The data structure (file format) in which the e-TDS / e-TCS return is to be prepared has been notified below:
(a) Annual e-TDS Return :
(b) Annual e-TCS Return :
(c) Quarterly Return :
For Regular Statements pertaining to FY 2010-11 onwards:
- File Format for Form 24Q (1st, 2nd & 3rd Quarters) Version 4.3
- File Format for Form 24Q (4th Quarter) Version 4.4
- File Format for Form 26Q Q1 to Q4 Version 4.4
- File Format for Form 27Q Q1 to Q4 Version 4.4
- File Format for Form 27EQ Q1 to Q4 Version 4.4
For Regular Statements up to FY 2009-10
- File Format for Form 24Q (1st, 2nd & 3rd Quarters) version 4.1
- File Format for Form 24Q (4th Quarter) version 4.1
- File Format for Form 26Q version 4.1
- File Format for Form 27Q version 4.1
- File Format for Form 27EQ version 4.1
For Correction statements pertaining to FY 2010-11 onwards:
- File Format 24Q Correction Q1 to Q3 Version 4.4
- File Format 24Q Correction Q4 Version 4.5
- File Format 26Q Correction Q1 to Q4 Version 4.5
- File Format 27Q Correction Q1 to Q4 Version 4.5
- File Format for Form 27EQ Q1 to Q4 Version 4.5
For correction statements up to FY 2009-10:
- File Format 24Q Correction Q1 Q3 Version4.1
- File Format 24Q Correction Q4 Version4.1
- File Format 26Q Correction Q1 Q4 Version4.1
- File Format 27Q Correction Q1 to Q4 Version 4.1
- File Format 27EQ Correction Q1 to Q4 Version 4.1
e-TDS/e-TCS return in accordance with the file
formats is to be prepared in clean text ASCII format with 'txt' as
filename extension. e-TDS/e-TCS return can be prepared using in-house
software, any other third party software or the NSDL e-TDS Return Preparation Utility (e-TDS RPU-Light).
Sample files prepared as per the file formats given below for reference.
Annual Return :
- Sample file of e-TDS return - Form 24
- Sample file of e-TDS return - Form 26
- Sample file of e-TDS return - Form 27
Quarterly Return :
For statement pertaining to FY 2010-11 onwards:
- Sample file for Form 24Q (1st, 2nd & 3rd Quarter)
- Sample file for Form 24Q (4th Quarter)
- Sample file for Form 26Q
- Sample file for Form 27Q
- Sample file for Form 27EQ
For statement upto FY 2009-10
- Sample file for Form 24Q (1st, 2nd & 3rd Quarter)
- Sample file for Form 24Q (4th Quarter)
- Sample file for Form 26Q
- Sample file for Form 27Q
- Sample file for Form 27EQ
Once the file has been prepared as per the file format, it should be verified using the File Validation Utility (FVU) provided by NSDL.
* FVU for Annual Returns: e-TDS / e-TCS returns prepared for FY 2004-05 (Forms 24, 26, 27 and 27E) can be validated using this utility.
* FVU for Quarterly Returns: e-TDS / e-TCS returns prepared upto FY 2009-10 (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be validated using this utility.
* FVU for Quarterly Returns:
e-TDS / e-TCS returns prepared for FY 2010-11 and onwards (i.e. Forms
24Q, 26Q, 27Q and 27EQ) can be validated using this utility.
In case file has any errors the FVU will give a report of the errors.
Rectify the errors and verify the file 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.
Annual Returns:
Each e-TDS return saved in a CD/Pen Drive to be submitted along with a signed copy of the control chart (Form 27A).
Each e-TCS return saved in a CD/Pen Drive to be submitted along with a signed copy of the control chart (Form 27B).
Quarterly Returns:
Each e-TDS/TCS return saved in a CD/Pen Drive to be submitted along with a signed copy of the control chart (Form 27A).
