A. Forms

Revised TDS / TCS Forms notified by ITD

(1) Annual e-TDS return as per Section 206 of Income-tax Act, 1961:

• Form 24
• Form 26
• Form 27
• Form 27A

(2) Annual e-TCS return as per Section 206C of Income-tax Act, 1961:

• Form 27E
• Form 27B

(3) Quarterly return as per Section 206A of Income-tax Act, 1961:

• Form 24Q
• Form 26Q
• Form 27Q
• Form 27EQ

B. The data structure

File formats in which e-TDS/e-TCS returns are to be prepared.

(1) Annual e-TDS return:

• File Format for Form 24
• File Format for Form 26
• File Format for Form 27

(2) Annual e-TCS return:

• File Format for Form 27E

(3) Quarterly return:

• File Format for Form 24Q
• File Format for Form 26Q
• File Format for Form 27Q
• File Format for Form 27EQ

Sample files prepared as per the file formats
(1) Annual e-TDS return:

• Sample file for Form 24
• Sample file for Form 26
• Sample file for Form 27

(2) Quarterly e-TDS return:

• Sample file for Form 24Q
• Sample file for Form 26Q
• Sample file for Form 27Q
• Sample file for Form 27EQ

C. NSDL e-TDS/e-TCS Return Preparation Utility (RPU-Light)

NSDL has developed an MS-Excel based utility called Return Preparation Utility (RPU-Light) to enable deductors prepare their e-TDS/e-TCS returns. Separate utilities are available for preparation of salary return (Form 24) and non-salary returns (Form 26, 27 and 27E). The utilities are:

• e-TDS RPU-Light (ver 4.70) for Form 24
• e-TDS RPU-Light (ver 4.70) for Form 26
• e-TDS RPU-Light (ver 4.70) for Form 27
• e-TCS RPU-Light (ver 4.70) for Form 27E

D. File Validation Utility (FVU)

Once the return has been prepared as per the file format, it can be verified using the File Validation Utility (FVU) provided by NSDL.

• File Validation Utility - Version 2.051 (FVU)

In case the return has any errors, the FVU will give a report of the errors. Rectify the errors and verify the return again through the FVU.

The upload file generated by the FVU on successful validation is to be furnished to a TIN-FC or directly uploaded through the NSDL web-site. Each e-TDS return saved in a CD/floppy to be submitted along with a signed copy of the control chart (Form 27A).

• Form 27A

Similarly, each e-TCS return saved in a CD/floppy to be submitted along with a signed copy of the control chart (Form 27B).

• Form 27B

E. Deductors' Manual

Detailed procedure for e-TDS returns is available in the Deductors' Manual.