
e-TDS
e-TDS return is a TDS return prepared in form No. 24, 26 or 27 in electronic media as per prescribed data structure in either a floppy or a CD ROM. The floppy or CD ROM prepared should be accompanied by a signed verification in Form No.27A
What is e-TDS?
e-TDS is the electronic filing of Tax Deducted at Source (TDS) returns by deductors who deduct tax while making specified payments and deposit it with the Government.
Deductors must:
- Deduct TDS
- Deposit tax to Government
- File quarterly TDS returns to ITD
The system was introduced under the Electronic Filing of TDS Scheme, 2003 by the Central Board of Direct Taxes.
Who Must File e-TDS?
Mandatory
- All corporate deductors
- Government deductors (DDOs)
Optional
- Other non-corporate deductors (individuals, firms etc.)
Quarterly TDS/TCS Forms
| Form | Purpose | Frequency |
| 24Q | TDS on salary | Quarterly |
| 26Q | TDS on non-salary payments | Quarterly |
| 27Q | TDS for non-residents | Quarterly |
| 27EQ | TCS return | Quarterly |
What is Form 27A?
Form 27A = Control summary of e-TDS/TCS return.
- Contains control totals
- Must match return data
- Separate Form 27A for each return
- Mandatory FVU-generated form (post Feb 2014)
What is FVU (File Validation Utility)?
FVU is a validation tool developed by National Securities Depository Limited.
- Checks format errors
- Generates error/response file
- Shows control totals
- Return must be error-free before filing
Legal Provision
- Section 200(3) – TDS statements
- Section 206C – TCS statements
- Section 206 – e-TDS filing scheme
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