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. - 10/2019 - Income Tax
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Online e-TDS/e-TCS submission: mandated registration, RPU/FVU preparation, DSC or EVC verification, and status-based validation. Procedure prescribes online furnishing of e-TDS/e-TCS statements via the e-filing portal: registration with a valid TAN as Tax Deductor & Collector, preparation using RPU and validation using FVU, upload of a zip file and submission with DSC or EVC, e-Verification options including DSC or EVC, EVC generation modes (net banking, Aadhaar OTP with PAN linkage, pre-validated bank or demat account), and processing that yields status updates to Uploaded then Accepted or Rejected with reasons shown.
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 e-TDS/e-TCS submission: mandated registration, RPU/FVU preparation, DSC or EVC verification, and status-based validation.
Procedure prescribes online furnishing of e-TDS/e-TCS statements via the e-filing portal: registration with a valid TAN as Tax Deductor & Collector, preparation using RPU and validation using FVU, upload of a zip file and submission with DSC or EVC, e-Verification options including DSC or EVC, EVC generation modes (net banking, Aadhaar OTP with PAN linkage, pre-validated bank or demat account), and processing that yields status updates to Uploaded then Accepted or Rejected with reasons shown.
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