ANNEXURE
\nVI<\/strong><\/p>\n

 <\/p>\n

POINT NO. 4.9 OF CIRCULAR OF DEDUCTION
\nOF TAX AT SOURCE FROM SALARIES U\/S 192 OF THE INCOME TAX ACT, 1961 \u2013 FINANCIAL
\nYEAR 2014-15 – PROCEDURE OF PREPARATION OF QUARTERLY STATEMENT OF DEDUCTION OF
\nTAX UNDER SECTION 200(3) OF THE ACT<\/strong><\/p>\n

 <\/p>\n

1.   
\nQuarterly e-TDS statement\/return should
\nbe prepared by Deductor\/DDO as per the data structure (File Format) prescribed
\nby the DIT (Systems), Delhi which is available on TIN website www.tin-nsdl.com.
\nDeductor\/DDO can prepare e-TDS statement\/return either by using in-house
\nfacilities, third party software or by using Return Preparation Utility (RPU)
\ndeveloped by NSDL e-Governance Infrastructure Limited (NSDL), which is freely
\ndownloadable from the TIN website. <\/p>\n

 <\/p>\n

After preparation of e-TDS statement\/return, the
\nDeductor\/DDO is required to validate the same by using the File Validation
\nUtility (FVU) which is freely available on TIN website. <\/p>\n

 <\/p>\n

2.  
\nProcedure of furnishing of e-TDS
\nstatement\/return at TIN Facilitation Centres (TIN-FCs): <\/strong><\/p>\n

Once file  is 
\nvalidated through FVU, ?.fvu 
\nfile\u2018  is  generated.  
\nCopy of this ?.fvu file\u2018 in <\/p>\n

 <\/p>\n

CD\/DVD\/Pen Drive along with physical Form 27A duly
\nfilled and signed by the Deductor\/DDO or by the person authorized by the
\nDeductor\/DDO, to be furnished at TIN-FC, an acknowledgement containing a unique
\n15 digit token number is provided to the Deductor\/DDO. Deductor\/DDO can view
\nthe status of e-TDS statement\/return on TIN website. Only one regular e-TDS
\nstatement\/return for a ?FY-Quarter-TAN-Form\u2018 can be submitted. <\/p>\n

 <\/p>\n

2.1 Correction in e-TDS
\nstatements\/returns:<\/strong> <\/p>\n

 <\/p>\n

2.1.1 CPC-TDS portal (www.tdscpc.gov.in)
\nhas also introduced online correction of statements whereby personal information,
\nPAN correction, add\/update of challan information, add\/update of salary detail,
\nadd\/update\/movement of deductee row etc. can be done in the statements filed by
\nthe deductors, with or without the digital signatures<\/strong>. For further
\ndetails, kindly refer the matrix below:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n  <\/p>\n<\/td>\n	\n Default<\/p>\n<\/td>\n	\n Personal<\/p>\n<\/td>\n	\n Challan<\/p>\n<\/td>\n	\n PAN<\/p>\n<\/td>\n	\n PAN<\/p>\n<\/td>\n	\n Add<\/p>\n<\/td>\n	\n Interest,<\/p>\n<\/td>\n	\n Modify\/Add<\/p>\n<\/td>\n	\n Delete\/Add<\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n Summary<\/p>\n<\/td>\n	\n Information<\/p>\n<\/td>\n	\n Correction<\/p>\n<\/td>\n	\n Correction<\/p>\n<\/td>\n	\n Correction<\/p>\n<\/td>\n	\n Challan<\/p>\n<\/td>\n	\n Levy<\/p>\n<\/td>\n	\n deductee<\/p>\n<\/td>\n	\n salary<\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n View<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n (Unmatched,<\/p>\n<\/td>\n	\n (Annex.I)<\/p>\n<\/td>\n	\n (Annex.<\/p>\n<\/td>\n	\n to<\/p>\n<\/td>\n	\n Payment<\/p>\n<\/td>\n	\n rows<\/p>\n<\/td>\n	\n deducted<\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n matched<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n II)<\/p>\n<\/td>\n	\n statement<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n rows<\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n Deductee +<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n Deductee<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n Movement<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n Online<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n<\/tr>\n
\n Correction<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n (with<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n signature,<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n 2013-14<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n onwards)<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n Online<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n<\/tr>\n
\n Correction<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n (with<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n signature,<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n prior \n to 2013-<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n 14 \n onwards)<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n Online<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n<\/tr>\n
\n Correction<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n (without<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n digital<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n signature,<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n 2013-14<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n onwards)<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n Online<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n Y<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n	\n N<\/p>\n<\/td>\n<\/tr>\n
\n Correction<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n (withoutdigital<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n signature,<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n prior \n to 2013-<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n
\n 14 \n onwards)<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/a> <\/p>\n For more information, \ndeductors are advised to refer to e-tutorials\/FAQs available on TRACES portal. \nOnline correction entails no charges and does away with the requirement of \ndownloading conso file and visiting TIN-FCs.<\/p>\n  <\/p>\n 2.1.2        \n<\/strong>With effect from 1<\/strong>st<\/sup><\/strong> \nJanuary, 2015, TRACES will be providing a correction window of 7 days from date \nof processing at CPC-TDS (generally 2 days after date of filing of statement). \nThis facility will enable the filer to correct PAN errors and challan mismatch \ncases identified by CPC-TDS and avoiding of issuance of demand notices. \nTherefore, deductors are advised to check the processing status promptly so as \nto utilize this facility. <\/strong><\/p>\n  <\/strong><\/p>\n 2.1.3        \nDeductor\/DDO can also file a correction \ne-TDS statement for any modification in the e-TDS statement. Correction \nstatement can be prepared by using the TDS Consolidated file that is available \nat TRACES (www.tdscpc.gov.in). \nValidation of correction statement is in line with regular e-TDS statement, \nphysical Form 27A duly signed and Statement Statistical Report at TIN-FC. On \nsuccessful acceptance of correction e-TDS statement at the TIN-FC, an \nacknowledgement containing a unique 15 digit token no. is provided to the \nDeductor\/DDO. Deductor\/DDO can view the status of e-TDS statement on TRACES \nwebsite. <\/p>\n  <\/p>\n 3.  Procedure of preparation and furnishing of \npaper TDS statement\/return at TIN-<\/strong><\/p>\n  <\/p>\n Facilitation \nCentres (TIN-FCs):<\/strong><\/p>\n  <\/p>\n All statement\/return in \nForm 24Q are required to be furnished in computer media except in case where \nthe number of deductee records are equal to or less than 20. Paper \nstatement\/return duly filled and signed by the Deductor\/DDO can be furnished at \nTIN-FC. On successful acceptance of paper statement\/return at the TIN-FC, an \nacknowledgment containing a unique 15 digit token no. is provided to the \nDeductor\/DDO. Deductor\/DDO can view the status of paper statement\/return on TIN \nwebsite. No charges are applicable for paper TDS statement\/return.<\/p>\n  <\/p>\n 3.1 \nCorrection in paper statements\/returns:<\/strong><\/p>\n  <\/p>\n The physical TDS \nstatement\/return is to be filed again in case of any correction to a physical \nTDS statement\/return accepted at TIN. The deductor will submit the duly filled \nand signed physical TDS statement\/return along with a copy of provisional \nreceipt of regular paper statement\/return at TIN-FC. On successful acceptance \nof correction paper statement\/return at the TIN-FC, an acknowledgement \ncontaining a unique 15 digit token number is provided to the Deductor\/DDO. \nDeductor\/DDO can view the status of paper statement\/return on TIN website.<\/p>\n  <\/p>\n 4. \nProcedure of furnishing of e-TDS statement\/return online at TIN website:<\/strong><\/p>\n  <\/p>\n Deductor\/DDO is required \nto procure Digital Signature Certificate (DSC) for online upload of e-TDS \nstatement\/return. After registration on TIN website, an authorization letter by \nthe Deductor\/DDO should be provided on the letter head of the organisation to \nNSDL. Once application is approved by NSDL, user ID is created and intimated to \nDeductor\/DDO on their registered email ID provided at the time of registration. \nPreparation and validation of e-TDS statement is in line with regular e-TDS \nstatement\/return (submitted at TIN-FC).Deductor\/DDO can login with its user ID \nand DSSC and upload the validated e-TDS file (.fvu file) generated by the FVU \nto the TIN website. On successful acceptance of e-TDS statement\/return at TIN, \nan acknowledgement containing a unique 15 digit token no. and 8 digit receipt \nnumber is generated and displayed. There is no need to submit physical form 27A \nin online upload. Deductor\/DDO can view the status of e-TDS statement\/return on \nTIN website.<\/p>\n  <\/p>\n No \ncharges are applicable for online upload of e-TDS statement\/return.<\/p>\n  <\/p>\n 4.1 \nCorrection of e-TDS statement\/return online at TIN website:<\/strong><\/p>\n  <\/p>\n Deductor\/DDO can file a \ncorrection e-TDS statement\/return for any modification in e-TDS \nstatement\/return accepted at TIN central system. Correction statement\/return \ncan be prepared<\/a>by using the TDS consolidated file only, \navailable at the CPC-TDS portal www.tdscpc.gov.in through TAN \nregistration. Preparation and validation of e-TDS statement is in line with \nregular e-TDS statement\/return (submitted at TIN-FC) Deductor\/DDO can login \nwith its user ID and DSC and upload the validated e-TDS file (.fvu file) \ngenerated by the FVU to the TIN website. On successful acceptance of correction \ne-TDS statement\/return at TIN, an acknowledgement containing a unique 15 digit \ntoken number is generated and displayed. There is no need to submit copy of \nprovisional receipt of regular e-TDS statement\/return, physical Form 27A and \nSSR in online upload. Deductor\/DDO can view the status of e-TDS \nstatement\/return on TIN website.<\/p>\n  <\/p>\n 5. For FAQs and further \ndetails, Deductors\/DDOs are advised to log on website www.tin-nsdl.com<\/a><\/p>\n  <\/p>\n *******<\/p>\n Download Circular 17\/2014<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" ANNEXURE VI POINT NO. 4.9 OF CIRCULAR OF DEDUCTION OF TAX AT SOURCE FROM SALARIES U\/S 192 OF THE INCOME TAX ACT, 1961 \u2013 FINANCIAL YEAR 2014-15 – PROCEDURE OF PREPARATION OF QUARTERLY STATEMENT OF DEDUCTION OF TAX UNDER SECTION 200(3) OF THE ACT 1.    Quarterly e-TDS statement\/return should be prepared by Deductor\/DDO as per … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[40],"class_list":["post-53","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-40"],"yoast_head":"\n