1. Each e-TDS return file (Form 24, 26 or 27) should be in a separate CD/floppy. Also, each e-TDS return file should be in one CD/floppy. It should not span across multiple floppies. In case the size of an e-TDS return file exceeds the capacity of one floppy, it should be furnished on a CD.
2. Each e-TDS return file should be accompanied by a duly filled and signed (by an authorized signatory) Form 27A in physical form.
3. Label should be affixed on each CD/floppy mentioning name of the deductor, his TAN, Form no. (24, 26 or 27) and period to which the return pertains.
4. There should not be any overwriting / striking on Form 27A. If there is any, then the same should be ratified by an authorized signatory.
5. No bank challan, copy of TDS certificate should be furnished along with e-TDS return file.
6. In case of Form 26 and 27, deductor need not furnish physical copies of certificates of no deduction or lower deduction of TDS received from deductees.
7. In case of Form 24 deductor should furnish physical copies of certificates of ‘no deduction or deduction of TDS at lower rate’, if any, received from deductees.
8. e-TDS return file should contain TAN of the deductor without which the return will not be accepted.
9. In case the e-TDS return file is in a compressed format, it should be compressed using WinZip 8.1 or ZipItFast 3.0 compression utility only to ensure quick and smooth acceptance of the file.
1. Each e-TDS return file (Form 24, 26 or 27) should be in a separate CD/floppy. Also, each e-TDS return file should be in one CD/floppy. It should not span across multiple floppies. In case the size of an e-TDS return file exceeds the capacity of one floppy, it should be furnished on a CD.
2. Each e-TDS return file should be accompanied by a duly filled and signed (by an authorized signatory) Form 27A in physical form.
3. Label should be affixed on each CD/floppy mentioning name of the deductor, his TAN, Form no. (24, 26 or 27) and period to which the return pertains.
4. There should not be any overwriting / striking on Form 27A. If there is any, then the same should be ratified by an authorized signatory.
5. No bank challan, copy of TDS certificate should be furnished along with e-TDS return file.
6. In case of Form 26 and 27, deductor need not furnish physical copies of certificates of no deduction or lower deduction of TDS received from deductees.
7. In case of Form 24 deductor should furnish physical copies of certificates of ‘no deduction or deduction of TDS at lower rate’, if any, received from deductees.
8. e-TDS return file should contain TAN of the deductor without which the return will not be accepted.
9. In case the e-TDS return file is in a compressed format, it should be compressed using WinZip 8.1 or ZipItFast 3.0 compression utility only to ensure quick and smooth acceptance of the file.
