Understanding TDS Returns: When Can Employees Claim and Who Manages the Account?

Please let me know on what basis TDS returns will be dispersed. When can an employee claim it, and who will maintain the account? Please let me know.

Regards

Quarterly Filing of TDS Returns

These returns shall be filed by the employer on a quarterly basis. For the TDS on salaries, Form 16 shall be issued from the NSDL site.

Thank you for your reply. Let me be more clear. Please provide me with more information. Are these returns similar to what we do for PF, like Form 3A and 6A, where Form 16 shall be used? Are they refundable? How should the account be maintained in the PT office? If "N" amount is the returns we made, how much of it shall be credited when claimed? Which part of the salary is mandatory on which TDS shall be deducted? Do these deducted amounts need to be filed as returns to the PT office? Please take the time to clarify this for me.

Thanking you.

E-Filing Process for TDS Returns

The e-filing is done through the software, where the details of salary and non-salary components are inputted, and the CD is deposited with NSDL. The information required includes the name of the employee, valid PAN, gross salary paid during the quarter, TDS deducted and deposited, Challan number, BSR code of the bank, etc., in Form 27A and Form 24Q. All of this is handled by the accounts department.

Regards