NSDL latest e-TDS TCS RPU Version 4.7 and FVU 8.2 applicable from 01.09.2023 – Download

NSDL latest e-TDS TCS Return Preparation Utility (RPU) Version 4.7 from FY 2007-08

NSDL has revised the e-TDS TCS RPU utility for preparing of TDS/TCS returns.

e-TDS/TCS RPU version 4.7 for Statement(s) from FY 2007-08 onwards has been released. Also e-TDS/TCS File validation utility (FVU) versions 2.178 for FY 2007-08 to FY 2009-10 and 8.2 for FY 2010-11 onwards has been released. 

NSDL latest e-TDS TCS RPU Version 4.7

e-TDS/TCS Return Preparation Utility Ver. 4.7 for Regular & Correction quarterly e-TDS/TCS statements from FY 2007-08  This version of RPU is applicable with effect from 1st September 2023 and onwards.

Download RPU version 4.7 >>

Download Protean e-Gov RPU_e-Tutorial (Version 1.7) >>

Key Features – Return Preparation Utility (RPU) version 4.7

A. For Form 24Q:
1. Changes in existing column name under Annexure II (column number (332B)) and Annexure
III (column number (395)):
Whether opting for taxation u/s 115BAC? OR Whether opting out from taxation u/s 115BAC (1A) [Yes/No]

2. Addition of new column (346A) under Annexure II:
Other special allowances under section 10(14)

3. Impact of Addition of new column (346A) (point 2) on existing column 347 under Annexure II:
Total amount of exemption claimed under section 10 (340+341+342+343+344+346A+346B)

4. Addition of new column (365A) under Annexure II:
Deduction in respect of contribution by the employee to Agnipath Scheme under section
80CCH (Gross Amount)

5. Addition of new column (365B) under Annexure II:
Deduction in respect of contribution by the employee to Agnipath Scheme under section 80CCH (Deductible Amount)

6. Addition of new column (366A) under Annexure II:
Deduction in respect of contribution by the Central Government to Agnipath Scheme under section 80CCH (Gross Amount)

7. Addition of new column (366B) under Annexure II:
Deduction in respect of contribution by the Central Government to Agnipath Scheme under section 80CCH (Deductible Amount)

8. Changes in existing column name under Annexure I (column number (322)):
Health and Education Cess

Note:
1) Applicability for quarterly e-TDS/TCS statement of points 1 to 7 pertains to FY 2023-24
onwards.
2) Applicability for quarterly e-TDS/TCS statement of point 8 pertains to all FY.

B. For Form 26Q:
1. Changes in existing column name under Annexure 1 (column number (419A):
Amount of cash withdrawal in excess of Rs. 1 crore as referred to in section 194N (in cases not covered by the first proviso or third proviso to section 194N)

2. Changes in existing column name under Annexure 1 (column number (419B):
Amount of cash withdrawal which is in excess of Rs. 20 lakh but does not exceed Rs. 1 crore for cases covered by sub- clause (a) of clause (ii) of first proviso to section 194N (except co-operative societies)

3. Changes in existing column name under Annexure 1 (column number (419C):
Amount of cash withdrawal in excess of Rs. 1 crore for cases covered by sub clause (b) of clause (ii) of first proviso to section 194N (except co-operative societies)

4. Addition of new column (419D) under Annexure I:
Amount of cash withdrawal in excess of Rs. 3 crore in case of co-operative societies as covered by third proviso to section 194N (in cases not covered by the first proviso to section 194N)

5. Addition of new column (419E) under Annexure I:
Amount of cash withdrawal which is in excess of Rs. 20 lakh but does not exceed Rs. 3 crore for cases covered by sub-clause (a) of clause (ii) of first proviso read with third proviso to section 194N (in case of co-operative societies)

6. Addition of new column (419F) under Annexure I:
Amount of cash withdrawal which is in excess of Rs. 3 crore for cases covered by sub-clause (b) of clause (ii) of first proviso read with third proviso to section 194N (in case of co-operative societies)

7. Addition of new section 194BA under section codes list available under Annexure I:
Winnings from online games

8. Addition of new section 194BA-P under section codes list available under Annexure I:
Net Winnings from online games where the net winnings are made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such net winnings are released

9. Changes in description of existing section code 194B :
Winnings from lottery or crossword puzzle, etc

10. Changes in description of existing section code 194B-P:
Winnings from lottery or crossword puzzle, etc where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released

11. Changes in existing column name under Annexure I (column number 20):
Health and Education Cess

12. Changes in description of existing section code 194N:
Payment of certain amounts in cash other than cases covered by first proviso or third proviso

13. Changes in description of existing section code 194N-F:
Payment of certain amounts in cash to non-filers except in case of co-operative societies

14. Addition of new section 194N-C under section codes list available under Annexure I:
Payment of certain amounts in cash to co-operative societies not covered by first proviso

15. Addition of new section 194N-FT under section codes list available under Annexure I:
Payment of certain amount in cash to non-filers being co-operative societies

Note:
1) Applicability for quarterly e-TDS/TCS statement of points 1, 2, 3 and 7 pertains to FY
2023-24 & Q2 onwards.
2) Applicability for quarterly e-TDS/TCS statement of points 4, 5, 6, 8, 14 and 15 pertains
FY 2023-24 & Q1 onwards.
3) Applicability for quarterly e-TDS/TCS statement of point 11 pertains to all FYs.

C For Form 27Q:
1. Changes in existing column name under Annexure 1 (column number (720A):
Amount of cash withdrawal in excess of Rs. 1 crore as referred to in section 194N (in cases not covered by the first proviso or third proviso to section 194N)

2. Changes in existing column name under Annexure 1 (column number (720B):
Amount of cash withdrawal which is in excess of Rs. 20 lakh but does not exceed Rs. 1 crore for cases covered by sub- clause (a) of clause (ii) of first proviso to section 194N (except co-operative societies)

3. Changes in existing column name under Annexure 1 (column number (720C):
Amount of cash withdrawal in excess of Rs. 1 crore for cases covered by sub clause (b) of clause (ii) of first proviso to section 194N (except co-operative societies)

4. Addition of new column (720D) under Annexure I:
Amount of cash withdrawal in excess of Rs. 3 crore in case of co-operative societies as covered by third proviso to section 194N (in cases not covered by the first proviso to section 194N)

5. Addition of new column (720E) under Annexure I:
Amount of cash withdrawal which is in excess of Rs. 20 lakh but does not exceed Rs. 3 crore for cases covered by sub-clause (a) of clause (ii) of first proviso read with third proviso to section 194N (in case of co-operative societies)

6. Addition of new column (720F) under Annexure I:
Amount of cash withdrawal which is in excess of Rs. 3 crore for cases covered by sub-clause (b) of clause (ii) of first proviso read with third proviso to section 194N (in case of co-operative societies)

7. Addition of new column (719B) under Annexure I:
Whether deductee opting out of taxation regime u/s 115BAC (1A)? (Y/N)

8. Changes in list of deductee codes present under Annexure I:

See Details Click Here >>

9. Addition of new section 194B under section codes list available under Annexure I:

10. Addition of new section 194B-P under section codes list available under Annexure I:

11. Addition of new section 194BA under section codes list available under Annexure I:

12. Addition of new section 194BA-P under section abcaus.in codes list available under Annexure I:

13. Addition of new section 194BB under section codes list available under Annexure I:

14. Existing section code 194LC has been now sub-categorized into 3 new section codes namely ‘194LC (2)(i) and (ia)’, ‘194LC (2)(ib)’ & ‘194LC (2)(ic)’:

15. Changes in description of existing section code 194N:

16. Changes in description of existing section code 194N-F:

17. Addition of new section 194N-C under section codes list available under Annexure I:

18. Addition of new section 194N-FT under section codes list available under Annexure I

Reference Point No	Section	Nature of Payment
	See Details Click Here >>

19. Changes in existing column name under Annexure I (column number 724):
Health and Education Cess

Note:
(1) Applicability for quarterly e-TDS/TCS statement of points 1, 2, 3 and 9 pertains to FY 2023-24 & Q2 onwards.

(2) Applicability for quarterly e-TDS/TCS statement of points 4, 5, 6, 7, 8, 10, 11, 12, 13, 18 and 19  pertains to FY 2023-24 & Q1 onwards.

(3) Applicability for quarterly e-TDS/TCS statement of point 14 pertains to FY 2023-24 & Q1 and Q2 onward.

(4) Applicability for quarterly e-TDS/TCS statement of point 17 pertains to all FYs.

D. For Form 27EQ:

1. Changes in existing column name under Annexure 1 (column number (665):
Collectee reference number provided by the collector, if available

2. Changes in existing column name and column number under Annexure 1 (column number (666):
Collectee Code

3. Changes in list of Collectee (Party) codes present under Annexure I:

List of Collectee Codes:

Sr. No.	Party Code	Description
	See Details Click Here >>

4. Changes in existing column name and column number under Annexure 1:
Whether resident or non-resident (Y/N)

5. Changes in existing column name and column number under Annexure 1:
PAN of the Collectee

6. Addition of new column (667B) under Annexure I:
Whether collectee opting out of taxation regime u/s 115BAC (1A)?

7. Changes in existing column name under Annexure 1 (column number (668):
Name of Collectee

8. Changes in existing column name under Annexure I (column number 675):
Health and Education Cess

9. Changes in description of existing collection code 206C-O:

10. Changes in description of existing collection code 206C-P:

11. Changes in description of existing collection code 206C-Q

12. Addition of new collection code 206C-T under collection codes list available under Annexure I:
Collection Codes List:

See Details Click Here >>

Note:
1) Applicability for quarterly e-TDS/TCS statement of point 12 pertains to FY 2023-24 & Q2 onwards.
2) Applicability for quarterly e-TDS/TCS statement of points 3 and 6 pertains to FY 2023-24 & Q1 onwards.
3) Applicability for quarterly e-TDS/TCS statement of points 1, 2, 4, 5, 7 and 8 pertains to all FYs.

File Validation Utility (FVU) version 8.2

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

e-TDS/TCS FVU.exe (Version 2.178) >>

New Features and Validations >>

Note: Please download and replace the existing folders with the latest version of FVU and RPU folders available at TIN website. Replacing only the FVU Jar file in the old folder may lead to the rejection of statement at the time of submission of the file

• Temporary Pause in e-Invoice Auto Population into GSTR-1 – GSTN Advisory
• In revision proceedings CIT cannot go beyond reasons given in SCN u/s 263 – SC dismisses SLP
• No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS
• Benefit of concessional rate of tax u/s 115BAA – Assessee has to file Form No. 10IC once only
• Extension of the validity of FCRA registration certificates till 31.03.2024

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