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1. Should I be registered with TRACES before registering on the e-Filing portal?
Yes, you must first be registered on the TRACES portal before you can register as a Tax Deductor and Collector on the e-Filing portal.

2. Why should I register as a tax deductor / collector on the e-Filing Portal?
The e-Filing Portal offers various services and functionalities for registered users. TDS / TCS returns can be submitted online by the Tax Deductors and Collectors only after registering on the e-Filing Portal.