FAQs

Digital signature certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. Examples of physical certificates are driver’s licenses, passports or membership cards. Certificates serve as a proof of identity of an individual for a certain purpose; for example a driver's license identifies someone who can legally drive in a particular country. Likewise, a digital certificate can be presented electronically to prove your identity, to access information or services on the Internet or to sign certain documents digitally.

Like physical documents are signed manually, electronic documents, for example e-forms are required to be signed digitally through Digital Signature Certificate. As per MCA21 project of ministry of company affairs all the company forms have to be filed electronically.

A licensed Certifying Authority (CA) issues the digital signature. Certifying Authority (CA) means a person who has been granted a license to issue a digital signature certificate under Section 24 of the Indian IT-Act 2000. The list of licensed CAs along with their contact information is available on www.mca.gov.in. You can obtain your DSC from LRL Services.

Class 1: These certificates do not hold any legal validity as the validation process is based only on a valid e-mail ID and involves no direct verification.

Class 2: Here, the identity of a person is verified against a trusted, pre-verified database.

Class 3: This is the highest level where the person needs to present himself or herself in front of a Registration Authority (RA) and prove his/ her identity.

Any person can apply to the certifying authority for issue of a DSC in the prescribed form. While prescribing, the government can differentiate the fee structure for different classes of applicants. The applicant shall also enclose a certification practice statement and in the absence of such a statement, particulars, as prescribed by regulations, have to be given.

6. IS MOBILE VERIFICATION COMPULSORY FOR OBTAINING DIGITAL SIGNATURE CERTIFICATE (DSC)?

Yes, CCA has made mandatory for mobile verification for all classes of Digital Signature Certificate (DSC) i.e. Class-2, Class-3 & DGFT.

Each certified authority has its own prescribed format for mobile verification. In case of eMudra the following is the procedure:-

1 .The applicant has to send a text message from the mobile number mentioned in the application form in the following format

2. The applicant can also do the mobile verification by voice call. The applicant has to call on 080-4360000.

For example, if your application id is 23456789 and your Date of Birth is 23/06/1985 you have to send a message to 9945211399 as shown below :-

8. I HAVE APPLIED EMUDRA DIGITAL SIGNATURE CERTIFICATE (DSC) AND RECEIVED THE FOLLOWING MESSAGE ON MY NUMBER:-

THANK YOU FOR APPLYING EMUDRA DSC. YOUR APP ID IS 2294713. TO CHECK THE STATUS, SMS TO 09945211399 AS STATUS APPLICATION ID E.G.:- STATUS1234567

Your Digital Signature Certificate (DSC) has been applied and approved by RA. You have to wait till Digital Signature Certificate (DSC) has been approved by CA.

9. I HAVE APPLIED EMUDRA DIGITAL SIGNATURE CERTIFICATE (DSC) AND RECEIVED THE FOLLOWING MESSAGE ON MY NUMBER:-

YOUR DIGITAL SIGNATURE CERTIFICATE (DSC) APPLICATION 1234567 IS DUE FOR MOBILE VERIFICATION SMS TO 09954211399 AS VERIFY APPLICATION ID BIRTH DATE E.G.: -

Your Digital Signature Certificate (DSC) has been approved by CA. Now you have to do mobile verification in the following format:-

For example, if your application id is 23456789 and your Date of Birth is 23/06/1985 you have to do mobile verification as shown below :-

10. I HAVE APPLIED EMUDRA DIGITAL SIGNATURE CERTIFICATE (DSC) AND RECEIVED THE FOLLOWING MESSAGE ON MY NUMBER:-

MOBILE VERIFICATION SUCCESSFUL PLEASE DOWNLOAD DIGITAL SIGNATURE CERTIFICATE (DSC) WITH APPLN 1232456 AND CODE QAFA2T

Your mobile verification has been done you are requested either to download the Digital Signature Certificate (DSC) using these credentials or send this details to us for downloading the Digital Signature

11. IS VIDEO RECORDING COMPULSORY FOR CLASS-3 DIGITAL SIGNATURE CERTIFICATE (DSC)?

Yes, CCA has made mandatory to make video of minimum 20 seconds of the applicant.

12. HOW CAN ONE ESCAPE FROM VIDEO RECORDING OF CLASS-3 DIGITAL SIGNATURE CERTIFICATE (DSC)?

Yes, if the applicant has Aadhar Card & the applicant is willing to visit our office with Aadhar Card & other requisite document in this case there is no need of mobile verification & video recording.

13. HOW CAN ONE KNOW WHICH CLASS OF DIGITAL SIGNATURE CERTIFICATE (DSC) TO BE USED ON CONCERNED WEBSITE?

The class of Digital Signature Certificate (DSC) is written on almost all on the websites where Digital Signature Certificate (DSC) to be used. The user has to refer concerned website for this purpose.

14. WHICH CLASS OF DIGITAL SIGNATURE CERTIFICATE (DSC) TO BE USED ON PROVIDENT FUND (PF)/ ESI/ MCA/ INCOME TAX/ TRACES/ DVAT?

15. DOCUMENTS REQUIRED FOR OBTAINING CLASS-3 DIGITAL SIGNATURE CERTIFICATE (DSC)?

You are requested to mail us on our mail id [email protected] we will send you complete details.

16. IS ORGANIZATION STAMP NECESSARY ON THE DOCUMENTS PROVIDED BY ORGANIZATION FOR OBTAINING CLASS-3 DIGITAL SIGNATURE CERTIFICATE (DSC)?

In Class-3 of Digital Signature Certificate (DSC) there is no need of attestation of document either by Gazetted Officer or Bank Manager or Post Master. Therefore, the documents are attested by Authorized Signatory along with organization stamp.

Send SMS to +919900014440 or +919611165869 or +919740008888 in below format from applicant mobile number.

Call on 18004192929 and press 8 button, customer care executive will ask E-mail and name for confirmation.

Permanent Account Number (PAN) is a ten-digit alphanumeric number, issued in the form of a laminated card, by the Income Tax Department. A typical PAN is AABPS1205E.

2. WHAT ARE THE BENEFITS OF OBTAINING A PERMANENT ACCOUNT NUMBER (PAN) AND PAN CARD?

A PAN number has been made compulsory for every transaction with the Income Tax department. It is also mandatory for numerous other financial transactions such as opening of bank accounts, availing institutional financial credits, purchase of high-end consumer item, foreign travel, transaction of immovable properties, dealing in securities etc. A PAN card is a valuable means of photo identification accepted by all government and non-government institutions in the country.

3. I HAVE LOST MY PAN CARD BUT REMEMBER MY NUMBER. DO I NECESSARILY NEED TO GET A FRESH CARD?

With your PAN you can continue to transact with the Income Tax department. However, in respect of other agencies you may encounter constraints without a PAN card since it doubles as a photo identity card.

You may retain any one of the numbers and surrender the other through a letter addressed to your jurisdictional Assessing Officer.

Yes. It is illegal to have two PANs and the penalty for such offence is Rs.10,000/-

6. BY MISTAKE I HAVE BEEN USING DIFFERENT PANS FOR DIFFERENT PURPOSE LIKE ONE FOR MY DEMAT ACCOUNT AND ANOTHER FOR FILING MY INCOME TAX RETURN AND PAYMENT OF TAXES. HOW DO I SET THIS RIGHT?

It is advisable to retain only one PAN; preferably the one used for Income Tax purpose and surrender the other number immediately. The institutions where the latter number has been quoted should be informed of the correct PAN.

You can check the PAN Status by following link:- https://tin.tin.nsdl.com/pantan/StatusTrack.html

You can check the documents required for PAN from following link http://www.lrlservices.com/Documents-for-PAN.html

You are required to fill Request for New PAN Card Or/ And Changes Or Correction in PAN Data form and attach all the relevant documents and submit to our center.

TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. It is compulsory to quote TAN in all TDS/TCS returns (including e-TDS/TCS return), TDS/TCS payment challans and TDS/TCS certificates.

The provisions of Section 203A of the Income-tax Act, 1961 require all persons who deduct or collect tax at source to apply for the allotment of TAN. The section also makes it mandatory to quote TAN in all TDS/TCS/Annual Information Returns, payment challans and certificates to be issued. If TAN is not quoted, TDS/TCS returns will not be accepted by TIN-Facilitation Centers (TIN-FCs) and challans for TDS/TCS payments will not be accepted by banks. Failure to apply for TAN or not quoting the same in the specified documents attracts a penalty of Rs. 10,000.

All those persons who are required to deduct/collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN.

An application for allotment of TAN is to be filed in Form 49B and submitted to TIN-FC.

TAN is allotted by the Income-tax Department on the basis of the application submitted online at NSDL-TIN website or to TIN-FCs managed by NSDL. NSDL will intimate the TAN to the applicant at the address provided in the application.

No documents are required to be submitted along with the application for allotment of TAN.

10. IS A SEPARATE TAN REQUIRED TO BE OBTAINED FOR THE PURPOSE OF TAX COLLECTION AT SOURCE (TCS)?

No. TAN which was allotted for Tax Deduction at Source (TDS) can be used for the purpose of TCS. However, if no TAN has been allotted, a duly filled in Form 49B, along with the application fees should be submitted at TIN-FC.

If you are submitting the form at a TIN-FC, the TIN-FC will assist you in correctly filling up Form 49B. Incomplete or deficient applications will not be accepted.

A prescribed fee should be paid as processing fee at the TIN-FC at the time of submitting Form 49B.

You can inquire the status of your application by accessing NSDL-TIN website at the Status track option and quoting your unique 14-digit acknowledgement number after three days of your application.

15. IF A DEDUCTOR/COLLECTOR HAS A TAN AS PER THE OLD FORMAT OR IF HE HAS EARLIER APPLIED, BUT HAS NOT BEEN ALLOTTED TAN, WHAT SHOULD HE DO?

TIN-FC will help the deductors/collectors in ascertaining their correct TAN from the database available with them. TAN can also be verified from ITD website, wherein there is a facility to find new TAN against old TAN / name and address of the deductor/collector. In case no TAN has been allotted, the deductor will have to file an application in Form 49B along with application fee at TIN-FC.

16. IS IT NECESSARY TO APPLY FOR DIFFERENT TAN IF A DEDUCTOR HAS TO DEDUCT TAX FROM DIFFERENT TYPES OF PAYMENTS LIKE SALARY, INTEREST and DIVIDEND ETC.?

Yes. All Government deductors are also required to quote the TAN on their TDS / TCS / Annual Information Returns.

Yes. In such case, the name of the Division; name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

Yes. The name and location of branch or the designation of the person responsible for deducting/collecting tax, whichever is applicable, should be clearly given in the application for allotment of TAN.

20. CAN A TDS/TCS/ANNUAL INFORMATION RETURN BE FILED WITHOUT TAN IN CASE TAN HAS NOT BEEN ALLOTTED?

Quoting of TAN is mandatory in all TDS/TCS/Annual Information returns, whether filed in paper or electronic format. The return, whether in paper or electronic format, will not be received in case correct TAN is not quoted.

No, PAN should never be quoted in the field where TAN is required to be quoted. The purposes for which PAN and TAN are allotted are different. TAN is a unique identification number which is allotted to persons who are deducting or collecting tax at source on behalf of the Income Tax Department. PAN is a unique number allotted to assessees like individuals, companies etc.

Duplicate TAN is a TAN which has been inadvertently obtained by a person who is responsible for deducting/collecting tax and who already has a TAN allotted to him. It is illegal to possess or use more than one TAN. Different branches/divisions of an entity may, however, have separate TANs.

In case duplicate TANs have been allotted, the TAN which has been used regularly should be continued to be used. The other TAN/s should be surrendered for cancellation using Form for Changes or Correction in TAN. You may also surrender your duplicate tan by writing a letter to your TDS Assessing Officer on a plain paper without depositing any fees but do not forget to take receipt of the letter for future reference if any required later on.

In case duplicate TAN has been allotted, an application may be made for cancellation of the TAN which has not been used in the Form for Changes or Correction in TAN.

25. HOW CAN THE CHANGE IN ADDRESS OR DETAILS ON THE BASIS OF WHICH TAN WAS ALLOTTED BE COMMUNICATED TO INCOME TAX DEPARTMENT?

Any change or corrections in the data associated with the TAN should be communicated to ITD by filing up Form for Changes or Correction in TAN data for TAN allotted along with the necessary fees at the TIN-FC.

26. IF I CHANGE MY ADDRESS, SHOULD I INFORM ITD OR SHOULD I APPLY FOR A NEW TAN?

Change of address within a jurisdiction does not change the TAN. However, it may involve a change in the Assessing Officer. Such changes must, therefore, be intimated to ITD so that the TAN database of ITD can be updated. In case of change of address from one jurisdiction to other (e.g. address changes from Bangalore to Mumbai) a new TAN needs to be applied for and previous TAN needs to be surrendered on allotment of fresh TAN.

28. IS IT NECESSARY TO FLLE ETDS/ETCS RETURN,IF VALID TAN IS ALLOTTED ,BUT THERE IS NO DEDUCTION IN A PARTICULAR QUARTER?

No, it is not mandatory, but if return is not going to be filled in future also due to 1. Submission by head office. 2. Change of status of assessee like individual to firm. 3. Disclosure of business etc. Than surrender your TAN to department you may also read other article related to this topic.

TDS/TCS returns filed in electronic form as per section 200(3)/206C, as amended by Finance Act, 2005, are quarterly TDS/TCS statements. As per the Income Tax Act, these quarterly statements are required to be furnished from FY 2005-06 onwards; however, as advised by Income Tax Department, acceptance of e-TDS/TCS statements pertaining to Financial Years prior to 2007-08 has been discontinued at TIN. The forms used for quarterly e-TDS statements are Form Nos. 24Q, 26Q and 27Q and for quarterly e-TCS statement is Form No. 27EQ. These statements filed in CD/Pen Drive should be accompanied by a signed verification in Form No. 27A in case of both e-TDS/TCS statements.

As per Income Tax Act, 1961, all corporate and government deductors/collectors are compulsorily required to file their TDS/TCS returns on electronic media (i.e. e-TDS/TCS returns). However, deductors/collectors other than corporate/government can file either in physical or in electronic form.

3. E-TDS/TCS RETURNS HAVE BEEN MADE MANDATORY FOR GOVERNMENT DEDUCTORS. HOW DO I KNOW WHETHER I AM A GOVERNMENT DEDUCTOR OR NOT?

All Drawing and Disbursing Officers of Central and State Governments come under the category of Government deductors.

An e-TDS return should be filed under Section 206 of the Income Tax Act in accordance with the scheme dated August 26, 2003 for electronic filing of TDS return notified by the Central Board of Direct Taxes (CBDT) for this purpose. CBDT Circular No. 8 dated September 19, 2003 may also be referred.

An e-TCS return should be filed under Section 206C of the Income Tax Act in accordance with the scheme dated March 30, 2005 for electronic filing of TCS return notified by the CBDT for this purpose.

As per section 200(3)/206C, as amended by Finance Act 2005, deductors/collectors are required to file quarterly TDS/TCS statements from FY 2005-06 onwards.

CBDT has appointed the Director General of Income Tax (Systems) as e-Filing Administrator for the purpose of electronic filing of TDS/TCS returns.

CBDT has appointed NSDL e-Governance Infrastructure Limited, (NSDL e-Gov), Mumbai, as e-TDS/TCS Intermediary. NSDL e-Gov has established TIN Facilitation Centres (TIN-FCs) across the country to facilitate deductors/collectors file their e-TDS/TCS returns.

e-TDS/TCS return has to be prepared in the data format issued by e-Filing Administrator. This is available on the Income Tax Department website (www.incometaxindia.gov.in) and NSDL e-Gov-TIN website (www.tin-nsdl.com). There is a validation software (File Validation Utility) available along with the data structure which should be used to validate the data structure of the e-TDS/TCS return prepared. The e-TDS/TCS return should have following features:

· e-TDS/TCS return file should be furnished in a CD/Pen Drive. It should not span across multiple computer media.

· Each e-TDS/TCS return file should be accompanied by a duly filled and signed (by an authorised signatory) Form No. 27A in physical form. With effect from February 1, 2014, it is mandatory to submit Form 27A generated by TDS/TCS FVU (File Validation Utility).

· If an e-TDS return file is required to be compressed, it should be compressed using Winzip 8.1 or ZipItFast 3.0 compression utility (or higher version thereof) to ensure quick and smooth acceptance of the file.

· No bank challan or copy of TDS/TCS certificate should be filed along with e-TDS/TCS return file

In case any of these requirements are not met, the e-TDS/TCS return will not be accepted at TIN-FCs.

NSDL e-Gov has made available a freely downloadable return preparation utility for preparation of e-TDS/TCS returns. Additionally, you can develop your own software for this purpose or you may acquire software from various third party vendors. A list of vendors, who have informed NSDL e-Gov that they have developed software for preparing e-TDS/TCS returns, is available on the NSDL e-Gov-TIN website.

Forms for filing TDS/TCS returns were notified by CBDT. These forms are same for electronic and physical returns. However, e-TDS/TCS return is to be prepared as a clean text ASCII file in accordance with the specified data structure (file format) prescribed by ITD.

Form No. 27A is a control chart of quarterly e-TDS/TCS statements to be filed in paper form by deductors/collectors alongwith quarterly statements. It is a summary of e-TDS/TCS returns which contains control totals of 'amount paid' and 'income tax deducted at source'. The control totals of 'amount paid' and 'income tax deducted at source' mentioned on Form No. 27A should match with the corresponding control totals in e-TDS/TCS return. A separate Form No. 27A is to be filed for each e-TDS/TCS return.

a) Form 27A is generated by TDS/TCS FVU (File Validation Utility). (With effect from February 1, 2014).

b) There is no overwriting/striking on Form No. 27A. If there is any, Please make necessary changes in the file, validate and generate new Form 27A from File Validation Utility (FVU).

c) Name and TAN of deductor and control totals of 'amount paid' and 'income tax deducted at source' mentioned on Form No. 27A should match with the respective totals in the e- TDS/TCS return.

d) All the fields of Form No. 27A are duly filled. The Form 27A needs to be signed by the responsible person.

13. WHAT IS THE DATA STRUCTURE (FILE FORMAT) FOR PREPARING E-TDS/TCS RETURN?

e-TDS/TCS return should be prepared in accordance with the data structure (File Format) prescribed by the e-filing administrator.

Bank Challan Number is a receipt number given by the bank branch where TDS is deposited. A separate receipt number is given for each challan deposited. You are required to mention this challan number in the e-TDS/TCS return.

Reserve Bank of India has allotted a unique seven-digit code to each bank branch.You are required to mention the code of the bank branch where TDS is deposited in the e-TDS/TCS return. You can get this code from the bank branch where TDS amount is deposited.

16. CAN I FILE FORM NO. 26Q SEPARATELY FOR CONTRACTORS, PROFESSIONALS, INTEREST ETC.?

No. A single Form No. 26Q with separate annexures corresponding to each challan payment for each type of payment has to be filed for all payments made to residents.

17. I DO NOT KNOW THE BANK BRANCH CODE OF THE BRANCH IN WHICH I DEPOSITED TAX. CAN I LEAVE THIS FIELD BLANK?

Bank Branch code or BSR code is a 7-digit code allotted to banks by RBI. This is different from the branch code, which is used for bank drafts etc. This number is given in the OLTAS challan or can be obtained from the bank branch or from the search facility at NSDL e-Gov-TIN website. It is mandatory to quote BSR code both in challan details and deductee details. Hence, this field cannot be left blank.

18. WHAT SHOULD I MENTION IN THE FIELD 'PAID BY BOOK ENTRY OR OTHERWISE' IN DEDUCTION DETAILS?

If payment to the parties (on which TDS has been deducted) has been made actually i.e. by cash, cheque, demand draft or any other acceptable mode, then 'otherwise' has to be mentioned in the specified field. But if payment has not been actually made and merely a provision has been made on the last date of the accounting year, then the option 'Paid by Book Entry' has to be selected.

Form 27A is the summary of the TDS/TCS statement. It has to be signed by the respective authorized person who is designated to sign the same.

Yes. Challan Identification Number is necessary for all non-Government deductors.

PAN of the deductors has to be given by non-Government deductors. It is essential to quote PAN of all deductees.

22. I AM A DEDUCTOR HAVING MORE THAN ONE OFFICE/BRANCH, DO I FILE SEPARATE E- TDS/TCS RETURNS FOR EACH OFFICE/BRANCH OR CAN I FILE A CONSOLIDATED RETURN FOR ALL OFFICES/BRANCHES? CAN I QUOTE THE SAME TAN FOR FILING E-TDS/TCS RETURNS FOR EACH BRANCH?

If you have more than one office/branch you can file a consolidated e-TDS/TCS return for all offices/branches. In this case you should quote the same TAN. You can also file e-TDS/TCS returns office/branch-wise individually. In such cases you need to have separate TAN for every branch. In case you do not have separate TAN for each branch then you should apply for TAN for each of the branches filing separate e-TDS/TCS return.

23. SHOULD I FILE COPIES OF CERTIFICATE FOR NO DEDUCTION OR CONCESSIONAL DEDUCTION OF TAX ALONG WITH THE E-TDS/TCS RETURN?

No, you need not file certificates for no deduction or concessional deduction of TDS alongwith the e-TDS/TCS return. This is not required in case of any quarterly statements.

24. AFTER I PREPARE MY E-TDS/TCS RETURN, IS THERE ANY WAY I CAN CHECK/VERIFY WHETHER IT CONFORMS TO THE PRESCRIBED DATA STRUCTURE (FILE FORMAT)?

Yes, after you have prepared your e-TDS/TCS return you can check/verify the same by using the File Validation Utility (FVU). This utility is freely downloadable from the NSDL e-Gov-TIN website.

FVU is a program developed by NSDL e-Gov, which is used to ascertain whether the e-TDS/TCS return file contains any format level error(s).When you pass e-TDS/TCS return through FVU, it will either generate error file or .fvu file. If there are errors, the error file will display the error location and error code along with the error code description. If there are no errors in the e-TDS/TCS return, .fvu (output) file will get generated. In case you find any error, you can rectify the same and pass the e-TDS/TCS return file again through the FVU till you get an error-free file.

'Upload File' that is generated by the FVU when the return is validated using the FVU has to be filed with TIN-FC. This 'upload file' is a file with the same filename as the 'input file' but with extension .fvu. Example 'input file' name is 27EQGov.txt, the upload file generated will be 27EQGov.fvu.

For Quarterly Returns, Java has to be installed to run FVU. Details are given in FVU section of NSDL e-Gov-TIN website.

28. WHAT ARE THE CONTROL TOTALS APPEARING IN THE STATEMENT STATISTIC REPORT FILE GENERATED BY VALIDATING THE TEXT FILE THROUGH FILE VALIDATION UTILITY (FVU) OF NSDL E-GOV?

The Control Totals in Statement Statistic Report File are generated only when a valid file is generated. Otherwise, the Error File shows the nature of error. The control totals are as under:

· Number of deductee/party records : In case of Form 24Q, it is equal to the number of employees for which TDS return is being prepared. In case of Form 26Q/27Q, it is equal to the total number of records of tax deduction. 10 payments to 1 party would mean 10 deductee records.

· Amount Paid : This is the Total Amount of all payments made on which tax was deducted. In case of Form 24Q, it is equal to the Total Taxable Income of all the employees. In case of Form 26Q/27Q, this is equal to the total of all the amounts on which tax has been deducted at source.

· Tax Deducted : This is the Total Amount of tax actually deducted at source for all payments.

· Tax Deposited : This is the total of all the deposit challans. This is normally the same as Tax Deducted but at times may be different due to interest or other amount.

29. ARE THE CONTROL TOTALS APPEARING IN FORM 27A SAME AS THAT OF ERROR/RESPONSE FILE?

30. WHAT IF ANY OF THE CONTROL TOTALS MENTIONED IN FORM NO. 27A DO NOT MATCH WITH THAT IN E-TDS/TCS RETURN?

In such a case the e-TDS/TCS return will not be accepted by the TIN-FC. You should ensure that the control totals generated by FVU and that mentioned on Form No. 27A match. In case of any difficulties/queries, you should contact the TIN-FC or TIN Call Centre at NSDL e-Gov.

You can file your TDS/TCS return at any of the TIN-FCs managed by NSDL e-Gov. TIN-FCs are set-up at specified locations across the country. Details are given in the NSDL e-Gov-TIN website. These can also be furnished directly at NSDL e-Gov-TIN web-site.

TDS/TCS statements can be furnished from Financial Year 2007-08 onwards. Further, as advised by Income Tax Department, acceptance of TDS/TCS statements pertaining to Financial Year prior to 2007-08 has been discontinued.

33. WHAT ARE THE BASIC DETAILS THAT SHOULD BE INCLUDED IN THE OF E-TDS/TCS RETURN?

Following information must be included in the e-TDS/TCS return for successful acceptance. If any of these essential details is missing, the returns will not be accepted at the TIN-FCs:

· Correct Tax-deduction/collection Account Number (TAN) of the deductor/collector should be clearly mentioned in Form No. 27A and also in the e-TDS/TCS return, as required by sub-section (2) of section 203A of the Income-tax Act.

· With effect from February 1, 2014, if the duly signed Form 27A submitted, is not the one generated by TDS/TCS FVU (File Validation Utility).

· The particulars relating to deposit of tax deducted at source in the bank should be correctly and properly filled.

· The data structure of the e-TDS/TCS return should be as per the structure prescribed by the e-Filing Administrator.

· The Control Chart in Form No. 27A (enclosed in paper form with the e-TDS/TCS return on CD/Pen Drive) should be duly filled and signed.

The due dates for filing quarterly TDS returns, both electronic and paper are as under:

36. IS THE PROCEDURE FOR FILING OF E-TCS DIFFERENT FROM THAT OF FILING E-TDS RETURN?

The procedure for filing of e-TCS return is the same as that of e-TDS return except the forms to be used are different. The relevant forms for filing the e-TCS return are:

37. SHOULD I FILE TDS CERTIFICATES AND BANK CHALLANS ALONG WITH THE E-TDS/TCS RETURN?

No, you need not file TDS certificates and bank challans for tax deposited along with the e-TDS/TCS return.

38. CAN MORE THAN ONE E-TDS/TCS RETURN BE FILED IN A SINGLE COMPUTER MEDIA (CD/PEN DRIVE)?

Yes, More than one e-TDS/TCS statements can be furnished in same computer media.

Yes, if e-TDS/TCS return file is filed in compressed form, it should be compressed using Winzip 8.1 or ZipItFast 3.0 (or higher version compression utility only), so as to ensure quick and smooth acceptance of the file.

41. DO I HAVE TO AFFIX A LABEL ON THE E-TDS/TCS RETURN CD/PEN DRIVE? WHAT DO I MENTION ON THE LABEL AFFIXED ON THE E-TDS/TCS RETURN CD/PEN DRIVE?

In case PANs of some of the deductees are not available with you for quoting in the TDS statement, you need to deduct tax at a higher rate as prescribed by ITD and flag such deductee records as ‘C’ in the statement.

In case of TCS statement, PAN quoting compliance of 85 % is mandatorily required for validation, i.e. out of the total collectee records in the TCS statement, the PAN should be presentfor 85% of the records failing which the statement will not be validated through the File Validation Utility. In view of this, it is recommended that the records comprising 85% of valid PAN be reported first and the records for the remaining collectees may be reported as and when PAN details are received.

43. IF A DEDUCTOR FACES ANY DIFFICULTY IN FILING OF E-TDS RETURN WHERE CAN IT APPROACH FOR HELP?

The details regarding the help required for filing of e-TDS are available on the Income-Tax Department website and the NSDL e-Gov-TIN website. The TIN-FCs are also available for all related help in the e-filing of TDS returns.

44. WILL COMPUTER MEDIA BE RETURNED BY TIN-FC AFTER ACCEPTANCE OF E-TDS/TCS STATEMENT?

Yes, computer media will be returned to deductor after acceptance of the e-TDS/TCS statements.

45. FORM NO. 24Q SHOWS A COLUMN WHICH REQUIRES EXPLANATION FOR LOWER DEDUCTION OF TAX. HOW CAN A DDO ASSESS IT? PLEASE CLARIFY.

Certificate for lower deduction or no deduction of tax from salary is given by the Assessing Officer on the basis of an application made by the deductee. In cases where the Assessing Officer has issued such a certificate to an employee, deductor has to only mention whether no tax has been deducted or tax has been deducted at lower rate on the basis of such a certificate.

47. WILL THE TIN-FC GIVE ANY ACKNOWLEDGMENT/RECEIPT AFTER ACCEPTANCE OF E-TDS/TCS RETURN?

If the e-TDS/TCS return file is complete in all aspects, TIN-FC will issue a provisional receipt to you. The provisional receipt issued by TIN-FC is deemed to be the proof of e-TDS/TCS return filed by you.

48. WHAT IF MY E-TDS/TCS RETURN IS NOT ACCEPTED BY TIN-FC, HOW WILL I KNOW THE REASON FOR REJECTION?

In case of non-acceptance of your e-TDS/TCS return file, TIN-FC will issue a Non-Acceptance Memo which will state reason for rejection.

Deductor/collector is required to furnish one regular TDS/TCS statement for a particular TAN, Form, Financial year and quarter. In case there are any additions/updates to be made to the details of the regular statement accepted at the TIN central system, the same should be done by furnishing a correction statement.

In case of deficiencies in the accepted regular TDS/TCS statement such as incorrect challan details or PAN not provided or provided incorrectly, the tax credit will not reflect in the Form 26AS of the deductees in your statement.

To facilitate compliance as well ascorrect credit in Form 26AS of the deductees you are required to remove deficiencies, if any, in the accepted regular TDS/TCS statement by filing a correction statement.

The following are the various types of corrections that you can make to an accepted regular TDS/TCS statement:

· Update deductor details such as Name, Address of Deductor. This type of correction is known as C1.

· Update challan details such as challan serial no., BSR code, challan tender date, challan amounts etc. This type of correction is known as C2.

· Update PAN of the deductee or employee in deductee/salary details. This type of correction is known as C5.

· Add a new challan and underlying deductees. This type of correction is known as C9.

52. CAN I UPDATE / ADD DEDUCTEE AND CHALLAN DETAILS IN THE SAME CORRECTION STATEMENT? DO I NEED TO FILE SEPARATE CORRECTION STATEMENTS FOR UPDATING A PAN AS WELL AS ADDING A CHALLAN AND ITS UNDERLYING DEDUCTEES?

Yes. There is no need to file separate statements for different types of corrections. In case you need to update or add different deductees / challans in the same statement, it can be done in a single correction file.

Depending on the type of correction a single correction file may contain multiple correction statements. A correction file containing more than one correction statement is called “multiple batch correction statement”.

53. WHAT IS THE PROCEDURE FOR SUBMISSION OF MULTIPLE BATCH CORRECTION STATEMENT?

On successful validation of the correction file through the File Validation Utility (FVU), following will be created:

Copy the .fvu file on a CD / Pen Drive and submit the same to the TIN-FC along with print out of the statement statistics reports and Form 27A.

Yes. Upload fee is payable for each and every e-TDS/TCS return accepted by the TIN-FC, irrespective of whether it is a correction e-TDS/TCS statement or an original e-TDS/TCS statement.

56. WILL THE TIN-FC GIVE ANY ACKNOWLEDGMENT/RECEIPT AFTER ACCEPTANCE OF CORRECTED E-TDS/TCS RETURN?

Yes, TIN-FC will issue a Provisional Receipt in case corrected e-TDS/TCS return file is valid and accepted by the TIN-FC. The Provisional Receipt issued by TIN-FC is deemed to be the proof of corrected e-TDS/TCS return filed by you.

No, as advised by Income Tax Department, with effect from July 1, 2013, acceptance of 'Y' type of correction TDS/TCS statements has been discontinued at TIN.

The following are the prerequisites for furnishing a correction TDS/TCS statement:

· check the status of the regular statement on the TIN website by entering the TAN and PRN at

· Correction statement should be prepared only if the corresponding regular statement has been accepted at the TIN central system.

· Correction statement should be prepared using the latest consolidated TDS/TCS statements downloaded from the TRACES website www.tdscpc.gov.in

You can check the status of the statement submitted by you at https://onlineservices.tin.nsdl.com/TIN/JSP/tds/linktoUnAuthorizedInput.jsp

You need to mention the TAN and PRN in the field provided. Details of the statement along with status whether accepted will be displayed to you.

However, the correction statements are not processed at TIN, they are forwarded to CPC –TDS of Income Tax Department for further processing. Status of such statements will be displayed as ‘Status available at CPC’.

· Booked: Challan / transfer voucher detail in the statement matches with corresponding details received from banks / PAO.

· Match Failed (Challan): TAN and/or amount relating to a challan in the statement do not match with the corresponding details received from banks.

· Match Failed (Transfer Voucher): Amount relating to a transfer voucher does not match with corresponding details received from PAO.

· Provisionally Booked: In case of Government deductors where TDS/TCS statement is received by TIN and mode of payment of TDS/TCS is through book entry (transfer voucher) and e-TBAF details from PAO is not received by TIN.

If the challan is in Booked status, credit of tax deducted will be reflected in the annual tax statement (Form 26AS) of all the underlying deductees with a valid PAN.

Correction in challan details is not allowed once a challan is booked. Correction can be made on underlying deductee records of a booked challan

A challan is in Match pending status as the CIN is not present in the payment information provided by the Bank. As a result the credit of tax deducted will not be reflected in the Form 26AS of corresponding deductees with valid PAN.

The possible cause could be due to error in quoting CIN details (Challan serial no., BSR code and challan tender date) either in the TDS statement or in the details provided by the Bank. Error in TDS statement can be rectified by filing a correction statement, where as error.

A challan is in Match failed status as the TAN/challan amount in the statement does not match the details provided by the Bank. As a result the credit of tax deducted will not be reflected in Form 26AS of corresponding deductees with valid PAN.

The possible cause could be error in quoting challan amount. The same can be rectified by filing a correction statement.

Correction statement should be prepared as per data structure prescribed by Income Tax Department which is different from the data structure of a regular TDS/TCS statement. Data structure of correction statement is available on the NSDL e-Gov TIN website at http://www.tin-nsdl.com/Downloadsquarreturns_correct.asp

Correction in challan details is not allowed once a challan is booked. Correction can be made on underlying deductee records of a booked challan.

65. IS ANY UTILITY/SOFTWARE AVAILABLE FOR PREPARING CORRECTION TDS/TCS STATEMENT?

There are many software providers who have developed softwares for preparation of TDS/TCS statements. List of software providers along with their website details are available on the TIN website at http://www.tin-nsdl.com/eTDSswProviders.asp

Alternatively, freely downloadable return preparation utility (RPU) developed by NSDL e-Gov is available on the TIN website at http://www.tin-nsdl.com/Downloadsquarreturns_correct.asp

Provisional Receipt Number is now referred as Token Number with effect from FY. 2010-11 onwards.

You can update any of the details provided in the challan viz; CIN details, amounts etc.

· Along with the updated values, the correction statement should contain value of the CIN and deposit amount as per regular statement as well.

Example: In order to correct challan serial number from 013 to 014 in the sixth challan of the regular statement filed by you, the steps as under need to be followed

1. Identify the challan by the sequence number as well as the CIN and deposit amount as per regular statement.

3. Ensure that the value in the field Last Bank challan no is 013, i.e. as per regular statement.

You can add a new challan as well as the underlying deductee records. The procedure for adding a challan is as under:

1. Maintain the sequence of the new challan record in continuation to the sequence number of the last challan as per regular statement and add details of challan in this record.

2. Add the underlying deductee records and associate the same with the sequence number of the newly added challan.

Example: If a regular statement filed by you has six challans and you wish to add one more challan and underlying five deductees, the steps as under need to be followed:

2. Add underlying five deductees in the deductee annexure and associate them with new challan having sequence no. 7.

You can update deductee details viz; PAN of deductee, name, amount etc. Steps to update a deductee record are as under:

o its sequence number as per regular statement under the challan identified as above.

o PAN of deductee, total tax deducted and total tax deposited as per regular statement.

· Along with the updated values, the correction statement should contain CIN, deposit amount in challan details, PAN of deductee, total tax deducted and total tax deposited in

Example: In order to correct deductee PAN from PANINVALID to AAAPI0147G in the sixth deductee record of the fourth challan of the regular statement filed by you, the steps as under need to be followed:

1. Identify challan no. 4 and corresponding deductee record having sequence no. 6 as per regular statement

3. Ensure that the value in the field Last deductee PAN is PANINVALID, i.e. as per regular statement.

You can add a new deductee records under an existing challan. The procedure for adding deductee records is as under:

· Maintain sequence of the new deductee record in continuation to the sequence number of the last deductee record under the said challan as per regular statement add details of deductee in this record.

· Along with newly added deductee record, correction statement should contain value of CIN and deposit amount as per regular statement as well.

Example: If a regular statement filed by you has six challans and you wish to add five more deductees to challan 4 which has 4 deductees as per regular statement, the steps as under need to be followed:

3. Add underlying five deductees in the deductee annexure and associate them with challan having sequence no. 4.

In case the user wishes to nullify a deductee record/ transaction, deductor/ collector is required to update the amount for related fields to “0” (zero) and add new record with updated values.

You can update salary details viz; Name and PAN of employee, salary amount, deductions etc. Steps for updating salary record are as under:

· Along with updated values, Gross Total Income as per regular statement should also be provided in the correction statement.

1. Maintain the sequence of the new challan record in continuation to the sequence number of the last challan as per regular statement and add details of challan in this record..

Example Regular statement filed by you has three salary records and you wish to add one more salary record

· Along with flag for deletion, correction statement should also contain value of the field Gross total Income as per regular statement.

83. CAN I UPDATE THE ASSEMENT YEAR OF A REGULAR TDS/TCS STATEMENT BY FILING A CORRECTION STATEMENT?

No, the fields TAN, Form no., quarter, FY and A.Y quoted in a regular statement cannot be updated by furnishing a correction statement

84. WHAT IS THE SIGNIFICANCE OF A IDENTIFYING RECORD WHILE UPDATING/DELETING THE SAME?

While preparing a correction statement, the record to be updated/deleted is required to be identified by its sequence number as well as values of certain fields as per regular statement. List of fields used for identifying a record are as under:

2. Deductee detail – PAN of the deductee, total tax deducted and total tax deposited

The correction statement should contain values of the fields referred to above as per regular statement along with the corrections made. Once the correction statement is received at TIN central system, the values of the identification fields are verified with the corresponding values as per TIN central system.

If the values match, the correction statement will get accepted. If the values do not match, the correction statement will get rejected at the TIN central system.

Example: If the value in the field Last Bank challan no. (i.e. challan no. as per regular statement) in the correction statement does not match the corresponding details as per the regular statement in the TIN central system, the correction statement will get rejected for the reason “Last Bank challan serial number of the correction statement is not matching with corresponding statement details available at TIN Central system”.

85. CAN I RECTIFY THE DETAILS OF A CHALLAN IF THE STATUS OF THE SAME ON THE NSDL E-GOV WEBSITE IS DISPLAYED AS 'BOOKED'?

Once the challan is updated with status ‘Booked’ modifications or rectifications to the details of the said challan are not allowed. As a result any correction TDS/TCS statement with modifications/rectifications on a booked challan will get rejected at the TIN central system.

A correction TDS/TCS statement can be furnished multiple times to incorporate changes in the regular TDS/TCS statement whereas a regular TDS/TCS statement will be accepted at the TIN central system only once.

87. WHAT ARE THE IMPORTANT POINTS TO BE KEPT IN MIND WHILE PREPARING CORRECTION STATEMENT MORE THAN ONCE ON THE SAME REGULAR STATEMENT?

You have to kept in mind, the following points while preparing correction statement more than once on the same regular statement:

1. The TDS/TCS statement on which correction is to be prepared should be updated with details as per all previous corrections.

2. Modifications/addition/deletion in correction statements accepted at the TIN central system only should be considered.

88. THE FIRSTY CORRECTOIN FIELD BY ME CONTAINS THREE TYPES OF CORRETION (THREE PRNs/TOKEN NUMBER) AND ONE OF THE TYPES HAS GOT REJECTED AT THE TIN CENTRAL SYSTEM WHAT SHOULD I DO?

1. You have to update modifications as per the accepted corrections in the TDS statement.

2. Identify the record for which correction was rejected earlier by its sequence no. and fields for identification

4. Correction statement should contain updated values as well as value of identification field as per regular statement.

89. WHICH PROVISONAL RECEIPT NUMBER/TOKEN NUMBER SHOULD I QUOTE WHILE PREPARING CORRCTION STATEMENT MORE THAN ONCE ON THE SAME REGULAR STATEMENT?

There are two fields for Provisional Receipt Number (PRN) / Token Number in a correction statement as under:

a. Original Provisional Receipt Number / Token Number - PRN of the regular statement should be mentioned in this field.

b. Previous Provisional Receipt Number / Token Number - PRN of the last accepted correction statement should be mentioned in this field. In case the value in this field is incorrectly mentioned, the statement will get rejected at TIN central system for the reason: "Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt Number / Token Number and Previous Provisional Receipt Number / Token Number is not in sequence"

a. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a single batch correction statement having PRN / Token Number 010010300074112. While preparing correction statement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and the PRN / Token Number 010010300074112 in the field Previous PRN.

Multiple batch correction statement - different types of correction in a single file

b. You have filed a regular statement having PRN / Token Number 010010200083255 and subsequently filed a multi batch correction statement having three batches and corresponding PRNs / Token Numbers as 010010300074112, 010010300074123 and 010010300074134. While preparing the correction statement, you have to mention PRN / Token Number 010010200083255 in the field original PRN and check the status of all the three PRNs of correction statement.

· If all the three PRNs / Token Numbers are accepted at the TIN central system, you may mention any of the three PRNs / Token Numbers in the field previous PRN.

· If any of the three PRNs / Token Numbers is rejected, then you should mention the PRN / Token Number which has been accepted at the TIN central system in the field Previous PRN.

· If all the three PRNs / Token Numbers are rejected, then you must mention the PRN / Token Number of the regular statement, i.e. 010010200083255 in the field Previous PRN.

Structurally valid PAN of a deductee in the regular statement can be updated to another structurally valid PAN only once.

A correction statement containing updates in PAN of deductee/employee may get Partially Accepted. This is possible when the PAN in the any of the records being updated by you in the correction statement is invalid, i.e. PAN not present in PAN Master Database. In such a scenario, the said record gets rejected resulting in partial acceptance of the statement.

92. WHAT SHOULD I DO IF THE STATUS OF CORRECTIONSTATEMENT FILED BY ME IS 'PARTIALY ACCEPTED'?

In case correction statement is in status ‘Partially accepted’, you have follow steps as under:

1. You have to update modifications as per the accepted records in the TDS statement.

2. Identify the deductee/salary record which has got rejected due to invalid PAN.

4. Correction statement should contain value of identification keys as per regular statement along with the updated values.

93. WHAT COULD BE THE CAUSE OF REJECTION OF TDS/TCS STATEMENT FOR THE REASON "TOTAL DEPOSIT AMOUNT OF DEDUCTEES IS MORE THAN CHALLAN AMOUNT ACTUALLY DEPOSITED IN BANK" ?

The total tax deposited amount as per challan should be greater than or equal to the total tax deposited amount as per deductee details, else a regular TDS/TCS statement will not get validated through FVU.

If you file a correction statement for adding deductee records under a particular challan, the total tax deposited as per challan in regular statement should be greater than or equal to the total tax deposited in deductee details as per regular as well as correction statement.

Note: Amount in the fields Interest and others in the challan is not considered in the total tax deposited as per challan.

Provisional Receipt Number is now referred as Token Number with effect from FY. 2010-11 onwards.

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