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 - 11/2016 - Income Tax
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Online submission of TDS/TCS statements requires e filing registration and verification via DSC or EVC for deductors/collectors. Deductors/collectors with valid TAN must register on the e filing portal as Tax Deductor & Collector, prepare statements using the Return Preparation Utility, validate with the File Validation Utility, and upload the statement zip file. Submission requires either a Digital Signature Certificate (signature via the DSC Management Utility) or e verification using an EVC generated through net banking, Aadhaar OTP, pre validated bank account, or pre validated demat account. Uploaded files are processed and status updated to Uploaded and then to Accepted or Rejected within 24 hours, with rejection reasons displayed on the portal.
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.
Online submission of TDS/TCS statements requires e filing registration and verification via DSC or EVC for deductors/collectors.
Deductors/collectors with valid TAN must register on the e filing portal as Tax Deductor & Collector, prepare statements using the Return Preparation Utility, validate with the File Validation Utility, and upload the statement zip file. Submission requires either a Digital Signature Certificate (signature via the DSC Management Utility) or e verification using an EVC generated through net banking, Aadhaar OTP, pre validated bank account, or pre validated demat account. Uploaded files are processed and status updated to Uploaded and then to Accepted or Rejected within 24 hours, with rejection reasons displayed on the portal.
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