Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively

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..... try of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No 11 /2016 New Delhi, 22nd June, 2016 Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the In .....

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..... rule 31A and sub-rule (5) of rule 31AA of the Rules, the Principal Director General of Income-tax (Systems) hereby lays down the following procedures of registration in the e-filing portal, the manner of the preparation of the statements and submission of the statements as follows: 3. The deductors/collectors will have the option of online filing of e-TDS/TCS returns through e-filing portal or s .....

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..... enerated using the DSC Management Utility (available under Downloads in the e-Filing website http://incometaxindiaefiling.gov.in/). Alternatively, deductor/collector can e-Verify using EVC. c. Submission: The deductor/collector is required to login to the e-filing website using TAN and go to TDS → Upload TDS. The deductor/collector is required to upload the "Zip" file along with t .....

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..... ;. The uploaded file shall be processed and validated. Upon validation, the status shall be shown as either "Accepted" or "Rejected which will reflect within 24 hours from the time of upload. The status of uploaded file is visible at TDS → View Filed TDS. In case the submitted file is "Rejected", the rejection reason shall be displayed. (Gopal Mukherjee) Pr. DGIT ( .....

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