Government has given the facility to upload the FVU file through NSDL approved TIN FCs and one should pay the charges for uploading the same. The charges are Rs. 45/- per return for upto 100 deductee record and Rs. 210/- per return from 100 to 1000 deductee record and Rs. 683/- per return for more than 1000 deductee record. This will increase the cost burden on the assessee.
The Government has also provided the facility to upload the TCS/TCS return through online mode absolutely free. For such purpose, the assessee has to simply register on e-filing portal through its TAN and upload the TDS/TCS return. Therefore, we recommend to file the return online mode.
