The data structure (file format) in which the e-TDS / e-TCS return is to be prepared has been notified below:
Quarterly Return :
For regular statements pertaining to FY 2010-11 onwards:
- File Format for Form 24Q Q1 to Q3 Version 6.2
- File Format for Form 24Q (4th Quarter) Version 7.2
- File Format for Form 26Q Q1 TO Q4 Version 7.4
- File Format for Form 27EQ Q1 to Q4 Version 6.7
- File Format for Form 27Q Q1 to Q4 Version 7.2
For regular statements up to FY 2009-10:
- File Format for Form 24Q Q1 to Q3 Version 5.8
- File Format for Form 24Q (4th Quarter) Version 6.2
- File Format for Form 26Q Q1 TO Q4 Version 5.8
- File Format for Form 27EQ Q1 to Q4 Version 5.8
- File Format for Form 27Q Q1 to Q4 Version 5.8
For correction statements pertaining to FY 2010-11 onwards:
- File Format for Form 24Q correction Q1 to Q3 Version 7.2
- File Format for Form 24Q correction (4th Quarter) Version 7.3
- File Format for Form 26Q correction Q1 to Q4 Version 7.6
- File Format for Form 27EQ correction Q1 to Q4 Version 7.2
- File Format for Form 27Q correction Q1 to Q4 Version 7.4
For correction statements up to FY 2009-10:
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 Protean (formerly NSDL eGov) TDS Return Preparation Utility.
Feedback Form
Sample files prepared as per the file formats given below for reference.
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
Once the file has been prepared as per the file format, it should be verified using the File Validation Utility (FVU) provided by Protean e-Gov.
*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.
Quarterly Return :
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). With effect from February 1, 2014, it is mandatory to submit Form 27A generated by TDS/TCS FVU (File Validation Utility) duly signed, along with the TDS/TCS statement(s). Any other Form 27A submitted will be treated as invalid submission and the same will be rejected by TIN-FC branches. (Form 27A).