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ETDS QUARTERLY STATEMENT / RETURNS SHALL BE UPLOADED AT TRACES TDSCPC WEBSITE AND NOT ON TIN NSDL WEBSITE.
Step 1: In e-Filing Homepage, Click on “Login Here”
Step 2: Enter User ID (TAN), Password, and Captcha. Click Login.
Step 3: Post login, go to TDS Upload TDS.
Step 4: In the form provided, select the appropriate statement details from the drop-down boxes for:
Note:
Step 5: Click Validate to Validate Statement details.
Step 6: “Upload TDS ZIP file”: Upload the TDS/TCS statement (Prepared using the utility downloaded from tin-NSDL Website)
Step 7: “Attach the Signature file” Upload the signature file generated using DSC Management Utility for the uploaded TDS ZIP file. For further details on generating the Signature file click here. Navigate to Step by Step Guide for Uploading Zip File (Bulk Upload)
Step 8: Click on the “Upload” button.
Once the TDS is uploaded, a success message will be displayed on the screen. A confirmation mail is sent to the registered email id.
New Revise TDS/TCS due dates for filing Return and Payment
Step 1: Log in to e-Filing, Go to TDS
Step 2: In the form provided, select the details from the drop-down boxes for Assessment Year, Form Name, and Quarter respectively for which the TDS was uploaded.
Step 3: Click on “View Details”.
Step 4: The status of the TDS uploaded is displayed.
Step 6: If the status is “Accepted”, click on the Token Number to see the details of acknowledgment of the statement uploaded for all future reference.
Quarter | Quarter Period | Quarter Ending | Due Date |
First Quarter | April – June | 30 June | 31 March 202X |
Second Quarter | July – September | 30 September | 31 March 202X |
Third Quarter | October – December | 31 December | 31 January 202X |
Fourth Quarter | January – March | 31 March | 31 May 202X |
The below are the TDS return filling forms & the object/purpose for which they are used:
Form No | Purpose of TDS return form |
---|---|
Form 24Q | salary TDS from |
Form 26Q | All payments apart from salaries |
Form 27Q | Subtraction of tax from dividend, interest or any other amount payable to non-residents |
Form 27EQ | Collection of tax at source |
Sr. No | Form Number | Description |
1. | FORM- 16 | TDS Certificate of Salary |
2. | FORM- 16 A | TDS Certificate for Income other than Salary |
3. | FORM- 24Q | Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of salary |
4. | FORM- 26Q | Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of payments other than salary |
5. | FORM- 27Q | Quarterly statement of deduction of tax under sub-section(3) of section 200 of income tax act in respect of payments other than salary made to non-residents |
Sr. No | Form Name | Description |
1. | TDS Return Form 24Q | Statement for tax deducted at source from salaries |
2. | TDS Return Form 26Q | Statement for tax deducted at source on all payments other than salaries. |
3. | TDS Return Form 27Q | Statement for tax deduction on income received from interest, dividends, or any other sum payable to non residents. |
4. | TDS Return Form 27EQ | Statement of collection of tax at source. |
5. | TDS Return Form 27A | Form 27A is a control chart of quarterly TDS/TCS statements to be filed by deductors/collectors along with quarterly statements |
NOW Failure to submit TDS returns within the deadline will mean that we needed to an applicable late filing fee of INR 200 per day. That fee will be charged for every day after the deadline until the date on which your TDS return is submitted. However, the max fees that you will have to pay are only limited to Tax deducted as sources amount.
In case of TDS returns are submitted after the deadline or there are details in the TDS return forms, the below penalties shall have become applicable:
A penalty would not be charged U/s 271H of the Tax law in case TCS / TDS returns are not filed within the deadline, provided that the appliable below requirements are applicable:
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