New Validation regarding TDS transactions not exceeding / exceeding threshold limit in quarterly e-TDS/TCS statement pertaining to FY 2010-11 and onwards

A. Procedure for preparation of return

• Deductors’ Manual for Quarterly Correction Returns

B. Data structure (File Format)

1. For statements pertaining to FY 2010-11 and onwards
   • File Format for Form 24Q (1st, 2nd & 3rd Quarters).
   • File Format for Form 24Q (4th Quarter).
   • File Format for Form 26Q Q1 to Q4.
   • File Format for Form 27Q Q1 to Q4.
   • File Format for Form 27EQ Q1 to Q4.
2. For statements up to FY 2009-10
   • Correction Return File Format for Form 24Q (1st, 2nd & 3rd Quarters)
   • Correctiion Return File Format for Form 24Q (4th Quarter)
   • Correction Return File Format for Form 26Q
   • Correctiln Return File Format for Form 27Q
   • Correction Return File Format for Form 27EQ

C. NSDL Return Preparation Utility

• e-TDS/TCS RPU (ver 2.3) for statement up to FY 2009-10 Key features of RPU version 2.3
• e-TDS/TCS RPU (ver 2.2) for statement pertaining to FY 2010-11 and onwards Key features of RPU version 2.2

D. Sample Files

For reference, sample files have been prepared as per the file formats (data structure) for Form 24Q under different scenarios, for correction of information submitted in the quarterly regular statements:

1. For statement pertaining to FY 2010-11 and onwards
   • C1 – Correction in deductor details
   • C2 – Correction in challan and deductor details
   • C2 – Correction in challan details
   • C3 – Correction in challan and deductee details
   • C3 – Correction in deductee details
   • C3 – Correction in deductor and deductee details
   • C3 – Correction in deductor, challan and deductee details
   • C4 – Correction in salary details records
   • C5 – Correction in deductee PAN in deductee detail records
   • C5 – Correction in deductee PAN in salary detail records
   • C5 – Correction in deductee PAN in deductee and salary detail records
   • C9 – Addition of challan
   • Multiple batch correction statement – correction in deductor, challan (updation and addition), deductee details (including PAN)
   • Y – Cancellation of statement
2. For statement upto FY 2009-10
   • C1 – Correction in deductor details
   • C2 – Correction in challan and deductor details
   • C2 – Correction in challan details
   • C3 – Correction in challan and deductee details
   • C3 – Correction in deductee details
   • C3 – Correction in deductor and deductee details
   • C3 – Correction in deductor, challan and deductee details
   • C4 – Correction in salary details records
   • C5 – Correction in deductee PAN in deductee detail records
   • C5 – Correction in deductee PAN in salary detail records
   • C5 – Correction in deductee PAN in deductee and salary detail records
   • C9 – Addition of challan
   • Multiple batch correction statement – correction in deductor, challan (updation and addition), deductee details (including PAN)
   • Y – Cancellation of statement

Feedback Form

E. File Validation Utility (FVU)

e-TDS / e-TCS returns prepared for FY 2005-06 and onwards (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be validated using this utility.

The e-TDS/TCS FVU is a Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE: 1.4.1.0] should be installed on the computer where the e-TDS/TCS FVU is being installed. Java is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdk or you can ask your vendor providing computer facilities (hardware) to install the same for you.

The e-TDS/TCS FVU setup file (e-TDS/TCS FVU.exe) comprises of three files namely:

1. TDS FVU Readme.rtf: This file contains instructions for setup of the e-TDS FVU.
2. e-TDS FVU Setup.exe: This is a setup program for installation of FVU.
3. TDS_FVU_STANDALONE.jar: This is the FVU program file.

These files are in an executable zip file. These files are required for installing the e-TDS/TCS FVU.

FVU for quarterly e-TDS/TCS statement pertaining to FY 2010-11

• e-TDS/TCS FVU.exe (Version 3.2) New features/Validation

FVU for quarterly e-TDS/TCS statement up to FY 2009-10

• e-TDS/TCS FVU.exe (Version 2.130) New features/Validation

Instructions for extracting the files are given in:

• e-TDS FVU Extract