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

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....ry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No 11 /2016 New Delhi, 22nd June, 2016 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 Inc....

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....rule 31A and sub-rule (5) of rule 31AA of the Rules, the Principal Director General of Income-tax (Systems) hereby lays down the following procedures of registration in the e-filing portal, the manner of the preparation of the statements and submission of the statements as follows: 3. The deductors/collectors will have the option of online filing of e-TDS/TCS returns through e-filing portal or su....

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....nerated using the DSC Management Utility (available under Downloads in the e-Filing website http://incometaxindiaefiling.gov.in/). Alternatively, deductor/collector can e-Verify using EVC. c. Submission: The deductor/collector is required to login to the e-filing website using TAN and go to TDS → Upload TDS. The deductor/collector is required to upload the "Zip" file along with th....