TDS Returns – All You need to Know about TDS Return [F.Y. 2018-19]

Every layman afraid from TDS because of difficult process of deduction, payment, Return, Statement etc. But we will try to make it simple as every layman can play with TDS. In this article, we will discuss about What is eTDS return, how to file TDS Return, Where to file it, How to prepare it, software and documents. If you have any query related to TDS return, ask in the comment form given below. We will try to solve your query as soon as possible. We have covered all amendment by finance act 2018, so you can say that the below article will be applicable for A.Y.2019-20/F.Y.2018-19.

Who is Liable to Submit TDS Return?

The person who deducts TDS is liable to furnish TDS Return. It is mandatory to file TDS Return within time as given below; otherwise they are liable to pay penalty for non-submitting of e-TDS Return. The following persons are required to file TDS return quarterly, if they have deducted any TDS regarding any payment.

  • Company
  • Persons whose accounts Audited (See limit for Audit of Accounts)
  • Govt. Officers

What is TDS Return?

TDS Return/statement is a summary of all the transactions related to TDS made during a Quarter. The quarterly statements may be furnished in any of the following manner;

  • furnishing the statement in paper form;
  • furnishing the statement in electronically (Digital Signature)
  • furnishing the statement (form 27A)

Due Dates to File TDS Returns/ TDS Statements

  • for the quarter ending on 30th June – 31st July (due date)
  • for the quarter ending on 30th September – 31st October (due date)
  • for the quarter ending on 31st December – 31st January (due date)
  • for the quarter ending on 31st March – 31st May (due date)

Read More: TDS Returns Due Dates F.Y. 2018-19

Mandatory e-filing of TDS Returns

  • the deductor is an office of Government; or
  • the deductor is principal officer or a company; or
  • the deductor is a person required to get his accounts audited; or
  • the number of deductees records in a statement for any quarter of the financial year are 20 or more,

the deductor shall furnish the statement in the following manner: 

  • furnish the statement electronically (with digital signature)
  • furnish the statement electronically (with form 27A)

Preparation of e-TDS Statement Step by Step

1) TDS Return Software: First of all you need the software to prepare TDS return. There are various software providers. Check list here. But all are paid software.

NSDL e-Gov provides free TDS software/TDS utility to prepare e-TDS/TCS returns. The name of the software is Return Preparation Utility (RPU). It is window based software made with VB.

Download e-TDS/TCS Return Preparation Software (Updated) V 1.76

Complete Procedure to Prepare TDS Return with RPU

All software has its help file to prepare TDS return/statement. As we have experienced, all software required to enter three entries after creation of master of payees/deductee and payers/deductors.

(a)    Credit or Paid Amount

(b)   TDS deducted on that amount

(c)    Challan detail of TDS payment

2) After Preparing and validating the .fvu file (e-TDS file after preparation), it will generate form 27A. You should Printout two copies of 27A. You don’t need to printout form 27A if you have uploaded digital signature.

3) The authorized signatory should sign on it.

4) Copy the .fvu file to Pen Drive or burn the CD. But confirm form your nearest TIN Facilitation centers for facility of Pen drives.

5) Now go to the TIN center with CD/Pen Drive and form 27A.

6) Pay the fee for process of TDS return.

7) Now take the provisional receipt from TIN Center and you have done.

You don’t need to attach any document along with form 27A. Only non or lower deduction certificates should be attach in the case of salary TDS return (Form 24Q). Zip of file by Win Rar and Winzip Software is allowed.

We will cover the other aspects for return of TDS like Correction in TDS e-Return, how to use the software, Download online statements and TCS returns.

Categories TDS

35 thoughts on “TDS Returns – All You need to Know about TDS Return [F.Y. 2018-19]”

  1. sir,
    I have file the tds return for my company for the first time as this is a startup co. I had tried to register my Company tan no. with income tax department but on this site they directed me to TRACE with a message to register yourself on TRACE first so did the same but after filling some information site want me to mention token no. of last filed return of tds but i did not filed any return as i mentioned earlier that is it is a startup co. Please guide me how do i get registered or i have to file offline return of tds with procedure of offline return filling.

  2. IF TDS is deducted by the Sub Treassury Officer and if the return is not filed in time. The TDS is an excess. What is the procedure and to whom the complaint is to be lodged against the deducting officer.

  3. Respected sir my husband was acentral govt pensioner. He died on 9th jan 2017. The bank deducted TDS fromhis pention acc on january. What should I do to get the tds returns.? From next year onwards what should I do ineed to pay the incometax

    • hello Nalina, why are you worried. Its bank duty to file TDS return not your husband. So relax. You just need to file income tax return and claim TDS which was deducted by the bank.

  4. We are verymuch happy to the updates made by you. thank you. We have a query as follows.
    We are in public limited company paying all statutory remittances in time. During the FY 2015-16 for the month of Feb’16 we have remitted TDS on 07.03.2016 which is due date for remitting TDS vide online by 12.00 noon. While generating paid challan we have identified that the payment date is 07.03.2016 but tender date is as 08.03.2016, we have received intimation for late payment of TDS with interest for the same. later we came to know that the day which we paid TDS (07.03.16) was holiday in northern side (some festivals) hence Tender date was changed. our banker is Bank Of India having current account in local (Tuticorin-Tamilnadu).
    please suggest us how to solve this problem. when I sent mail to TDS helpdesk, they intimated us to remit the late payment fee as intimation received.

  5. Sir,we are a co.op hsg soc and are to make a one time vendor payment please tell us the form to filled and procedure of filing the TDS return regds Vinay

  6. I’m an individual who deducted TDS on the amount paid to the seller for buying a property. I have completed form 26QB and obtained form 16B. I don’t have any TAN number.
    Do I need to file eTDS return for the quarter?

  7. Hi I am getting 35000 per month from last 9 months, I have not filed any TDS as of now.. Now I really wanted to file TDS from now.. and paying house rent 15000/month. what is the solution for my kind of case???

    • yes you can, and you can also file tds from government own website, go to google and type tds payment online the first link of google is tds payment online… but note that you must enable netbanking of firm account.

  8. NOw am working in Software company from Jan 11th onward as a contract employee. For the year 2015-2016 my gross salary is less than 2.5L. But now 10% of my salary is deducting for TDS(nearly 3k per month). So is it possible to file TDR returns to get that money back? What are the documents(forms) should i submit.

  9. hi i am an employee of private mnc. my payroll is handled by third party company. i usually get my form 16 yearly through mail. but now i received a letter from IT about TDS return 192A & 192B both stating salary to employees. what is this and what i have to do.

  10. suppose that i have to file tds for q4 for year 2015-16 and i have the salary details of dec,jan and feb details only.Can i prepare etds return using dec,jan and feb information for q4 data?

  11. My income is below basic exemption limit(120000),and I have got my tax deducted source @10% is around to get my tax refund sir,please give your valuable advice regarding refund of tax amount.should I file my it return,if yes what is the procedure for it.

  12. Say my yearly income is 450000 and my cut from tht for TDS is 45000.what about the 200000 Rs which should now have been taxed ?

    • Hey Nikhil,

      your tds has been deducted exess , now you have to file income tax return and you xan take refund

      Please contact if you not able to file the income tax return.


  13. Hi FY 2009-10 and FY 2010-11 i had done one construction project. I was contractor or sub contractor in this project. I used to receive the payments by check and obviously they use to cut the TDS amount before giving the payments. and paid the TDS to central government.
    Now couple of day a go i got letter from income tax office that i have not filed the incone tax returnhaving description as TDS retun under section 194C. I want to file eTDS return online. please tell me which ITR form (i.e. ITR1, ITR2, ITR3, ITR4 …..) should i use to fill the details of tds deducted. I have original copy of TDS Certificates with me (i.e. Form 16A) for Assessment year 2010-11 and 2011-12 with all details provided by deductor. In short i want know in which ITR category I (contractors or sub contractors) fall in. i dont have any other bussiness or any source of income. Please help….

  14. Suppose If TDS is not deducted for FY 2011-2012, can we deduct the TDS of FY 2011-2012 in the current FY i.e.2012-2013?. If it is possible, How to file return for such deduction?

Leave a Comment