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From June 1, 2003 onwards it is mandatory for all corporate entities to file their e-TDS returns in electronic form. The file
formats for preparation of e-TDS return have been notified by Income Tax Department. The guidelines for preparation
and submission of e-TDS returns are also available on NSDL web site http://tin-nsdl.com.
Deductors may take help of this software for preparing the e-TDS return. After preparing the e-TDS return with the help
of this software, deductors may pass the e-TDS return file through the 'e-TDS File Validation Utility' to verify format level
accuracy of the e-TDS return and control totals mentioned on Form 27A. In case user finds any error in e-TDS return,
he may rectify the same in this excel file itself and regenerate the e-TDS return file. This software and e-TDS File
Validation Utility are freely downloadable from http://tin-nsdl.com
1 Before using this software, users are requested to download and go through "Deductors's Manual" from
http://tin.nsdl.com. This manual is freely downloadable from the web-site. Users should also download "e-TDS File
Validation Utility".
2 This software is in the form of an MS-Excel file. The excel file contains four sheets viz. "Header", "challan", "deductee"
and "perk". The contents of the four sheets are almost same as that of physical TDS returns. When user opens this file,
a message is displayed on the screen i.e. 'Enable macros' or 'Disable macros'. User should click on 'Enable macros'.
First of all user needs to fill the "Total no. of challans, deductee and perquisites details records" in the space given in the
first row of sheet "Header". Example: in the example given below total no. of challans are 200, total no. of deductee
records are 9999 and total no. of perqusites records are 2222
No. Challan Details records in the return 200
No. of Deductee Details records in the return 9999
No. of Perquisite details records in the return 2222
3 After user fills up the no. of challans, deductee and perqusites records, user may proceed further to fill up the rest of the
details in the respective sheets. Here user should should ensure that total no. of challan, deductee and perk details
records should be same as written in sheet "Header".
4 At some of the places users may use the drowdown box to fill up the appropriate value. For example in sheet- Header,
State field of the employer's address is to be filled up. When user selects the appropriate cell an arrow will appear on
the right side of the cell. User may click on the arrow and select the appropriate value. Following picture shows the
dropdown list.
5 Deductors should fill up all amount fields upto a maximum of two decimals only.
6 User may also take a print out of these sheets after duly filling up the same and verify the contents from his records
7 Once the user is satisfied that he has filled up all the details required to be filled up in the form, he may click on the
"create e-TDS return - Form 24" botton given at the end of sheet - Header. Once the user clicks on the botton the e-
TDS return file is generated and saved as "abc.txt" in C drive of the machine.
8 User must pass this file through e-TDS File Validation Utility to ensure format level accuracy of the file. In case file
contains any errors, user may rectify the same in the excel file itself. After rectifying the errors, user must again pass the
rectified file through e-TDS File Validation Utility. If the file is format wise correct, FVU will generate an upload file which
should be submitted to TIN-FC in a CD/floppy along with physical Form 27A or directly to NSDL through the online
upload facility at www.tin-nsdl.com.
Total no. of Challans as per sheet 'challan' (This should be equal to no. of challan details in sheet 'challan')
No. of Deductions in the sheet 'deductee' (This should be equal to no. of deductee details in sheet 'deductee')
No. of Perquisite details records in the sheet 'perk' (This should be equal to no. of perquisites details in sheet 'Perk')
Form No. 24
(See Section 192 and rule 37)
Annual reuturn of "Salaries" under section 206 of Income Tax Act, 1961 for the year ending 31st March ……..
3. Has address of the employer/person responsible for paying salary changed since filing the last return. Tick as applicable
4.(a) Name of the person responsible for paying salary (if not the employer)
Designation of the person responsible for paying salary
Assessment Year
Financial Year
If this is a revised return, please mention Provisional Receipt No. of original return
S. No. TDS (Rs.) Surcharge Education Interest Others (Rs.) Total Tax Cheque/ DD
(233) (234) (Rs.) Cess (Rs.) (Rs.) (238) deposited No. (240)
(235) (236) (237) (Rs.)(234+
235+236+2
37+238)
(239)
BSR Code Date on which Transfer voucher / Whether TDS
(241) tax deposited Challan serial number deposited by
(242) (243) book entry ?
Yes / No
(244)
5. Details of salary paid and tax deducted thereon from the employees
Permanent
Date from Date to employed
Serial Account
Name of the employee employed (during (during the
Number Number (PAN)
the financial year) financial year)
of the employee