Para 3 - Preparation of e-TDS Return - Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003

Preparation of e-TDS Return. 3. (1) The e-deductor shall use the relevant Forms prescribed under the Rules for preparing e-TDS Returns. (2) The e-deductor shall prepare his e-TDS Return according to the data structure to be provided by the e-filing Administrator. (3) While preparing e-TDS Return, the e-deductor shall quote his permanent account number and tax deduction account number as also the permanent account number of all persons in respect of whom tax has been deducted by him except in respect of cases to which the first proviso to sub-section (5A) or the second proviso to sub-section (5B) of section 139A of the Act applies. (4) The e-deductor shall ensure that all columns of the Forms of the return for tax deduction at source, prescribed under the Rules, are duly and correctly filled in. (5) Each computer media used for preparation of the e-TDS Return shall be affixed with a label indicating name, permanent account number, tax deduction account number and address of the e-deductor, the period to which the return pertains, the Form Number of the return and the volume number of the said media in case more than one volume of such media is used. (6) Separate computer media shall be used for each Form of e-TDS Return by the e-deductor.