How to upload TDS return online?

A step by step guide on “Uploading TDS return at the Income Tax Portal”

Any person (Deductor) making specified payments mentioned under the Income Tax Act, 1961 are required to deduct TDS at the time of making such specified payment to any person (Deductee).

After deducting the tax at the source, the deductor is obliged to deposit it with the government against the PAN of deductee, within the prescribed time period. All persons deducting Tax at source are required to apply for and obtain a Tax Deduction Number (TAN) and to file Quarterly returns.

Uploading TDS Return on NSDL’s (National Securities Depository Limited) TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal is a difficult task for few assesses.

Manthan Experts hereby provides you a step-by-step guide on “Uploading TDS return at the Income Tax Portal”. The same is discussed as under:

What are the essentials for Uploading TDS returns online?

For uploading a TDS return, a user should hold a valid TAN (Tax Deduction and Collection Account Number) and have a registration on the e-filing portal of Income Tax.
The TDS statement should be prepared by using Returns Preparation Utility (RPU) and it should be validated using File Validation Utility (FVU).
If the assessee chooses to validate the TDS return via DSC (Digital Signature Certificates) then, a valid DSC (Digital Signature Certificates) should be registered on the e-filing portal.
If the assessee chooses to validate the TDS return via EVC (Electronic Verification Code) then Pre-validation of principal contact i.e. Bank Account/Demat or link to principal contact’s PAN with Aadhaar is mandatory.

What is the procedure to upload TDS return online at the Income-tax portal?

Here is the step by step guide for uploading TDS return online at the Income-tax portal.

Step 1: Registered users click on “log in here” on the home page of the Income Tax e-filling website. (https://www.incometaxindiaefiling.gov.in) Unregistered users first register themselves to e-filing.

Step 2: To login, Use the user ID i.e. the TAN, Password, and the given Captcha.

Step 3: Once logged in, go to TDS Tab and click on “Upload TDS”.

Step 4: A form will appear, Select the Correct Details, and Click on “Validate”.

Note:

TDS statements can be uploaded only from F.Y. 2010-11.
Only the regular statements can be uploaded on the e-Filing portal.

Step 5: Click on “Upload” to upload “TDS Statement”.

There are two modes to Upload TDS Statement:-

Upload TDS statement via Digital Signature Certificate (DSC).
Upload TDS statement via Electronic Verification Code (EVC)

The procedure of uploading TDS return Via DSC

Step 1: In order to validate the TDS statements using DSC, Upload the TDS Zip file (Prepare using the utility downloaded from the Tin-NSDL website).

Step 2: Now, Attach the DSC along with the zip file and click “Upload”.

Step 3: Click on Upload.

Once the TDS statement is uploaded, a ‘Success’ message will appear and a confirmation mail will be sent to the registered e-mail account.

The procedure of uploading TDS return Via EVC

If the DSC is not generated, then the only way to validate the TDS statement is through Electronic Verification Code (EVC).

Step 1: In order to upload the TDS statement, upload the TDS Zip file and click on the button “Click here to E-verify”.

Step 2: Once the user clicks on the “click here to e-Verify” button, the user will have three options to get the e-verification.

Option 1 – If the selected option is “I already have an EVC to e-verify the form”.

In this case, the taxpayers should enter the EVC and click on the “Submit” button.

Option 2 – If the selected option is “I do not have an EVC and I would like to generate EVC to e-verify my Form”.

In this case, the following options will appear.

EVC through Net Banking.

The assessee should follow the following steps carefully for the generation of EVC through net banking.

Your Principal Contact has to log in to the e-Filing portal through Net Banking.
Go to the e-file menu à Generate EVC.
Login to the e-filing portal through Net Banking.
Select the TAN from the drop-down for which EVC should be generated.
EVC will be sent to the principal contact’s contact details registered with e-Filing.
Login to e-Filing using Entity’s TAN.
Go to TDS à Upload the TDS and select the option “click here to e-Verify” link.
Enter the EVC and click on “Submit”.

Please click on e-Filing Login through Net Banking available in the Login page of the e-Filing portal to view the list of banks where the Net Banking login option is enabled.

EVC through Bank Account Number.

Important Note – To generate the EVC via Bank Account Number, the Bank Account details of Principal Contact has to be pre-validated.

Click on ‘YES’ and the EVC will be generated and sent to the Principal Contact’s registered mobile number and email account.

In case if the Principal Contact has not pre-validated the bank account number the following will appear on the screen.

EVC through Demat Account Number.

Important Note – For the generation of the EVC Demat account, the details of the Principal Contact should be pre-validated.

Click on ‘YES’ and the EVC will be generated and sent to the Principal Contact’s registered mobile number and email account.

However, if there is no pre-validation then the following will appear on the screen,

Option 3 – If the selected option is “I would like to generate Aadhaar OTP to e-verify the Form”.

Now enter the Aadhaar OTP and click on the “Submit” button.

Important Note – The Principal Contact has to complete the Aadhaar – PAN linking process. Once the process is completed, the generated Aadhaar OTP will be sent to the Principal Contact’s mobile number.

However, if the Principal Contact’s Aadhaar is not linked with the PAN, then the following message will appear.