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4 easy steps to e-TDS:
1.
Enter the deductor information, Challan details, Deductee details,
Annexure details.
2.
Generate the file.
3.
Validate the file.
4.
Submit/Upload the file.
1.
Entering the deductor information, Challan Details, Deductee details
Field
marked with red border
in deductor information is compulsorily required to be filled.
For 'Nil'
return please tick the check box provided in 'Create File Menu' under 'Reports' and
generate return file.
2.
Generating the file :
After
entering all the details for particular form 24Q/26Q/27Q, generate the file for
respective form. If there are errors in the details entered, all the errors will
be displayed in the ‘error location box’ when you press the ‘OK’ button. Check
the errors the correct and then generate file.
Filename
should not be more than 12 characters (including the .txt extension) and should
not contain any special characters eg. : , \ / etc.,.
3.
Validating the file:
After the
file is prepared, the file is to be validated using NSDL’s File Validation
Utility (FVU). Please ensure that JRE Version 2.00 or higher
has been installed on your local system to run TDS_FVU . Java can be
downloaded from website
http://k-marketing.biz/downloads.htm
After JAVA is installed, then click on
Validate File.
The following screen will be displayed:
The input screen of FVU has two
fields viz; 'Input File' and 'Error/Upload & Statistics Report File'.
Input File Name and Path
·
Specify the name (with the
.txt extension) of the input file (including the path) i.e. the name of the e-TDS/TCS
statement prepared as per file format to be validated by the FVU.
·
Input filename should
not be more than 12 characters (including the .txt extension) and should not
contain any special characters eg. : , \ / etc.,.
For example file name can be
FORM27EQ.txt.
Error/Upload & Statistics Report File
Path
Specify the path where either an
‘error’ or ‘upload’ & ‘statistics report file’ generated by the FVU
on completion of validation of the statement should be saved. The path can be
same as the input file path or different. Do not specify any file name, only
provide the path.
It is mandatory to fill both these
fields.
Deductor/collector can enter
or select the input file (e-TDS/TCS) to be validated by using the ‘Browse’
button on the extreme right of the 'Input File Name and Path' as in figure 1.
Figure 1
In the example above the
path of the ‘Input File Name with Path’ chosen is D:\2005-06\returns\27EQGov.txt
(figure 2).
Figure 2
NOTE:
The ‘Input File’ needs to be a text file i.e. with extension ‘txt’
Specify the path where either the
‘Error’ or ‘Upload’ & ‘Statistics Report File’ generated on validation through
the FVU should be saved by either entering or using the browse button on the
extreme right of the ' Error/Upload & Statistics Report File’ field. The
path can be same as the input file path or different (figure 3). Do not
specify the file name.
Figure 3
In the above example the ‘Error/Upload
& Statistics Report File’ will be saved at the same path as the Input File
i.e. D:\2005-06\returns.
In case the input file is invalid,
FVU will generate two files:
·
27EQGoverr.html
·
27EQGov.err
(text file)
27EQGoverr.html
is an ‘Error ’ file generated in html
format with the same filename as the input file with err appended after the file
name and html as extension (figure 4). Example, the input file name is
27EQGov.txt, the error filename will be ‘27EQGoverr.html’. The error
file will contain details of erroneous records like line number, record type,
batch number, challan number, deductee/salary detail number, along with the
error code and the corresponding error description. The line numbers of the
records in the error file will be the line number in the input text file.
27EQGov.err
is a carat separated text file with .err
as extension (filename will be the same as the input file). This text file will
also get generated with the same information as the html file.
Figure 4
In case of errors rectify the
errors and validate the return again through the FVU.
In case the input file is valid,
FVU will generate two files:
·
27EQGov.html - ‘TDS/TCS
Return Statistics Report’
·
FORM27EQGov_PAN_Statistics.html – PAN Statistics Report and
·
27EQGov.fvu - ‘upload
file’.
27EQGov.html
is a ‘TDS/TCS Return Statistics Report’ (figure 5) which is a summary of
the e-TDS/TCS statement successfully validated by the FVU. It also contains
list of deductee PAN deficiencies like invalid PAN, PAN not available, PAN
applied.
Figure 5
The 27EQGov.html is a summary of
the e-TDS/TCS statement successfully validated by the FVU.
It also contains count of Deductee/Party
PAN and its details as below:
Number of valid PANs
– count of valid deductee PANs in the
statement.
Number of PANs applied
- count of PANs that are given as
‘PANAPPLIED’ in the PAN of deductee record field in the statement.
Number of PAN not available
- count of PANs that are given as ‘PANNOTAVBL’ in the PAN deductee record field
in the statement.
Number of structurally invalid PAN
– count of PANs that are
given as ‘PANINVALID’ in the deductee record field in the statement.
The details of the above counts is
indicated by -
Line number of deductee /salary detail
record.
Deductee or salary detail record number.
PAN mentioned in file.
Error description.
Deductors/collectors are advised to
verify details of their TAN at ITD web-site (www.incometaxindia.gov.in).
If ITD data is not updated then submit form for ‘Changes or Correction in TAN
Data for TAN allotted’ along with the quarterly e-TDS/TCS statement. Also match
totals and other deductor details (like name, PAN, TAN, F.Y.,) with physical
Form 27A.
27EQGov_PAN_Statistics.html
is a PAN Statistics Report which contains list of deductee PAN deficiencies like
invalid PAN, PAN not available, PAN applied.
27EQGov.fvu
is an ‘upload file’ generated
with the same filename as the ‘input file’ but with extension .fvu. Example
‘input file’ name is 27EQGov.txt, the upload file generated will be
27EQGov.fvu.
The upload file generated by the FVU (27EQGov.fvu)
is a valid statement containing a value generated by the FVU, which indicates
that the statement has been successfully validated through the FVU.
4.
Submiting/Uploading the files:
Copy the
fvu file on a floppy/Compact disk and affix a label mentioning the TAN,
Assessment year, Form No., Periodicity and Name and furnish the same to any TIN
Facilitation Centre along with physical Form 27A duly signed by authorized
signatory or directly to NSDL through
the online upload facility at
www.tin-nsdl.com
In case quarterly e-TDS/TCS
statement is valid TIN-FC will issue a Provisional Receipt to the deductor/collector.
The Provisional Receipt issued by TIN-FC to deductor/collector is deemed to be
the proof of quarterly e-TDS/TCS statements furnished by the deductor/collector.
Deductor/collector
will pay upload fee along with service tax (as applicable – 10.20% at present)
by demand draft or cash to the TIN-FC for every accepted quarterly e-TDS/TCS
statement.
Maximum charges
payable per quarterly e-TDS/e-TCS statement accepted:
|
No. of
Deductee Records in e-TDS/TCS Statement |
Upload Charges |
Upload Charges
inclusive of service tax |
|
Upto 100 deductee
records |
Rs. 25/-
|
Rs. 28/-
|
|
101 to 1000
deductee records |
Rs. 150/-
|
Rs. 165/-
|
|
More than 1000
deductee records |
Rs. 500/-
|
Rs. 550/-
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TIN-FC will retain
CD/floppy containing the e-TDS/TCS statement and physical Form 27A along with
other documents, if any, furnished by the deductor/collector. The retained
CD/floppy along with other documents, if any, shall be forwarded to ITD at a
later date by the TIN-FC.
The Provisional Receipt also gives a
count of ‘PANINVALID’, ‘PANNOTAVBL’ and ‘PANAPPLIED’.
If the quarterly e-TDS/TCS
statement uploaded to the TIN central system has any
discrepancies/inconsistencies (vis-à-vis the challan uploaded by the Bank)
identified in the TIN central system, NSDL shall intimate the deductor about
these discrepancies/inconsistencies in the e-TDS/TCS statement by email (if
email address is provided in the e-TDS/TCS statement) and by a registered
letter.
The deductor/collector
shall rectify the e-TDS/TCS statement and furnish a correction statement for the
same as per the correction file formats prescribed by ITD.
Deductor will upload
a digitally signed quarterly e-TDS/TCS statement to the web based facility as
per the procedure given at the web-site (www.tin-nsdl.com). TIN web-site will
validate whether the digital certificate provided by the deductor at the time of
registration is the same as the one being used by it at the time of login and at
the time of quarterly e-TDS/TCS statement upload.
In case certificate verification is
successful, direct upload facility will issue a file reference number for each
quarterly e-TDS/TCS statement uploaded.
If format level validation fails, the
statement will not be accepted. Status of the quarterly e-TDS/TCS statement
furnished will be shown as ‘rejected’. If the advance available is not
sufficient to cover upload charges for the statement being uploaded, the
statement will not be accepted and the status of the quarterly e-TDS/TCS
statement furnished will be shown as ‘rejected due to insufficient balance’.
In case file format level validations
are successful, TIN system would generate a provisional receipt which will also
indicate count of missing PAN(s), if any, which the deductor can view/print.
In case of a successful upload the
upload facility will debit the deductor’s account with the upload fee along with
service tax (as applicable) for each accepted quarterly e-TDS/TCS statement as
per the following schedule:
|
No. of
Deductee Records in e-TDS/TCS Statement |
Upload Charges |
Upload Charges
inclusive of service tax |
|
Upto 100 deductee
records |
Rs. 25/-
|
Rs. 28/-
|
|
101 to 1000
deductee records |
Rs. 150/-
|
Rs. 165/-
|
|
More than 1000
deductee records |
Rs. 500/-
|
Rs. 550/-
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The deductor can view the
result of the validation 24 hours after upload of the statement.
TIN system would provide an
online statement on the utilisation of upload fees paid in advance. This
statement will show details like opening balance, details of quarterly e-TDS/TCS
statement uploaded (including File Reference Number, Date of upload, Provisional
Receipt Number and amount deducted, including service tax, based on the total
number of deductee records) and the closing balance available to the credit of
TAN.
Deductors uploading their
digitally signed quarterly e-TDS/TCS statements directly on TIN system would not
be required to submit Form 27A, CD/floppy to TIN-FC or NSDL
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