Since FY 2003-04, all corporate deductors should file
Income tax returns for deduction of tax at source (TDS) only in
electronic form. Further, from FY 2004-05, in addition to corporate
deductors, filing of TDS returns in electronic form is mandatory for
government deductors also.
ITD has notified revised file formats for
preparation of TDS and TCS returns in electronic form.
Deductors/collectors can prepare the e-TDS/TCS returns as per these file
formats using in-house software or any other third party software and
submit the same to any of the TIN-FCs established by NSDL.
Deductors/collectors can also directly upload the e-TDS/TCS returns
through NSDL-TIN website.
NSDL has developed software called e-TDS/TCS
Return Preparation Utility (RPU) to facilitate preparation of e-TDS/ TCS
returns. This is a freely downloadable VB based utility. Separate
utilities are available for preparation of each type of return.