e-TDS/TCS RPU (version 3.5) for statements from FY 2007-08 onwards released (28/06/2013)
Key features of RPU 3.5
- Addition/ deactivation of fields Change in quarterly TDS/TCS statement pertaining to FY 2013-14 onwards as below:
- Alternate contact details like e-mail and contact no. of the deductor and responsible person may be provided.
- Quoting of TAN registration no. (if any) as provided by TIN.
- Minor head code is to be provided in challan details for tax deposited through challan.
- Late fee is to be provided in challan details applicable from FY 2012-13 onwards.
- No details to be provided for cheque no. and section code in the challan details.
- Section code to be provided in deductee/collectee details.
- Introduction of new section code Form no. 24Q: Section 92C has been added which is applicable in case payment is made to Union Govt. employees.
- Section 194I has been bifurcated as below:
- Select value 4IA from the section code drop down where tax has been deducted under section 194I (a)
- Select value 4IB from the section code drop down where tax has been deducted under section 194I (b)
- Lower/ No deduction certificate no. to be provided in the deductee details.
- In the annual salary details (24Q, Q4 – Annexure II) break up to be provided for the salary paid and the tax deducted by the current employer and previous employer during the current Financial Year.
- Introduction of fields for quoting foreign remittance details in Form no. 27Q as below:
- Nature of remittance
- Whether TDS rate of TDS is IT act (a) and DTAA (b)
- Unique acknowledgement of the corresponding form no 15CA (if available)
- Country to which remittance is made
- Introduction of value “Z” in the field Remarks for lower or no deduction. Applicable in case of no deduction on account of payment under section 197A (1F).
- In the annual salary details (24Q Q4 – Annexure II) records to be highlighted whether the tax has been deducted at higher rate.
- Quarterly TDS/TCS statement (regular and correction) can be filed only for FY 2007-08 onwards.
- Discontinuation of “Y” type of correction statement.
- RPU version 3.5 is applicable w.e.f 01/07/2013.
Download – e-TDS/TCS RPU (version 3.5) for statements from FY 2007-08 onwards