Any persons deducting tax at source needs to furnish E-TDS return. As per the Income Tax Act, 1961, E-TDS return required to be furnished on quarterly basis. Permanent Account Number (PAN) of all the Deductees must be obtained before filing TDS return.
The CBDT has appointed the Director General of Income Tax (Systems) as e-filing administrator for the purpose of electronic filing of returns under TDS Scheme, 2003. CBDT has also appointed National Securities Depository Limited (NSDL) as e-TDS intermediatory. E-TDS return can be filed at any of the TIN-FC opened by the e-TDS intermediatory for this purpose.
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