New versions of File Validation Utility (FVU), are being released for acceptance of TDS/TCS (Electronic & Paper) Statements as under:
1. FVU version 4.4 – For e-TDS/TCS statements pertaining to FY 2010-11 onwards
2. FVU version 2.140 – For e-TDS/TCS statements pertaining to FY 2007-08 onwards up to FY 2009-10
3. FVU version 2.1272 – For paper TDS/TCS statements pertaining to FY 2007-08 onwards
The features of FVU version 4.4, 2.140 and 2.1272 are as under:
1. Lower/ Non-deduction Certificate number issued by Assessing Officer (in deductee details): Length of field “Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction” under deductee details (i.e. in Annexure 1) has been restricted to 10 digits. Certificate number to be quoted only in case of lower deduction/no deduction. This validation is applicable to regular and following type of correction Statements pertaining to FY 2013-14 and onwards.
a. C3 – Add/Update of deductee details.
b. C9 – Addition of challan and its underlying deductees.
2. Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to the deductee in case of Form no. 24Q should be less than or equal to 999999999.00. This validation is applicable to regular and following type of correction Statements pertaining to all FYs.
a. C3 – Add/Update of deductee details.
b. C9 – Addition of challan and its underlying deductees.
3. Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable Income” to the deductee in case of Form no. 24Q, Q4 should be less than or equal to 999999999.00. This validation is applicable to regular and correction (C4 – Addition of salary details) statements pertaining to all FYs.
4. Deductee reference number and Employee serial number (in deductee details): It is mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is structurally invalid (Example: PANAPPLIED, PANNOTAVBL and INVALIDPAN). This validation is applicable to regular and following type of correction statements pertaining to all FYs.
a. C3 – Add/Update of deductee details.
b. C9 – Addition of challan and its underlying deductees.
5. Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted in field “Total Tax deducted amount” should be less than or equal to value quoted in field “Amount paid/ credited” under deductee details. This validation is applicable to regular and following type of correction statements pertaining to all FYs.
a. C3 – Add/Update of deductee details.
b. C9 – Addition of challan and its underlying deductees.
6. Accounts Office Identification Number (AIN): It is mandatory to quote the AIN in case of Form no. 24Q and 26Q for deductor category “Central Government” & “State Government”. This validation is applicable to regular and following type of correction statements pertaining to FY 2013-14 onwards.
a. C1 – Update of deductor details.
b. C2 & C3 – if deductor details are updated.
7. Collection code “J” (Sale of certain Minerals) and “K” (Cash case of Bullion and Jewellary): Collection code “J” and “K” is applicable only for TCS (Form no. 27EQ) regular and C9 correction statements pertaining to Q2 of FY 2012-13 onwards.
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8. Remarks for higher deduction (in deductee details): Remarks for higher deduction in deductee details i.e., flag “C” to be mentioned only if the deductee PAN is structurally invalid. This validation is applicable to regular statement and following type of correction statements pertaining to FY 2010-11 onwards:
a. C3 – Addition of deductee records.
b. C9 – Addition of challan and its underlying deductees.
9. Country name (in deductee details): In case of Form no. 27Q, the country name “MEXICO” has been updated to “UNITED MEXICAN STATES”. This change is applicable to regular and following type of correction statements pertaining to FY 2013-14 onwards.
a. C3 – Add/Update deductee details.
b. C9 – Addition of challan and its underlying deductees.
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