedures of registration in the e-filing portal, the manner of the preparation of the statements and submission of the statements as follow;
- The deductors /collector will have the option of offline filing of e-TDS/TCS returns through e-filing portal or submission at TIN facilitation Center. Procedure for filing e-TDS/TCS statement online through e-filing portal is as under:
(a) Registration: The deduct /collector should hold valid TAN and is required to be registered in the e-filing website (https://incometaxindiafiling.gov.in/) as” Tax Deductor and collector” to file the“e-TDS/e-TCS Return”.
(b) Preparation: The Return Preparation Utility (RPU) to prepare the TDS/TCS statement and file validation Utility (FVU) to validate the statement can be downloaded from the tin-nsdl website (htts://www.tin-nsdl.com/). The statement is required to uploaded as a zip file and submitted using a Digital Signature Certificate.
The signature file for the zipped fill will be generated using Digital Signature certificate management Utility (available under ‘Downloads’ in the e- Filing website https://incometaxindiaefiling.gov.in).
(c) submission: The deductors /collector is required to login to the e-filing website using TAN and go to TDS-> upload TDS. The deductor/collector is required to upload the “Zip” file along with the signature file (generated as explained in para (b) above).Once uploaded, the status of statement shall as “Uploaded”. The uploaded file shall be processed and validated at the e- filing portal. Upon validation the status shall be either ‘’ Accepted’’ or ‘’Rejected” which will reflect within 24 hours from the time of uploaded. The status of uploaded fill will be visible at TDS-> View Filed TDS. In case the submitted file “rejected”, the reason for rejection shall be displayed.