Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively - 6/2016 - Income Tax
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TDS/TCS online filing: mandatory registration, DSC signed zip upload and portal validation with accept/reject status notification Notification prescribes e filing procedure for TDS/TCS statements requiring valid TAN, registration on the e filing portal as Tax Deductor & Collector, preparation via the Return Preparation Utility, validation with the File Validation Utility, and upload of a zipped statement accompanied by a signature file generated through the DSC Management Utility. Uploaded files are processed and validated by the portal and the statement status is shown as Uploaded and subsequently as Accepted or Rejected, with rejection reasons displayed; TIN Facilitation Centres remain an alternative submission route.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS/TCS online filing: mandatory registration, DSC signed zip upload and portal validation with accept/reject status notification
Notification prescribes e filing procedure for TDS/TCS statements requiring valid TAN, registration on the e filing portal as Tax Deductor & Collector, preparation via the Return Preparation Utility, validation with the File Validation Utility, and upload of a zipped statement accompanied by a signature file generated through the DSC Management Utility. Uploaded files are processed and validated by the portal and the statement status is shown as Uploaded and subsequently as Accepted or Rejected, with rejection reasons displayed; TIN Facilitation Centres remain an alternative submission route.
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