The deductor must file TDS returns, in addition to depositing the tax. A quarterly statement known as a TDS return filing is required to be sent to the Income Tax division. The TDS returns must be submitted on time. You can file your TDS return entirely online. Details from the TDS returns will appear on Form 26 AS after they are submitted. The following details should be included when filing TDS returns:

  • both the deductees and the deductor's PAN.

  • tax payment made to the government

  • TDS challan details

  • other, if any

What is TDS?

When a payment surpasses a predetermined threshold set by the government in a transaction conducted for purposes of business or commerce, TDS is tax deducted at the source. TDS deductions are generally observed in salary payments. TDS must be taken into account when paying employee salaries or for any other services, such as rent or construction, if the total exceeds the threshold amount limit.

The Indian Income Tax Department must receive the TDS return. Inaction will result in fines and legal activity against the company's owner. Before the deadline, the TDS return must be submitted.

Who can file the TDS return?

Employers or organizations who have access to a valid Tax Collection and Deduction Account Number may file a TDS return (TAN). Any person making the following payments is obligated to withhold tax at the source and deposit the funds within the allotted periods under the I-T Act:

  • Salary 

  • Income Paid Through "Income on Securities”

  • Income from puzzle and lotto wins, among other sources

  • Winnings from horse races

  • Insurance Commission 

  • Payment for the National Savings Program and numerous other programs

How to file TDS Return Quarterly?

Online Process

TDS returns can be readily filed on tin-nsdl.com. RPU (Return Preparation Utility), which is accessible through the same web interface, can be used to file the returns. It is a resource that may be downloaded for free from the website. To fill out the necessary information on the form that is appropriate for the kind of TDS, follow the directions on the pertinent link. You must validate the information by submitting a digital signature as the deductor or collector. To avoid penalties, be careful to be aware of the due dates and file on time.

Offline Process

The TDS statements and associated paperwork can also be submitted at any of the designated TIN-Facilitation Centers run by NSDL; information on these locations is available on the internet.

These FCs are accessible in several significant towns and cities across the nation. The representative will issue a provisional receipt as acknowledgment for the filed TDS/TCS returns after receiving the forms. If you were rejected for some reason, you would receive a memo outlining the specifics.

Procedure to File TDS Returns Quarterly

Quarterly TDS Return Online

  • Step 1: Visit the website https://www.tin-nsdl.com/services/etds-etcs/etds-rpu.html

  • Step 2: Clean text ASCII format must be used to prepare the E-TDS/E-TCS to return in compliance with the file formats. It must have the filename extension "txt." Using the Return Preparation Utility, an E-TDS/E-TCS return can be created. This tool is made available by NSDL or another third-party program.

  • Step 3: Utilizing the File Validation Utility (FVU) offered by NSDL, the file should be validated after preparation in the file format.

  • Step 4: If any problems are discovered in the report, the FVU will produce a report of errors. Fix the mistakes. Verify the file once more using the FVU.

  • Step 5: Generate the .fvu file and upload it to the website.

Quarterly TDS Return Offline

  • Step 1: Submit TDS statement to nearest TIN facility center.

  • Step 2: If the submission is successful and accurate, an acknowledgment receipt will be given.

  • Step 3: If rejected, a memo explaining the decision will be given.


TDS return is mandatory as per IT Act. It helps in the regular collection of the tax to ensure a regular flow of income to the government. It also reduces the burden of lump-sum tax payments. Since the internet is a boon to society gets all the credit for reducing distance and making the world a global village. Therefore as a citizen of the country, we shall pay all taxes on time without any delay for the development of the nation in every way.

eStartIndia will help you to file your TDS returns from the comfort of your home.


Falguni Vashishtha
Myself Falguni Vashishtha. I hail from Ayodhya. I am a post graduate lawyer with specialization in business laws.

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