E-filing of TDS Returns (individual Audit case)

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is it complusory to file E-tds return for individual whose books need to be audited under  Section 44AB.

What will be the consequence  if anyone files manual TDS Return?

 

Please let me know

Replies (4)

 

Hi Basavaraju,

The rule is E-TDS compulsory for “COMPANY” (as Deductor). You talking about individual. If the Deductor is INDIVIUAL i.e. other than Company then it is not compulsory.

dear mr. gowda, individuals r now reqd to file tds returns electronically if their case does not fall u/s 44AB, but if the deductee records r 50 or more, u'll have to file the TDS returns electronically.

There is no question of filing E-TDS manually, they may be indiviudal/corporate, when u will get tan no. you must file e-tds returns.

agree with vpr99


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