Filing of e-TDS Returns

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e-TDS Returns

The Income Tax department has now notified ‘Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003’. It is applicable to all deductors furnishing their TDS return in electronic form. As per this scheme,

Deductors furnishing TDS returns in electronic form (e-TDS) have to furnish Form 27A. Form 27A is a control chart to be furnished in physical form along with CD/ Floppy containing the e-TDS returns. Form No 27A is required to be furnished separately for each TDS return.

Form 27A is a summary of e-TDS returns which contains control totals of ‘Amount paid‘ and ‘Income tax deducted at source’. The control totals mentioned on Form 27A should match with the corresponding control totals in e-TDS returns.

 

Returns and Timelines

The following Returns are required to be filed under TDS:

 

Financial Year

Form No.

Particulars

Periodicity

2008-09

Form 26

Annual return of deduction of tax in respect of payments other than salary

Annual

 

Form 27

Annual return of deduction of tax in respect of payments other than salary made to Non-residents

 Annual

 

Form 27A

Physical control charts containing control totals mentioned in TDS returns furnished electronically. Form 27A in physical form to be submitted along with e-TDS annual return forms. With each e-TDS returns Form 26 and/ or Form 27.

With each e-TDS returns Form 26 and/ or Form 27.

2008-09

Form 26Q

Quarterly return of deduction of tax in respect of payments other than salary

Quarterly

 

Form 27Q

 

Quarterly return of deduction of tax in respect of payments other than salary made to Non-residents.

 Quarterly

 

Form 27A

 Physical control charts containing control totals mentioned in TDS returns furnished electronically. Form 27A in physical form to be submitted along with e-TDS quarterly return forms

With each e-TDS returns Form 26Q and/or Form 27Q.

 

 

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