::IMPORTANT:: Change in File Validation Utility New Version 4.0 (FY 2010-11 Onwards) and 2.136 (up to FY 2009-2010) for filing TDS Statements This is to inform you that there are some changes in validation and file formats of quarterly TDS/TCS statement. The key changes are as below: 1. Additional Information Required - Quoting of Last regular Provisional Receipt Number (PRN): User will be required to mention whether the TDS/TCS statement for said Form no. has been filed for earlier period. If “Yes”, then the user will be required to quote the PRN of the last regular statement in the field “Token no. of previous regular statement” The provisional receipt number of the same form no. need to be quoted. If “No” then no value to be quoted in the “Token no. of previous regular statement”. 2. Restriction - Nil challan/ Transfer voucher: Nil challan/ transfer voucher need to mandatorily have deductee/ collectee records with value in A/B/ S/ T/ Y/ Z as may be applicable. 3. Incorporation of section code 194LD: Section code 194LD has been introduced and the same is applicable for Form no. 27Q and for TDS statements pertaining to 2013-14 onwards. 4. Change in the validation for section code 194LC: Section code 194LC has been made applicable only for deductor category “Company” and “Branch of Company”. This validation will apply for correction type C2, C3 and C9 type of correction statement. 5. Relaxation - Date of deposit challan: Validation of date of deposit has been relaxed wherein date prior to immediate previous FY can be quoted. Example if the TDS / TCS statement is being filed for FY 2012-13, then the date of deposit of challan can be greater than or equal to 01/04/2011. This is applicable only if the deposit of TDS/TCS has been made by challan. This validation has been relaxed to incorporate the exceptional instances wherein excess deposit of TDS/TCS has been made in the immediate previous FY. These new file validation utility will be effective from 1st Day of October, 2013.
Posted on: Mon, 30 Sep 2013 07:17:43 +0000
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