As we all are aware that the due date of TDS return filing is coming closer for 3rd Quarter i.e. 31st January, 2020 for FY 2019-20. Hence this article is kind of reminder for all taxpayers to be compliant this time towards filing of return within due date to avoid unnecessary interest and late fees. This article covers the due date of filing alongwith procedure for online filing of return and how to download TDS certificate from TRACES website.

1. Time Limit to File TDS Statement

Due date of filing TDS return (Whether electronically or in physical form) for quarter ending 31st December, 2019 will be 31st January, 2020. Due date chart for filing of Quarterly TDS Statement is as follows:-

Quarter ending Due date for filing of TDS return (Both for Government and other Deductor)
30th June 31st July
30th September 31st October
31st December 31st January
31st March 31st May

tax time

2. How to file TDS Return?

  • First of all choose relevant Form applicable in your case (E.g. Form 24Q, Form 26Q, Form 27Q, etc.)
  • You must hold a valid TAN and it should be registered for e-filing
  • Your TDS statements should be prepared using Return Preparation Utility (RPU) and validated using File Validation Utility (FVU)
  • If you want to file return in physical form, then each e-TDS return saved in a CD/Pen Drive has to be submitted along with a signed copy of Form 27A to TIN-Facilitation Centres (TIN-FC) established by NSDL
  • You should have a valid DSC registered for e-filing if you wish to upload using DSC

3. How to upload TDS statements on income tax portal

  • Go to click on ‘Login Here’.
  • Enter your login credentials and click on ‘Login’. Your user ID will be your TAN.
  • Once you’ve logged in, click on the ‘Upload TDS’ option under the TDS tab
  • You will be provided with a form where you will need to select the correct details. Once the details are selected, click on Validate.
  • The returns can be validated through DSC or Digital Signature Certificate.
  • To upload using DSC, first upload the TDS zip file and also attach the digital signature file. Then, click on Upload.
  • Once the TDS statement is uploaded, a success message will appear on the screen and a confirmation mail will be sent to your registered email ID.

4. How to Download TDS Certificates:

  • TDS certificate in Form 16A, containing 7 character TDS certificate number, has to be mandatorily downloaded from
  • TDS certificate cannot be downloaded from TRACES Portal in case of non/ incorrect quoting of PAN
  • Transaction based report (TBR) can be downloaded in case of non-residents who do not have PAN in India reported in Form 27Q
  • Delay in issue of IDS certificate shall result in penalty of Rs. 100/- for each day of default not exceeding the amount of tax deductible

5. Some Important Points to keep in mind regarding TDS Return filing:

  • Deductors who have deducted tax and have not deposited the same by the due date must do so immediately.
  • All deductors must register themselves at (TRACES Portal).
  • Quote correctly PAN of the daductee so that they get their due tax credit.
  • Quote correctly CIN of the Challan to avoid any short payment default.
  • Non-quoting of PAN or TAN in TDS statement may lead to levy of penalty,
  • Deductors may avoid defaults about PAN and challan errors in preliminary screening, by responding to email/SMS from CPC(TDS) within seven days of receipt of email/SMS,
  • TDS certificate downloaded from TRACES system is the only valid certificate.
  • Download PAN-TAN master available at TRACES Portal for avoiding PAN
  • If there is no transaction liable to TDS/TCS to report for the quarter, do intimate the same at TRACES Portal using “Declaration for Non-filing” functionality to avoid notice for non-filing of TDS statement.

6. Consequences of non filing of tds return or non deduction or non payment of TDS:

In case you have not deposited TDS or not filed TDS return by the correct date, the following penalties are applicable:

i. Late filing fee (if you do not file by the deadline) [Section 243E]:

Deductor will be liable to pay the way of fee Rs.200 per day till the failure to pay TDS continues. However, the penalty should not exceed the amount of TDS for which statement was required to be filed.

ii. Interest (if you do not deposit the TDS amount in time)

Non deduction of tax at source, either in whole or in part – 1% per month from the date on which tax deductable to the date on which tax is actually deducted

Non payment of tax either in whole or in part – 1.5% per month from the date of deduction to the date of payment

(Republished with Amendments by TaxGuru Team)

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January 2021