Income Tax

e-TDS/TCS RPU version 1.9 from FY 2007-08 onwards. FVU version 2.150 and FVU version 5.4 from FY 2010-11 download

e-TDS/TCS RPU version 1.9 from FY 2007-08 onwards. File Validation Utility FVU version 2.150 and FVU version 5.4 from FY 2010-11 download

e-TDS/TCS RPU version 1.9 for Statement(s) from FY 2007-08 onwards is released

From Financial Year 2005-06 onwards, TDS/TCS statements have to be filed on quarterly basis; however, as advised by Income Tax Department, acceptance of TDS/TCS statements prior to the FY 2007-08 has been discontinued at TIN. The following utility can be used to prepare quarterly regular as well as correction statements:

Key Features – Return Preparation Utility (RPU) version 1.9

  • “PAN of Landlord” field has been revised for form 24Q-Q4 under Annexure II (i.e. Salary details) from F.Y. 2016-17 onwards.
    Existing Validation of structurally valid PAN for field no. 34, 36, 38 and 40 has been relaxed. These fields may contain any value from the below mentioned when the landlord does not have PAN.

1. Payment made to Government organization (Central/State only): This is applicable when landlords are Government organizations (i.e. Central or State).
2. Payment made to Non-resident: This is applicable when the landlords are Non-Residents.
3. Payment made to Other than Government organization and Non-resident: This is applicable when the landlords are other than Government organization and Non-Residents.

  • Non-update of Deductee/Collectee records from Annexure I and Annexure ll in TDS/TCS correction statements when Form 26A/27BA has been generated.

    • Deductee/Collectee against which Form 26A/27BA has been generated at Income Tax Department where update will not be allowed on certain fields in Annexure I of Form 24Q, 26Q and 27EQ while submitting correction statement. The certain fields are as below:-
      (1) PAN of Deductee/Collectee
      (2) Amount of Payment/Credit
      (3) Total tax Deducted (Tax + Surcharge + Education cess)
      (4) Section code
    • Deductee against which Form 26A/27BA has been generated at Income Tax Department where no update or deletion of record will be allowed in Annexure ll of Form 24Q while submitting correction statement.
    • Such Deuctee/Collectee records will be present in the TDS/TCS consolidated file with a flag value ‘F’ against the field ‘Mode’ as per specified file format.
    • This is applicable from Financial Year 2007-08 onwards.
    • e-TDS/TCS correction statements received with the changes not desired as per above, will be rejected at TDS CPC of Income Tax Department.
  • Incorporation of latest File Validation Utility (FVU) version 5.4 (applicable for TDS/TCS statements pertaining to FY 2010-11 onwards) and FVU version 2.150 (applicable for TDS/TCS statements from FY 2007-08 up to FY 2009-10).

File Validation Utility (FVU) version 2.150 (to validate statement(s) pertaining to FY 2007-08 to 2009-10) and FVU version 5.4 (to validate statement(s) pertaining to FY 2010-11 onwards) are available for download at TIN website.

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

  • TDS FVU Readme.rtf: This file contains instructions for setup of the e-TDS FVU.
  • e-TDS FVU Setup.exe: This is a setup program for installation of FVU.
  • 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 onwards

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

Instructions for extracting the files are given in:

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