Indian Income Tax Department requires deductors (employers, businesses and institutions) to submit quarterly e-TDS (Electronic Tax Deducted at Source) return statements.Deductors use these returns to report the TDS amounts deducted from various payments such as salary, interest, commission, rent, etc.
The e-TDS return must be filed electronically in a specified format using designated utilities and software.
Governing Act: Income Tax Act, 1961
Rules: Rule 31A of the Income Tax Rules, 1962
Mandatory Filing: Every government entity and corporate entity must use digital platforms to submit their TDS return reports.
Forms Used:
When preparing an e-TDS return the deductor must confirm that all necessary steps have been met:
TAN (Tax Deduction and Collection Account Number)
PAN of the deductor and the deductees
Correct deduction details (amount, section, dates)
Deposit of TDS within the due date
Challan details (CIN – Challan Identification Number)
Use of the correct Return Preparation Utility (RPU)
Validated and signed return file
Users can access the File Preparation Utility (FPU) and the File Validation Utility (FVU) from the TIN-NSDL and Income Tax website platforms.
Enter the deductor details
Fill challan details: BSR Code, Date of Deposit, Challan Serial No., Amount
Enter deductee details: Users must enter PAN together with TDS section and payment amount along with tax deducted information.
Validate PANs from the Income Tax Department's website
After creating the return file in RPU, run FVU validation on it.
If any errors are shown, correct them and revalidate.
After successful validation, generate the .fvu file, which is the final return file.
Some filings, especially by corporations, require the use of a Digital Signature Certificate (DSC).
Users must log in to access the TIN-NSDL website and the Income Tax e-Filing portal.
Upload the .fvu file using TAN credentials.
Acknowledgment with a 15-digit token number is generated after successful submission.
Quarter |
Period |
Due Date (Non-Government) |
Due Date (Government) |
Q1 |
Apr - Jun |
31st July |
31st July |
Q2 |
Jul - Sep |
31st Oct |
31st Oct |
Q3 |
Oct - Dec |
31st Jan |
31st Jan |
Q4 |
Jan - Mar |
31st May |
31st May |
Late filing fee u/s 234E: A delay in filing tax returns triggers a penalty equal to ₹200 per day until the return submission with a maximum allowed penalty matching the amount of TDS deduction.
Penalty u/s 271H: A penalty amounting to ₹10,000 - ₹1,00,000 is enforced when the filing is incorrect or non-filed.
Wrong or missing PAN
Incorrect challan details
Mismatch in TDS deposited vs deducted
Incorrect TAN or assessment year
Validation errors due to formatting issues
If errors are found post-filing, a revised return can be filed.
Revised returns must be filed with the correct reference of the original return's token number.
TRACES Utility
NSDL RPU & FVU
Third-party software: ClearTDS, Winman TDS, Saral TDS
Organisations which make tax deductions at source should treat e-TDS return preparation as their vital taxation compliance duty. Organisations can prevent penalties and guarantee TDS deductions for deductees by completing their return properly and validating data and submitting their files on time. To handle TDS compliance properly organisations need to establish smooth processes alongside dependable software solutions.
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