The deductor/collector of TDS/TCS can file Return using Return Preparation Utility (RPU). The users can Download the Return Preparation Utility (RPU) from the TIN NSDL. Once the installation process is complete, the users can prepare their TDS return file using the utility. TDS Return can be filed in following two ways:
- Through TIN FC Center,
- Through Income Tax e-Filing Portal.
Steps to Prepare TDS File using Return Preparation Utility (RPU)
- Open the executable JAR file.
Once the RPU is downloaded and installed from TIN NSDL.
- Click on the “Ok” option to move forward.
A pop-up message appears on the screen.
- Select TDS Return Form Type based on Nature of Payment
The employer needs to select Form 24Q for filing TDS on salary payments.
- Select the Type of Return i.e, Regular or Correction
Regular return is the original TDS Return and Correction is the revised TDS Return.
- Fill in the required details in the Form
Enter basic details like TAN, FY, Name and Address of Deductor and Responsible Person.
- Fill in the Challan details.
Challan details like BSR Code, Challan Number, Date of Deposit, TDS Amount, Section, etc.
- Clicking on the “Add Rows” option to add more challans.
This will allow you to add all the challan deposited with the Income Tax Department.
- Click on the “Annexure Deductee Details” section.
Add details of deduction/ payment here like PAN, Name, Payment Amount, Section, TDS Amount, etc.
- Click on the “Create File” option.
If there are any errors then same will be shown. And needs to be fixed before filing TDS Return.
Once the file is created from RPU, one needs to add this file and Challan Inquiry File into FVU of TDS/TCS Return and create an FVU file. And this FVU file will be used to file TDS/TCS Return.
The Form 27A is a summary of e-TDS/TCS returns which contains control totals of “Amount Paid” and “Income Tax Deducted at Source”. The control totals of Amount Paid and Income Tax Deducted at Source mentioned on Form No. 27A should match with the corresponding control totals in e-TDS/TCS return. It gets generated from FVU while filing TDS Return.
Bank Challan Number is a receipt number given by the bank branch where TDS is deposited. A separate receipt number is given for each challan deposited. You are required to mention this challan number in the e-TDS/TCS return.
The Reserve Bank of India has allotted a unique seven-digit code to each bank branch. You are required to mention the code of the bank branch where TDS is deposited in the e-TDS/TCS return. You can get this code from the bank branch where the TDS amount is deposited.
No. A single Form 26Q with separate annexures corresponding to each challan payment for each type of payment has to be filed for all payments made to residents.