Where, Why and How to File TDS Return

Every layman afraid from TDS because of difficult process of deduction, payment, Return, Statement etc. But we will try to make it simple as every layman can play with TDS. In this article we will discuss about What is eTDS return, how to file TDS Return, Where to file it, How to prepare it, software and documents.  If you have any query related to TDS return, ask in the comment form given below. We will try to solve your query as soon as possible. We have covered all amendment by finance act 2015, so you can say that the below article will be applicable for F.Y.2015-16 or A.Y.2016-17.

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What is e-TDS Return/Statement?

TDS Return/statement is a summary of all the transaction made during Quarter filed in the form of 26Q, 24Q, 27Q by computer readable media on CD ROM/PIN Drive as format described under Income Tax Act.

Who are liable to submit e-TDS Return/Statement?

The person who deducts TDS is liable to furnish eTDS Return. It is mandatory to file TDS Return within time as given below; otherwise they are liable to pay penalty for non-submitting of e-TDS Return. The following persons are required to file e-TDS return quarterly.

  • Company
  • Persons whose accounts Audited (See limit for Audit of Accounts)
  • Govt. Officers

Preparation of e-TDS Statement Step by Step

1) TDS Return Software: First of all you need the software to prepare TDS return as the format given by e-Filing Adminsistrator/Income tax Department. You can find the data format on the official website of Income Tax Department i.e. www.incometaxindia.gov.in and e-TDS Intermediary’s website i.e. http://tin.nsdl.com. There is also software to validate the file which is prepared by TDS software. But you don’t need to download it, if you have purchased the TDS software from valid vendor. The e-tDS Intermediary (NSDL) has also provided the valid vendor of TDS soft wares. You can buy online or offline.

All software has its help file to prepare TDS return/statement. As we have experience, all software required to enter three entries after creation of master of payees/deductee and payers/deductors.

(a)    Credit or Paid Amount

(b)   TDS deducted on that amount

(c)    Challan detail of TDS payment

2) After Preparing and validating the .fvu file (e-TDS file after preparation), it will generate form 27A. You should Printout two copies of 27A.

3) The authorized signatory should sign on it.

4) Copy the .fvu file to Pen Drive or burn the CD. But confirm form your nearest TIN Facilitation centers for facility of Pen drives.

5) Now go to the TIN center with CD/Pen Drive and form 27A.

6) Pay the fee for process of TDS return (Rs.31 up to 100 deductees, Rs. 185 for maximum 1000 and minimum 101 deductees, Rs. 618 for more than 1000 deductees)

7) Now take the provisional receipt from TIN Center and you have done.

You don’t need to attach any document along with form 27A. Only non or lower deduction certificates should be attach in the case of salary TDS return (Form 24Q). Zip of file by Win Rar and Winzip Software is allowed.

We will cover the other aspects for return of TDS like Correction in TDS e-Return, how to use the software, Download online statements and TCS returns.

Due Dates to File TDS Returns/ TDS Statements

QTRs. Due Dates in Case of Deductor (Office of the Government)Due Dates In Other Cases
1st QTR ending on 30th June, 201631st July15th July
2nd QTR ending 30th September31st October 15th October
3rd QTR ending 31st December31st January15th January
4th QTR ending 31st March15th May15 the May

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  1. Suppose If TDS is not deducted for FY 2011-2012, can we deduct the TDS of FY 2011-2012 in the current FY i.e.2012-2013?. If it is possible, How to file return for such deduction?

  2. Hi FY 2009-10 and FY 2010-11 i had done one construction project. I was contractor or sub contractor in this project. I used to receive the payments by check and obviously they use to cut the TDS amount before giving the payments. and paid the TDS to central government.
    Now couple of day a go i got letter from income tax office that i have not filed the incone tax returnhaving description as TDS retun under section 194C. I want to file eTDS return online. please tell me which ITR form (i.e. ITR1, ITR2, ITR3, ITR4 …..) should i use to fill the details of tds deducted. I have original copy of TDS Certificates with me (i.e. Form 16A) for Assessment year 2010-11 and 2011-12 with all details provided by deductor. In short i want know in which ITR category I (contractors or sub contractors) fall in. i dont have any other bussiness or any source of income. Please help….

  3. Say my yearly income is 450000 and my cut from tht for TDS is 45000.what about the 200000 Rs which should now have been taxed ?

    • Hey Nikhil,

      your tds has been deducted exess , now you have to file income tax return and you xan take refund

      Please contact if you not able to file the income tax return.


  4. My income is below basic exemption limit(120000),and I have got my tax deducted source @10% is around 12000.how to get my tax refund sir,please give your valuable advice regarding refund of tax amount.should I file my it return,if yes what is the procedure for it.

  5. suppose that i have to file tds for q4 for year 2015-16 and i have the salary details of dec,jan and feb details only.Can i prepare etds return using dec,jan and feb information for q4 data?

  6. hi i am an employee of private mnc. my payroll is handled by third party company. i usually get my form 16 yearly through mail. but now i received a letter from IT about TDS return 192A & 192B both stating salary to employees. what is this and what i have to do.

  7. NOw am working in Software company from Jan 11th onward as a contract employee. For the year 2015-2016 my gross salary is less than 2.5L. But now 10% of my salary is deducting for TDS(nearly 3k per month). So is it possible to file TDR returns to get that money back? What are the documents(forms) should i submit.

    • yes you can, and you can also file tds from government own website, go to google and type tds payment online the first link of google is tds payment online… but note that you must enable netbanking of firm account.

  8. Hi I am getting 35000 per month from last 9 months, I have not filed any TDS as of now.. Now I really wanted to file TDS from now.. and paying house rent 15000/month. what is the solution for my kind of case???

  9. I’m an individual who deducted TDS on the amount paid to the seller for buying a property. I have completed form 26QB and obtained form 16B. I don’t have any TAN number.
    Do I need to file eTDS return for the quarter?

  10. Sir,we are a co.op hsg soc and are to make a one time vendor payment please tell us the form to filled and procedure of filing the TDS return regds Vinay