ITR filing: Key points to note before opting for TDS returns on income tax portal


Tax deducted at source (TDS) is focused on collecting tax from the very source of income. The due date for filing TDS returns for the first quarter of FY23 is scheduled for July 31, 2022. The Income Tax department has been encouraging taxpayers to file their Income Tax Returns (ITR) as soon as possible and not wait for last minute rush. A taxpayer can claim their TDS amount by filing their ITR. Notably, July 31 is also the deadline for filing ITR for the assessment year 2022-23 (FY22).

TDS takes place when a person (deductor) who is liable to make payments of specified nature to another person (deductee) — shall deduct tax at the source and remit the same into the account of the Central Government. The deductee from whom taxes have been deducted at source would be entitled to get a credit of the amount so deducted on the basis of Form 26AS or TDS certificate issued by the deductor.

A taxpayer will need form 16/16A which is a certificate of deduction of tax at source and issued on deduction of tax by the employer on behalf of the employees. The taxpayers can verify details of the amount deducted as TDS, TCS, and advance tax paid along with self-assessment tax under form 26AS. There is also another form called 26QB which is meant for furnishing TDS on property.

The due date for filing TDS for April – June 2022 quarter is scheduled for July 31. While the deadline for July to September quarter is set on October 31, and for December 2022 quarter is January 31, and the timeline for filing TDS for the fourth quarter of FY23 (March 31, 2022 period) is set on May 31.

Archit Gupta, Founder and CEO, Clear, an income tax services provider said, “TDS return is usually filed by deductors. Mostly employers who deduct TDS on salary file a TDS return. Usually an individual will deduct and deposit TDS when buying a property and TDS is deducted from payment made to the seller. TDS has to be deducted by the buyer at the time of making the payment to the seller. This TDS must be deposited within a period of 30 days from the end of the month in which the deduction is made. Form 26QB must also be submitted at the time of payment.”

Before uploading a TDS return on the income tax portal, a taxpayer needs to ensure to have a Tax Deduction Account Number (TAN) and quote the same in all the documents pertaining to TDS. Also, the taxpayer should have a valid DSC registered for e-filing.

Notably, the NSDL has developed software called e-TDS/TCS Return Preparation Utility (RPU) to facilitate the preparation of e-TDS/ TCS returns. This is a freely downloadable VB-based utility. Separate utilities are available for the preparation of each type of statement.

Further, ensure that your PAN account is linked with your Aadhaar unique code, while your mobile phone and bank account details are updated and active.

Here’s how to upload your TDS statement on the income tax portal, as per the Clear report.

Step 1: Go to and click on ‘Login Here’.

Step 2: Enter your login credentials and click on ‘Login’. Your user ID will be your TAN.

Step 3: Once you’ve logged in, click on the ‘Upload TDS’ option under the TDS tab.

Step 4: You will be provided with a form where you will need to select the correct details. Once the details are selected, click on Validate.

Step 5: The returns can be validated through the following modes:

– Validate using DSC or Digital Signature Certificate. The TDS statements can be uploaded using DSC. To upload using DSC, first upload the TDS zip file and also attach the digital signature file. Then, click on Upload.

Once the TDS statement is uploaded, a success message will appear on the screen and a confirmation mail will be sent to your registered email ID.

– Then validate using EVC or Electronic Verification Code. After step 4, if you haven’t generated a DSC, you will be able to validate the TDS statements using an electronic verification code (EVC). Upload the TDS zip file and click on ‘Click here to E-verify’.

– The next screen will give you the option to use an EVC already generated or generate a new EVC. Select the relevant option, enter the EVC and click on ‘Submit’.



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