How To File TDS Return: A Complete Guide-2023.

Last Updated on July 26, 2023

TDS Return - a complete guide

Every tax deductor has to file a TDS Return. But many people may not know about the process to file one. Are you one of them? Don’t worry. We’ve got you covered.

Here, you will understand the entire process effortlessly. Let’s start. 

What is TDS Return?

If you are searching about TDS, you may know about it. If you don’t, it is the process of deducting the tax by the payer at the time of specified payments. Merely deducting and depositing the tax is not sufficient for the tax deductor. He has to file a return containing the following details:

  • PAN number of tax deductor and deductee.
  • Information on TDS challan.
  • Amount of advance tax you deposited with the government.
  • Any other relevant info, if required.

You have to file it quarterly. And the due date is 30 days from the end of the quarter. But there is an exception. The tax deductor has to file the return for Q4, i.e., January to March by 31st May 2021. It is so because there is a massive workload in March due to the Financial Year closing. So, the firms may need more time to arrange the necessary documents.

More about TDS Return

You should be eligible for filing the TDS return. You are surprised, aren’t you? But the conditions are not rocket science. Following payments requires one:

  • Payment of salary
  • Payment of casual income. It includes winnings from lotteries, contests, and other competitions.
  • Insurance Commission
  • Payment of income on securities. E.g., interest, dividend, etc.
  • Payment towards National Pension Scheme and other schemes. 


The process of filing requires the following documents. So, arrange these documents beforehand to save time while filing returns:

  • A Tax Deduction and Collection Account Number (TAN). It should be valid and registered for tax filing.
  • The return prepared through Return Preparation Utility (RPU). It should be validated through File Validation Utility (FVU) available in the Income Tax Portal.
  • If you wish to upload through Digital Signature Certificate (DSC), you should have a valid DSC.
  • If you wish to upload through EVC, you should link your PAN with Aadhaar. Don’t wait for the last moment.

Step-by-Step Guide

You have to go through the following procedure to file the TDS returns:

  1. Firstly, you have to fill Form 27A. It is filed physically. But you have to verify it alongside the one filed electronically.
  2. Then, reconcile the tax deducted at the source and the total payment with the respective forms.
  3. Form 27A should contain the TAN of the deductee. Mention the correct TAN. If TAN is wrong, you may face a problem.
  4. You should mention various details like challan number, mode of payment, and tax details. You should confirm before submitting. If incorrect details are filled in, you may have to fill them in again.
  5. Use the basic form for filing. It ensures consistency.
  6. Submit it on the official website of NSDL TIN. Don’t forget to use a digital signature while filing e-returns. If you have filed it physically, you should submit it at a TIN Facilitation Center.
  7. On successful submission, a provisional receipt will be generated if the information provided is correct. It will act as a confirmation that the return has been filed.

If it is rejected, you will receive a memo with the reasons for rejection. After rectifying the errors, you have to file it again.

Validation of TDS Return

After the TDS return is filed, you have to validate it as well. You have to follow the steps below:

  1. Mention the relevant details in the file.
  2. After filing the details, update it on the validation utility tool available on the portal. It is available for free on the NSDL website.
  3. If there are any errors, the File Validation Utility (FVU) will report the error.
  4. Rectify the changes on the file before sending it for the verification process again.

Congratulations! Your TDS return is validated.

Revised TDS Return

As mentioned above, you have to file it again if you fill incorrect details. Why, you ask? It is so because the tax deducted and deposited won’t show in Form 16 and Form 26AS. The return filed again is called Revised TDS Return.


Ensure the following before filing the revised return:

  • You should file the revised return only if the NSDL system accepted the original TDS return.
  • You can check the status by entering the provisional receipt number and the PAN details on the official website of NSDL.
  • Prepare the revised TDS return using the latest TDS statement. You can download it from the TRACES website.

After preparing it, file it in the same way as the original return.

Final Words

 The objective of filing the TDS return is to submit the details regarding tax deducted and deposited to the government. TAN is similar to PAN. And it should be a must while filing the return. You can file it through RPU and validate it through FVU. The process of filing the return may seem lengthy. But trust me, it’s not. After filing it, you have to validate it as well.

In the end, don’t forget to file your TDS return on a timely basis. Else, you may have to pay penalties. What’s more, the tax deducted will be added to your income. And you have to pay tax on it as well!

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About the Author: Prasuk Jain

I am an inquisitive and tenacious person with a mix of enthusiasm and a positive attitude, currently pursuing CA.