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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..... LING/TDS/TCS FORMS Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 10/2019 New Delhi, 04, June, 2019 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 rea .....

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..... xercise of power conferred by sub-rule (5) of 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 o .....

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..... ither Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). For DSC mode, the signature for the zip file can be generated using the DSC Management Utility available under Downloads in the e-FiIing website c. Alternatively, deductor/collector can e-Verify using EVC. d. Submission: The deductor/collector is required to login to the e-filing website using TAN and go to TDS .....

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..... umber - The principal contact person can use his pre validated demat account details to avail this option. This pre generated EVC can be used to e-Verify the TDS return. 5. Once uploaded, the status of the statement shall be shown as "Uploaded". The uploaded file shall be processed and validated. Upon validation, the status shall be shown as either "Accepted" or "Rejected which Will reflect wi .....

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