In the following cases your quarterly e-TDS return must be submitted online:
- Payer/ Deductor is an office of the government
- Payer/ Deductor is the principal officer of the company
- Payer/ Deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year
- When the number of payee's/ deductee’s records in a statement for any quarter of the financial year is 20 or more.
You can file your TDS Return in following two ways:
- Using e-TDS return preparation utility provided by TIN NSDL,
- Using Online Softwares like Quicko TDS.