{"id":53,"date":"2014-12-11T00:00:00","date_gmt":"2014-12-10T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T10:24:25","modified_gmt":"2015-12-29T04:54:25","slug":"procedure-of-preparation-of-quarterly-statement-of-deduction-of-tax-under-section-200-3-of-the-act-part-9-of-circular-17-2014","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/procedure-of-preparation-of-quarterly-statement-of-deduction-of-tax-under-section-200-3-of-the-act-part-9-of-circular-17-2014\/","title":{"rendered":"PROCEDURE OF PREPARATION OF QUARTERLY STATEMENT OF DEDUCTION OF TAX UNDER SECTION 200(3) OF THE ACT (Part -9 of Circular 17\/2014)"},"content":{"rendered":"

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":"

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