Notification No. 11/2016

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| F. No. DGIT(S)-ADG(S)-2/e-filing notification/106/2016
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)
Notification No || /2016 a
New Delhi, 22 June, 2016

Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3)
of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively
The provisions relating to the statement of deduction of tax under sub-section (3) of section
200 and the statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 (the Act) are prescribed under Rule 31A and Rule 31AA of the
Income-tax Rules, 1962 (the Rules) respectively. As per sub-rule (5) of rule 31A and sub-
rule (5) of rule 31AA of the Rules, the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statements and shall be responsible for the day to day administration in relation to furnishing and verification of the statements in the manner so specified.
2. In exercise of power conferred by sub-rule (5) of rule 31A and sub-rule (5) of rule
31AA of the Rules, the Principal Director General of Income-tax (Systems) hereby lays down the following procedures of registration in the e-filing portal, the manner of the preparation of the statements and submission of the statements as follows:
3. The deductors/collectors will have the option of online filing of e-TDS/TCS returns through e-filing portal or submission at TIN Facilitation Centres. Procedure for filing e-
TDS/TCS statement online through e-filing portal is as under:

a. Registration: The deductor/collector should hold valid TAN and is required to be registered in the e-filing website (https://incometaxindiaefiling.gov.in/) as “Tax
Deductor & Collector’ to file the “e-TDS/e-TCS Return’.

b. Preparation: The Return Preparation Utility (RPU) to prepare the TDS/TCS
Statement and File Validation Utility(FVU) to validate the Statements can be downloaded from the tin-nsdl website (https://Awww.tin-nsdl.com/). The statement is required to be uploaded as a zip file and submitted using either Digital Signature
Certificate (DSC) or Electronic Verification Code (EVC). For DSC mode, the signature for the zip file can be generated using the DSC Management Utility (available under Downloads in the e-Filing website http://incometaxindiaefiling.gov.in/). Alternatively, deductor/collector can e-Verify using EVC.

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F. No. DGIT(S)-ADG(S)-2/e-filing notification/106/2016

c. Submission: The deductor/collector is required to login to the e-filing website using
TAN and go to TDS -> Upload TDS. The deductor/collector is required to upload the
“Zip” file along with the signature file (generated as explained in para (b) above) or
EVC.

4. EVC can be generated using one of the following modes:

a. Net Banking - Principal contact person’s net banking login (linked to the registered
PAN) can be used to generate the EVC for the TAN of the deductor/collector.

b. Aadhar OTP - The principal contact person’s PAN can be linked with AADHAAR to use this option.

c. Bank Account Number — The principal contact person can use his pre validated bank account details to avail this option.

d. Demat Account Number — The principal contact person can use his pre validated demat account details to avail this option.

This pre generated EVC can be used to e-Verify the TDS return.

5. Once uploaded, the status of the statement shall be shown as “Uploaded”. The

uploaded file shall be processed and validated. Upon validation, the status shall be shown

as either “Accepted” or “Rejected which will reflect within 24 hours from the time of upload.

The status of uploaded file is visible at TDS -> View Filed TDS. In case the submitted file is

“Rejected”, the rejection reason shall be displayed.

Mukherjge)
Pr. DGIT (Systems), CBDT

Copy to:-

1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.

2. All Pr. Chief Commissioners/ Pr. Directors General/ Chief Commissioners/ Directors
General of Income Tax — with a request to circulate amongst all officers in their regions/
charges.

3. JS (TPL)-1 &ll/ Media coordination and Official spokesperson of CBDT

4. DIT (IT)/ DIT (Audit)/ DIT (Vig.)/ ADG (System) 1, 2, 3, 4, 5 / DIT (CPC) Bangalore, DIT
(CPC-TDS) Ghaziabad.

5. ADG (PR, PP&OL) with a request for advertisement campaign for the Notification.

6. TPL and ITA Divisions of CBDT.

7. The Institute of Chartered Accountants of Indian, IP Estate, New Delhi.

8. Web Manager, “incometaxindia.gov.in” for hosting on the website.

9. Database cell for uploading on www.irsofficersonline.gov.in and in DGIT (S) Corner.

10. ITBA publisher for uploading on ITBA portal. 5 \

~ (Sanjéev Singh)
ADG(Systems)-2 CBDT |
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