prpri Tax Deductors : It’s Time to File TDS Return Tax Deductors : It’s Time to File TDS Return


31st January, 2020 is the last date for filing TDS statement for the quarter October- December, 2019.

The more you delay, the more you pay!

1. Time Limit to File Statement for quarter ending on 31.12.2019:

Due date of filing TDS return (Whether electronically or in physical form) for quarter ending 31st December, 2019 will be 31st January, 2020

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 and 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. Download of 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. 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:

  • 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.

  • 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


1) The above interest should be paid before filing of TDS return.

2) Please note that the part of a month is considered as a full month at the time of calculation of interest.

(Republished with Amendments)


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One Comment

  1. Vijay Khanna says:

    SBI and Canara Bank, with whom i have account, issue 16a form after a year and not quarterly. But the irony is that they will issue after 15 June. Why they do not issue 16a forms like private bank do?

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July 2021