The procedure to upload the TDS
return starts with registration Entities desirous of
availing the facility for online upload of electronic statements (e-TDS/TCS)
have to Register online as an organization with
NSDL. Details to be provided for registration are:
Organization Details (name
of the organization, TAN of the organization, category of the Organization
[Company, Firm, Individual], contact details (address, telephone
Payment Details (amount,
mode of payment, instrument number) are optional. The organization is provided
the option ‘Yes’ or ‘No’ to make advance payment at the time of registration.
Effective December 01, 2011, facility to file e-TDS/TCS statements online has
been made free of cost. Hence in payment mode option, please select ‘No’.
‘Yes/No’ option is provided to the organizations who are required to file AIR.
organization who files AIR, wish to make advance payment at the time of
registration; they are required to select ‘Yes’ option. In case entity do not
wish to make advance payment at the time of registration, option ‘No’ can be
opted. Digital Signature Certificate
(DSC) Details (name of Certifying Authority, class of DSC, DSC serial
number). An authorization letter by the organization should be provided on the letterhead of
the organization to NSDL.
Physical applications shall not
The organization will fill
the registration online and submit.
If the data submitted fails in
any validation, a response indicating the error(s) will be displayed on the screen.
The organization shall rectify
the error(s) and re-submit the registration form.
If there are no error(s) a
confirmation screen with data filled by the Organization will be displayed.
If the Organization requires
any amendment to this data, it can choose the edit option, else it
shall choose the confirm option.
On confirmation of these
details, the Organization will sign the registration with the DSC whose details
it had provided during registration.
On successful registration, a
12-digit acknowledgment number will be displayed.
All documents should be sent to
NSDL at the below address
1st Floor, Times Tower,
Kamala Mills Compound,
Senapati Bapat Marg,
Mumbai – 400 013.
Registration status track
The organization can enquire the
status of its registration on the basis of its TAN and acknowledgment
number. On successful registration a screen displaying status as accepted
alongwith a Organization ID and an Admin User ID will be displayed, if
registration is rejected status displayed will be rejected. In case
registration is rejected an email communicating the reason for rejection of the
registration will be sent to the Organization.
The registered Organization will
be identified in the TIN central system by the Organization ID allotted to it.
The registered Organization will also have an administration ID (Admin ID)
allotted to it. The Admin ID will not have any upload rights. Functionalities
of an Admin ID are mentioned below:
Creation of New Users
Admin ID can create new users.
New users have to be associated with either the DSC with which the Organization
has registered or a new DSC. In case a new user created is associated with a
new DSC, then the DSC will be authorised by NSDL and only then user will be
able to login the TIN central system with that DSC. It is recommended that
different DSCs be used by the Admin ID and the users. The DSCs should be
password protected and preferably stored on a smartcard. Users created by Admin
will have rights to upload electronic statements and view upload
TAN(s) with the Organization
TAN(s) for which TDS/TCS
statement will be uploaded online through the online upload of electronic
statement facility have to be associated with the Organization. Only TAN(s)
belonging to the registered Organization can be associated with the Organization:
for example ABC Bank and its branches. TANs of different ABC Bank
branches can be associated with ABC Bank as an Organization. NSDL will
verify and authorise the association of TAN(s) with the Organization. Only
after authorization by NSDL TDS/TCS statement for that TAN can be uploaded
through the online upload of electronic statement facility. From menu ‘TAN/PAN
Administration’, select ‘TAN-ORG Mapping’ option. From the
dropdown ‘Select the Module’, select ‘TDS’. , Thereafter, enter TANs to be
associated with the Organization. Indicate own TAN in the ‘Own TAN/PAN’ field
and also select TAN in the option provided.
Similarly TAN(s) can be
disassociated with the Organization. No authorization is required from NSDL for
disassociation of TAN(s).
TAN(s) with a User
Only those TAN(s) which have
been associated with an Organization and duly authorised by NSDL can be
associated with a user. It is mandatory to associate an authorised TAN to a
user to enable furnishing of its TDS/TCS statement through the online upload of
electronic statement facility. An authorised TAN can be associated to multiple
users or to only one user. Similarly, TAN(s) can also be disassociated with
Users. Selection of Metering Model and Allocation of Amount
Online upload facility is common
for e-TDS/TCS and AIR filers. Effective December 1, 2011, facility to file
e-TDS/TCS statements online has been made free of cost. Hence entity desirous
to file online e-TDS/TCS statement is not required to make advance payment
prior to uploading of electronic statement. Admin ID user (required to file
e-TDS/TCS statement), will have to select metering model for the Organization.
There are three levels where Admin ID can allocate amount for metering
(metering models) i.e. at the Organization level, User level or TAN level.
To select metering model, the
organization has to select menu ‘Payment – Pay through Cheque/Demand
Draft’. After selection of metering model, the Organization will have to select
menu ‘Payment – Allocate amount’ and is required to put ‘0’ in ‘New
amount’ column and click on ‘Submit’ button.
statements (e-TDS/TCS/AIR) can be uploaded online to the TIN central system
only for those TANs who have been associated with the Organization and duly
authorised by NSDL.
A user can
upload electronic statements online only for TANs associated with it.
statements should be prepared as per the data structure prescribed by the
Income Tax Department (ITD). The data structure is the same as prescribed by
ITD for furnishing of electronic statements through TIN-FCs.
preparation of the electronic statement, entities have to verify the electronic
statement through the latest version of File Validation Utility (FVU)
provided by NSDL which can be freely downloaded from the TIN web-site. The upload file generated by the FVU is to be uploaded online.
of the filename should not be more than eight characters. The filename can be
alphanumeric. No special characters are allowed in the filename (e.g. name of
the file can be: Form27E.txt).
will login to the TIN central system by signing with
the DSC associated with it. On authentication of the DSC, the user
will get access to the online upload system.
successful login, the user will select Upload option from the main
menu. The user will have to choose sub-option ‘TDS/TCS’ and upload
the electronic statement online to the TIN central system by digitally signing
authentication fails the electronic statement will not be uploaded.