Overview

All Accounts Officers (AOs) in Government Department(s), who process the bills prepared by Drawing and Disbursement Officers (DDOs), shall furnish to Tax Information Network, a quarterly statement giving month wise, DDO wise details of Tax deducted at source (TDS) / Tax collected at source (TCS) transferred to the government account by the Drawing and Disbursement Officers by means of book entry. This statement shall be called TDS/TCS Book Adjustment Form (TBAF). TDS/TCS Book Adjustment Form (TBAF) shall be furnished only in electronic form.

In case of Central Government, this e-TDS/TCS Book Adjustment Form (TBAF) shall be furnished by the Accounts Officer (AO) on the basis of the bills submitted by the Drawing and Disbursement Officers (DDOs) under his control.

In case of State Government, e-TDS/TCS Book Adjustment Form (TBAF) shall be furnished by the Zonal Accounts Officer (ZAO) on the basis of the details of the tax transferred by the Drawing and Disbursement Officers (DDOs) as provided to him by the Accountant General of the State. In case one Zonal Accounts Officer (ZAO) is responsible for multiple states, he shall furnish separate e-TDS/TCS Book Adjustment Form (TBAF) for each state.

A unique seven digit Accounts Officer Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be identified in the system by this number.

Each DDO will be identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department.

The list of Drawing and Disbursement Officers (DDOs) associated to a specific AO shall be intimated by him to the DIT (Systems), Delhi. The AO shall also intimate to the DIT (Systems),, any addition / deletion of Drawing and Disbursement Officers (DDOs) associated to him.. The Accounts Officer (AO) shall give details of only those DDOs who are associated to him.

Every AO shall furnish one complete and correct e-TBAF for every quarter for each type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.

In case of an error in the original e-TBAF statement, an AO shall be allowed to furnish a correction statement to rectify the same.

Every e-TBAF shall be prepared in accordance with the data structure prescribed by the ITD.

Accounts Officer (AO) can prepare the statement either using his own software or using the e-TBAF Preparation Utility developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) website (www.tin-nsdl.com) or income tax department website (www.incometaxindia.gov.in).

Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by National Securities Depository Limited (NSDL) and freely available at Tax Information Network (TIN) or Income Tax Department (ITD) website.

The statement can be furnished in a floppy or CD at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL) (list available at Tax Information Network (TIN) or Income Tax Department (ITD) website) along with Statement Statistics Report (generated through File Validation Utility), duly signed by the Accounts Officer (AO).

Where the AO himself is the Drawing and Disbursement Officer (DDO), the statistics report shall be counter signed by his superior officer.

In case the CD/floppy submitted by the AO is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (receipt number) to the AO as a proof of submission of the statement.