FAQ on ETDS and ETDS return in tally.erp 9 E- TDS/TCS RETURNS FREQUENTLY ASKED QUESTIONS 1. What is e-TDS Return? e-TDS return is a TDS return prepared in form No.24,26 or 27 in electronic media as per prescribed data structure in either a floppy or a CD ROM. The floppy or CD ROM prepared should be accompanied by a signed verification in Form No.27A. 2. Who is required to file e-TDS return? As per Section 206 of Income Tax Act all corporate and government deductors are compulsorily required to file their TDS return on electronic media (i.e. e-TDS returns). However, for other Deductors, filing of e-TDS return is optional. 3. Under what provision the e-TDS return should be filed? An e-TDS return should be filed under Section 206 of the Income Tax Act in accordance with the scheme dated 26.8.03 for electronic filing of TDS return notified by the CBDT for this purpose. CBDT Circular No.8 dated 19.9.03 may also b...