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Guide for Uploading TDS Returns on the Income Tax Portal

Updated on: Feb 20th, 2025

|

4 min read

If you have earned specific income and TDS has been deducted from it, the government must pay the TDS deducted and file a return. The Return should be uploaded to the TRACES portal. Filing and complying with data procedures is a tedious process. Hence, the income tax portal has provided for uploading the return on its own website. 

In this article, let us cover the details regarding the TDS Return filed.

Budget 2025 update

The Union Budget 2025 proposed the rationalisation of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) to ease compliance challenges for taxpayers especially for middle-income earners. The government has raised the threshold limits across various TDS sections, aiming to simplify the tax process. The proposed changes are as follows

Section

Present

Proposed 

193 - Interest on

securities

NIL

10,000

194A - Interest other than

Interest on securities

(i) 50,000/- for senior

citizen;

(ii) 40,000/- in case of

others

when payer is bank,

cooperative society and

post office

(iii) 5,000/- in other

cases

(i) 1,00,000/- for senior

citizen

(ii) 50,000/- in case of

others

when payer is bank, cooperative

society and post

office

(iii) 10,000/- in other cases

194 – Dividend, for an individual shareholder

5,000

10,000

194K - Income in respect of units of a mutual fund

5,000

10,000

194B - Winnings

from lottery, crossword puzzle Etc. &

194BB - Winnings from horse race

Aggregate of amounts

exceeding 10,000/-

during the financial year

10,000/- in respect of a

single transaction

 

194D - Insurance commission

15,000

20,000

194G - Income by way of

commission, prize etc. on lottery tickets

15,000

20,000

194H - Commission or

brokerage

15,000

20,000

194-I - Rent

2,40,000 (in a financial year)

6,00,000 (in a financial year)

194J - Fee for professional or technical services

30,000

50,000

194LA - Income by way of enhanced compensation

2,50,000

5,00,000

206C(1G) – Remittance under LRS and overseas

tour program package

7,00,000

10,00,000

Note: 

  • The Tax Collected at Source (TCS) will be removed on remittances made for educational purposes when these remittances are financed through loans from specified financial institutions (Section 80E).
  • The Tax Collected at Source (TCS) on the purchase of goods will be removed, effective from April 1, 2025.
  • The higher TDS rate will only apply in cases where taxpayers do not provide PAN.

What is TDS Return?

TDS returns summarize the total TDS deducted transactions in the quarter. They are also disclosed in the payee’s Form 26AS. In case of non-furnishing of TDS payment, there will be a hefty penalty. 

Who is Eligible for TDS Return?

TDS returns should be filed by 

  1. employers/organisations that possess a valid PAN,  
  2. Professionals who pay tax under 44AB
  3. Holding office under government or companies 

TDS should be deducted from salary income, income received on securities, insurance commission etc. 

Rate of TDS Deduction

TDS deducted are different for different types of incomes. TDS rates ranges from 1% to 30% depending on the transactions. 

Due Date to File TDS Returns

  • For Quarter 1 - 31st July
  • Quarter 2 - 31st October 
  • Quarter 3 - 31st January
  • Quarter 4 - 31st  May 

Prerequisites for Uploading TDS Returns

Before you start uploading the return, you must ensure the following.

  • 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)
  • You can prepare your returns in an easy manner using ClearTDS
  • You should have a valid DSC registered for e-filing if you wish to upload using DSC
  • The principal contact’s bank account or Demat account details should be provided or the principal contact’s PAN should be linked with Aadhar if you wish to upload using EVC

How to Upload TDS Statements on the Income Tax Portal

Here is a step-by-step guide on uploading TDS statements on the income tax website:

Step 1: Go to http://incometaxindiaefiling.gov.in/ 

income tax website

Step 2: Log in using your TAN details.

TAN DETAILS LOGIN

Step 3: Click on ‘e-File’, then ‘Income Tax Forms’ and then ‘File Income Tax Forms’ from the dashboard.

income tax forms

Step 4: Select the form you have to file.

file income tax forms

Step 5: Proceed to ‘Upload TDS Form’: Click on the ‘Let’s Get Started’ option.

Upload TDS format

Step 6: Enter the following details and then click on ‘Proceed to e-Verify’:
 

proceed to e-verify

Step 7: Validate the return using the OTP sent to the registered mobile number to complete the process.

Following the completion of the process, you will receive a success message. If you haven't already generated your DSC, you can use the Electronic Verification Code to validate the TDS statements (EVC).

TDS returns summarize the total TDS deducted transactions in the quarter. They are also disclosed in the payee’s Form 26AS. In case of non-furnishing of TDS payment, there will be a hefty penalty. 

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Frequently Asked Questions

Who must submit e-TDS/TCS statements?

According to the Income Tax Act of 1961, all corporate and government deductors/collectors are expected to file their TDS/TCS statements electronically, i.e. e-TDS/TCS returns.

How can I tell whether my TDS return has been processed?

It ideally takes one week to process your return post submission. You can log in to your TRACES account and check the status of the TDS return. You can even file a correction return in case of any mistakes.

What happens once I submit my TDS return?

Once you've filed your TDS return and if it's accepted, you will see ‘Accepted at e-filing'.

For any further queries or help, reach out to us at tds@cleartax.in.

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