Tax Deducted at Source or TDS is the process wherein tax deduction takes place at the time of payment or when the payee’s account is credited with the money. TDS return is a statement submitted to the Income Tax Department quarterly. Every deductor should mandatorily file the TDS return on time. To file a TDS return, one must be thorough with the application procedure and the eligibility criteria. We present this article on how to file a TDS return to go over each segment thoroughly. Steps to follow to file TDS returns Deductors must use form 27A to file returns along with quarterly statements. This form summarises the quarterly statements and contains the amount paid and the TDS. Take a look at the process of how to file a TDS return. A control chart is present on the form. Fill up all the columns in that chart. Carefully fill the sections of the amount paid and the Tax Deducted at Source by tallying it with respective forms. The assessee must enter their Tax Deduction Account Number in this form for accurate verification. It is also crucial to mention the details of a TDS deposit while filing the return. As per the basic e-TDS return form format, one must enter the 7-digit Bank Branch Code or BSR code. The Reserve Bank of India gives this code to banks. To file a TDS return online, assessees should follow a certain format. This is achievable using a software named Return Prepare Utility (e-TDS RPU) from the NSDL (National Securities Depositories Ltd). It is important to note that the file must come with a ‘txt’ filename extension. Now the deductor has to sign the form digitally and submit the same in the NSDL Tax Information Network portal. To know how to submit a TDS return online, one must be accustomed to digital signatures. After submission, an individual will receive an acknowledgement receipt containing a token number. In case of rejection of returns, the deductor will receive a non-acceptance memo stating the reasons for rejection. Note: If an assessee wishes to file a TDS return in an offline mode, he needs to visit the nearby facilitation centre under NSDL.