Latest Data Structure of e-TDS and Procedure for e-filing of e-TDS Return.

The e-TDS return has to be prepared in the data format issued by the e-Filing Administrator. This format/software is available on the website of the Income-tax department at http:\\www.incometaxindia.gov.in and that of NSDL at http:\\ www.tinnsdl.com. There is also a validation software which is available along with the data structure. This is required to be used to validate the data structure of the e-TDS return prepared. Each e-TDS return filed should also be accompanied by a control chart which should be in the newly prescribed form 27A or 27B (for tax collection at source) . The same has to be duly signed by the deductor and submitted alongwith e-TDS to the e-Intermediary. The following specific points must also be noted in filing of e-TDS returns.

1. Reformatted TAN : All deductors required to e-File TDS returns have to quote their reformatted Tax Deduction Account Number (TAN) in their respective TDS returns. Wherever, reformatted TANs have not been allotted,application in form 49B should be filed with NSDL for obtaining the same.
2. Each e-TDS return file should be in a separate CD or floppy and should not span across multiple floppies. Further, label must be affixed on each CD/floppy mentioning the name of the deductor, his stamp, form number and the period to which the return pertains.
3. There should not be any overwriting, striking on form 27 A or 27 B and if there is, then the same should be ratified by the authorized signatory. Further if any of the controlled totals mentioned in form No. 27A or 27B) (control chart) does not match with that in the e-TDS return, then such returns will not be accepted at the TIN Facilitation Centres.
4. While filing form no. 24Q and 26Q, deductor should furnish physical copies of certificates of no deduction or deduction at a lower rate of TDS, if any, received from the deductees.
5. No bank challan, copy of TDS certificate should be furnished alongwith e-TDS return filed.
   

The e-TDS prepared by the deductor has to be submitted at the TIN Facilitation Centres opened by NSDL which is the e-TDS Intermediary. The addresses of the TIN Facilitation Centres are available at websites of Income-tax Department http:\\www.incometaxindia.gov.in and of NSDL at http:\\ www.tin-nsdl.com. It is also to be noted that quarterly TDS returns are also to be filed in Electronic file with e-TDS Intermediary.

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