The Income Tax Department has made it mandatory for all Corporate companies like private limited and public limited to file their TDS returns in electronic media (i.e. e-TDS returns). However, the Non - Corporate like individuals, proprietary firms and partnership firms can furnish their returns in physical form to their respective Income Tax Offices. They can also furnish their returns in electronic form through TIN facilitation centers established by NSDL. Filing of e-TDS return to Non- Corporate deductors is optional.