e-TDS TCS RPU Latest Version 1.6 effective from 28.06.2016. Download NSDL latest RPU

eTDS TCS RPU Latest Version 1.6 effective 28062016

After New FVU version 2.147 and version 5.1, NSDL has also issued latest Return Preparation Utility (RPU) Version 1.6 for Regular & Correction quarterly e-TDS/TCS statements from FY 2007-08

Key Features – Return Preparation Utility (RPU) version 1.6

• New Section code 194LBC (Income in respect of investment in securitization trust) has been added under list of sections available under Form 26Q and 27Q.
• New nature of collection codes 206CL (Sale of Motor vehicle), 206CM (Sale in cash of any goods (other than bullion/jewelry)) and 206CN (Providing of any services (other than Ch-XVII-B)) has been added under list of collection codes available under Form 27EQ.
• Incorporation of latest File Validation Utility (FVU) version 5.1 (applicable for TDS/TCS statements pertaining to FY 2010-11 onwards) and FVU version 2.147 (applicable for TDS/TCS statements from FY 2007-08 up to FY 2009-10).

• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
• TDS can’t be denied for non deposit of tax deducted by the deductor – High Court