Direct Upload

• Online Upload of e-TDS return
• Registration Procedure
• Upload Procedure

Introduction

National Securities Depository Limited (NSDL) has launched a facility for all deductors throughout the country to directly upload their e-TDS returns (Form 24, 26 and 27 only) to TIN system through Internet on July 10, 2004.

This new facility will provide convenience to deductors to file their e-TDS returns directly with NSDL through Internet. Deductors submitting such e-TDS returns need not submit their e-TDS returns at TIN Facilitation Centers appointed by NSDL.

This facility is available only for deductors who possess a valid reformatted 10 digit TAN. Deductors having old TAN or 'Applied For' status cannot upload their e-TDS returns directly through Internet.

Deductors intending to join this facility have to obtain a Digital Signature Certificate (Class II or Class III) from a licensed Certifying Authority for the purpose of digital signing their e-TDS returns.

Deductors intending to avail of this facility have to register with NSDL. The procedure for registration is given below:

1. Deductors have to obtain a Digital Signature Certificate (Class II or Class III) from any of the licensed Certifying Authority specified by NSDL (currently TCS, IDRBT & Safescript) for the purpose of digital signing of e-TDS returns.
2. Deductors can apply to NSDL online through a registration page provided on the TIN website (from July 10, 2004) by providing the following information:
   • TAN of deductor
   • Name of deductor
   • Address
   • Person responsible for paying salary/ deducting tax
   • Telephone
   • Fax
   • E-mail
   • Payment Mode (Cheque/ Demand Draft only)
   • Issuing Bank and Branch
   • Payment Instrument Number (Cheque/ Demand Draft).
   • Name of Certifying Authority
   • Class of digital signature certificate
   • Certificate Serial Number

     Deductors have to upload the digital signature certificate on the website for verification at NSDL.

3. Deductors filing e-TDS returns for multiple TANs can use a single digital signature certificate for uploading their e-TDS returns for multiple TANs. However, the TAN and digital signature certificate used for uploading e-TDS returns should belong to the same entity.
4. On upload of the above information, NSDL will perform verification of the digital signature certificate. In case the digital signature certificate is authentic, a message will be displayed that the application has been accepted subject to validity of TAN and receipt of prescribed filing fees to NSDL (as mentioned below). In case the digital signature certificate is rejected, the same will be communicated online.
5. The filing fees for e-TDS returns uploaded directly to NSDL through Internet will be the same as charged by TIN-FCs which is as follows:
   
   

   Category of e-TDS return Upload Charges* Returns having up to 100 deductees records Rs.25/- Returns having 101 to 1000 deductees records Rs.150/- Returns having more than 1000 deductees records Rs.500/-

   * Deductor will also pay Service Tax in addition as applicable (at present 8%).
   
   
6. Deductors will have to remit an advance filing fee of Rs.1000/- per TAN, either by way of demand draft or by way of credit into HDFC Bank Account No. 5422320001533 of NSDL. Deductor can also make payment by depositing a local cheque from any bank favouring the specified account of NSDL, at any of the HDFC Bank branches.
7. Deductors registering for multiple TANs can pay advance filing fees by way of a single payment instrument. Deductors making such combined payments have to provide details of the amounts to be apportioned against each TAN, subject to a minimum of Rs.1000/- per TAN.
8. After the payment to NSDL has been cleared, NSDL will confirm the registration request and activate one User ID for the deductor.
9. The User ID allotted will be directly communicated to the deductor by e-mail sent to the e-mail address provided during registration.
10. On receipt of the e-TDS return from the deductor, requisite filing fee will be debited from the advance amount collected and balance amount will stand credited in favour of the deductor.
11. Deductors have to replenish their advance filing fee amount with NSDL to ensure that their e-TDS returns are not rejected due to lack of insufficient filing fees.

1. Deductors can upload their e-TDS returns directly to TIN system only after NSDL has allotted a unique User ID to the deductor for using this facility.
2. Deductors can directly upload their Salary and Non-Salary e-TDS returns (Form 24, 26 and 27 only) to TIN system through this facility.
3. Deductors have to prepare their e-TDS return as per the data structure prescribed by the Income Tax Department (ITD). This is same as the data structure prescribed by ITD for filing of e-TDS returns through TIN-FCs.
4. After preparation of the e-TDS return, deductors have to verify the same through the latest version of File Validation Utility (FVU Version 1.17) provided by NSDL.
5. On successful verification of the e-TDS return, the deductor will have to log-in to the website for direct upload (to be available from July 10, 2004) with the allotted User ID. Before log-in, deductors have to successfully import the digital signature certificate into the browser. Deductors should ensure that they login with the User ID allotted to the TAN for which they intend to upload their e-TDS return.
6. TIN system will validate whether the digital signature certificate provided by the deductor at the time of registration is the same as the one being used by it at the time of login and at the time of file upload. Using a valid digital signature certificate, the deductor can upload e-TDS return to NSDL.
7. In case signature verification is successful, TIN system will issue a file reference number for each e-TDS return uploaded. (In case signature verification fails, a message will be displayed to the deductor viz. “Signature Verification Failed”.)
8. On successful verification of digital signature of file, TIN system will perform format level validation on the e-TDS Return. The deductor can view the result of the validation 24 hours after upload of the e-TDS return.
9. In case file format level validation is successful, TIN system would generate a provisional receipt indicating count of missing PANs, which the deductor can view/print. In case, the file format validation fails, the status of the file uploaded by the deductor would be shown as ‘Rejected’.
10. In case the amount to the credit of the deductor is less than the amount payable for each upload, the e-TDS return will not be processed by TIN system. The TIN website will display a message ‘Rejected Due To Insufficient Balance’.
11. Deductors uploading their digitally signed e-TDS returns directly on TIN system would not be required to submit Form 27A, CD/floppy to TIN-FC or NSDL.
12. This scheme will not be available for direct upload of Form 24 for those deductors who have to submit physical certificates for No / lower deduction of tax and Form 12 B with respect to any of their deductees.
13. TIN system would provide an online statement on the utilisation of filing fees paid in advance. This statement will show details like opening balance, details of e-TDS return uploaded (including File Reference Number, Date of upload, Provisional Receipt Number and amount deducted, including service tax, based on the total number of deductee records) and the closing balance available to the credit of TAN.
14. In case, deductor is not able to upload its e-TDS return to TIN system through TIN website, it may submit the same at any of the TIN-FCs by following the prescribed procedure for filing of e-TDS Returns.
15. This facility can be used only for upload of regular e-TDS returns. The facility for upload of revised e-TDS returns will be provided at a later stage.