e-TDS

TDS/TCS returns filed electronically under sections 200(3)/206C of the Income Tax Act are known as quarterly e-TDS/TCS statements. These statements are required to be filed from FY 2005-06 onwards.

However, as per the instructions of the Income Tax Department, acceptance of e-TDS/TCS statements for Financial Years prior to FY 2007-08 has been discontinued at TIN. For statements up to FY 2025-26, the applicable forms are Form 24Q, Form 26Q, Form 27Q, and Form 27EQ. From FY 2026-27 onwards, the revised forms will be Form No. 138 (Form No 24Q), Form No. 140 (Form No 26Q), Form No. 144 (Form No 27Q), and Form No. 143 (Form No 27EQ). e-TDS/TCS statements submitted through CD/Pen Drive must also be accompanied by a signed verification in Form No. 27A.

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

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

An e-TDS statement 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 statement 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 statement 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 statement.

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

With effect from February 12, 2014, functionality of furnishing the foreign remittance details in Form 15CA and its related features have been discontinued from TIN and same are made available on the e-filing portal of Income Tax Department www.incometaxindiaefiling.gov.in