Details of 15G-15H to be provided in eTDS statement

Earlier there was requirement to submit details of all payments / credits where no deduction was made in view of certificate of no deduction issued by the income-tax officer. Now details of payments / credit where no deduction was made in view of submission of self declaration under section 197A for no deduction of tax are under the following sections :

  • Section 193 interest on securities ;
  • Section 194A  interest other than interest on securities;
  • Section 194EE  Payment of NSS deposit;
  • Section 194 Dividend;

Self declaration is given by senior citizens in Form 15H and in Form 15G by others.

The existing data structure for submission of eTDS statement already lists above requirement in Annexure 6 Code B : In case of no deduction on account of declaration under section 197A. Allowed only for section 194, 194A, 194EE and 193.

Hence, the provision to submit such details was existing even at present. The amended rule has now made it mandatory to provide such details. It is due to NOTIFICATION NO. 57/2011 [F.NO. 142/23/2011-SO(TPL)]/S.O. 2429 (E), DATED 24-10-2011. Relevant abstract of the notification is given below.

(b) in sub-rule (4), after clause (vi), the following clause shall be inserted, namely;
“(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee.”

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How to know Status of eTDS/eTCS Return – Uploaded or Not

A Deductor can confirm the status of uploaded eTDS / eTCS return from the below link. There is no need of any Certificate Number or Registration or Sign Up etc. Just fill some information regarding the return and get confirmation of whether it is uploaded or not.

https://onlineservices.tin.nsdl.com/TIN/JSP/form16A/LinkToUnauthorizedPanView.jsp

The return status can be checked with the above link only for the financial year 2005-06 and onwards. You have to fill PANĮՁ¡Æ’Å¡ of Deductee, TAN of Deductor, Financial Year, Quarter & Type of Return (24Q / 26Q).

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NSDL Return Preparation Utility (RPU) version 2.6 released

New TDS software will alert about Unmatched challan, Invalid PAN, Challan pending amount. A new RPU version has been released in accordance to these updations.

Key features of NSDL Return Preparation Utility (RPU) version 2.6 

  • Unmatched challan: On import of consolidated file in the NSDL RPU (version 2.6), an alert messageStatement contains unmatched challan. The same has been highlighted in red colour will be provided if the consolidated file imported contains unmatched challan.
  • Deductee/ Salary details records with invalid PAN: On import of consolidated file in the NSDL RPU (version 2.6), an alert message will be provided Statement contains invalid PANs. The same has been highlighted in red colour if the statement contains invalid PAN in deductee/ salary detail records.
  • Challan pending amount: If the user attempts to over utilize the challan amount then the error message Deductee deposit amount exceeds the Challan / transfer voucher amount for Challan Serial Number(s) will be provided on validating the file and the file will not be validated.
  • Update of PAN: If for a given deductee / salary detail record. if the user attempts to update the PAN more than once then error message Further update of PAN for the deductee record is not allowed. Update of deductee PAN (valid to valid) is allowed only once will be provided.
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Govt. Deductors: Change in due dates of filing eTDS returns

Income Tax Department has changed the date of TDS filing for Govt. Deductors vide notification 57/2011 dated 24.10.2011. The due date of filing eTDS returns has been extended by 15 days for first three quarters of the Financial year but remains the same for last quarter ending 31st March. The amendment is applicable from 01.11.2011 & so it is applicable from the 3rd quarter of F.Y. 2011-12.

Please Note:The changed due dates are applicable only for Government Deductors. For other Deductors there is no change in the due dates.


DUE DATES  eTDS Returns

Sl. No.

Date of ending of the quarter

Due dates for Govt. Deductors

Due dates for Other Deductors

1

2

3

4

30th June

30th September

31st December

31st March

31st July

31st October

31st January

15th May

15th July

15th October

15th January

15th May

 

Note:

This notification relates to eTDS returns covered under rule 31A means for quarterly returns for Forms – 24Q (Salary), 26Q (section 193 to 196D except entries covered in 27Q) and 27Q. As the rule 31AA has not been amended so TCS (Form 27EQ) return due dates remains unchanged unless notified later.

The amendment is applicable only for Govt. Deductors

 

 

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