ELECTRONIC TDS RETURN (E-TDS)

192C -Contractors,
194B- Salaries
194I- Rent
194J- Professinal Charges

Quartly Returns
24Q for salaries
27Q for other than salaries

CERTAIN IMPORTANT INFORMATION
I.
Related Websites:
1.
For New TAN: New TAN can be searched on website “incometaxindia.gov.in” by feeding old TAN or Company’s name.
2.
For downloading Form No. 24Q/26Q/27Q and instruction, log on to “tin.nsdl.com.”.
II.
If TAN number is not available, taxes cannot be paid and e-TDS statement will not be accepted.
III.
Fees to be paid as under:
Deductee Records Fees (including Service Tax) Up to 100 records Rs. 30/-101 to 1000 records Rs. 182/-More than 1000 records Rs. 606/-
IV.
Tin facilitation centres in Mumbai for filing e-TDS returns:-List of Facilitation Centres can be downloaded from Website: www.tin.nsdl.com.
V.
Each e-TDS statement file (Form 24Q, 26Q or 27Q) should be furnished in a separate CD/floppy along with duly filled and signed Form 27A in physical form.
VI.
Separate Form 27A in physical form should be furnished for each e-TDS statement.
VII.
Label to be affixed on CD/floppy containing details of deductor like name & address of deductor, PAN, TAN, Form No. and period to which statement pertains.
VIII.
e-TDS return file if compressed, is to be compressed using Winzip 8.1 or Zip It Fast 3.0 compression utility only.
IX.
In case of change in name or change in address, correction application need to be filed to amend record with ITD.
STEPS FOR PREPARING E-TDS RETURN WITH EFFECT FROM FEBRUARY, 2008
The procedure is changed w.e.f. February, 2008
The excel based forms have been discontinued. All the forms are in VB (Visual Basic) based format, which is very user friendly.
Now, all forms are to be filed using RPU —W.E.F. 13/4/2009 Version 1.7 and FVU Version 2.126 (both merged together) for any form — whether original or revised and for any quarter starting from F.Y. 2005-06.
STEPS:
Download the necessary files (RPU/FVU)
JRE version SUN JRE: 1.42_03or 1.4.2_04 or IBM JRE: 1.4.1.0 should be installed in the computer.
Download latest version of VB based files for Forms from the NSDL website –www.tin.nsdl.com
Present version w.e.f. 13/4/2009 is e-TDS RPU Version 1.7. It will be downloaded in zip format and by default it will be downloaded in C: Drive.
But you can download it any folder by giving it the desired path.
Double click and then “RUN” the file so as to make it unzipped.
As a result, a folder named e-TDS RPU 1.7 will be created automatically. In this folder there are 17 files. For practical use, only RPU (S. No. 10 RPU.exe) is to be utilized.
Double click on RPU and VB file be displayed.
Select the necessary Form (No. 24Q/26Q/27Q/27EQ) using the drop–box.
Select the type of statement (Regular/Correction) to be prepared
Complete all sheets- viz. Form, Challan details and Annexures (i.e., deductee details)
After filling up all the data in all the sheets and final saving of the input file, click on “CREATE FILE” option.
The file will be validated automatically and the validation results will be saved by default in the same folder, where the input file is saved.
In case of errors, an Error-Response file will be generated giving the error report.
Once this is done, the screen will display “File Validation Successful”. The valid e-file will be created, which may be copied on a floppy or CD.
Finally, give print command to generate Form No. 27A to be signed by the deductor and which should be submitted to the TIN-FC and then the process is over.