Status of Quarterly TDS/TCS Statement now available by SMS

NSDL is pleased to announce that henceforth, NSDL will send SMS for each quarterly TDS/TCS statement processed at TIN. You just need to quote correct latest mobile number in the quarterly TDS/TCS statement. Status as below is provided in the SMS:

  • Accepted: This status is provided if the statement is accepted by TIN.
  • Rejected: This status is provided if the statement is rejected by TIN.
  • Partially accepted: This status is provided if the statement is partially accepted by TIN.



Registration of TAN becomes more user friendly


The deductors/collectors can register their TANs online. Authenticated access (through user ID and password) is provided to registered deductors/collectors. On login, the following feature are made available to the deductors/ collectors:

  1. Request for quarterly consolidated TDS/TCS statement.
  2. View status and download consolidated TDS/TCS statement
  3. Bulk upload of Form 15CA records.
  4. Update of TAN registration demographic and contact details.

Steps to Register TAN

  1. Register your TAN online at TIN website. For registration of TAN, follow the link:
  2. Submit the application online.
  3. On successful registration of TAN, a 12 digit alpha numeric registration number is generated.
  4. Print the acknowledgment and preserve the same for future reference.

For further guidelines, clock on the following link:




FVU version 3.1 upgraded to FVU ver. 3.2 in quick succession.

 FVU version 3.1 released by NSDL on March 18, 2011, has been upgraded to FVU ver. 3.2. The last date of submitting e-TDS certificate for the 4th quarter of F.Y 2010-11 is May 30, 2011. The up gradation has led to a delay in filing of e-TDSreturns of the 4th quarter for F.Y 2010-11, due to the scarcity of appropriately updated TDS softwares.

Use TDSMAN, a fully upgraded and simple to use e-TDS software.


Tds On Cold Storage under Section 194C or 194I ?


Representations have been received from various quarters regarding applicability of the provisions of Section 194-I to cooling charges paid by the various customers to the owners of cold storages.

It has been represented that the cold storage owners provide a composite service, which involves preservation of essential food items including perishable goods at various temperatures suitable for specific food items for required periods and storage of goods being incidental to the activity of preservation. The cooling of goods is controlled through mechanical process. The customer brings its packages for preservation for a required period and takes away its packages after paying cooling charges. The customer does not hire the building, plant/machinery etc. in any manner and does not become a tenant of any kind.


The main function of the cold storage is to preserve perishable goods by means of a mechanical process, and storage of such goods is only incidental in nature. The customer is also not given any right to use any demarcated space/place or the machinery of the cold store and thus does not become a tenant. Therefore, the provision of 194-I is not applicable to the cooling charges paid by the customers of the cold storage.

However, since the arrangement between the customers and cold storage owners are basically contractual in nature, the provision of section 194-C will be applicable to the amounts paid as cooling charges by the customers of the cold storage.