C Text File Fields Output for Form 27EQ in India

This appendix contains the following topics:

C.1 TCS Statement - File Header Record

This section provides information about the file format for the TCS statement for Form 27EQ Quarterly Return of TCS Report (R75I629).

Record Name Three-digit Column Number (As printed in the Existing Form 27EQ) Line Number Source of Data
Line Number   1 Running sequence number for each line in the file.
Record Type   2 Hard-coded value of File Header (FH) record.
File Type   3 Hard-coded value of TC1.
Upload Type   4 Hard-coded value of R.
File Creation Date   5 The date of creation of the file in ddmmyyyy format.
File Sequence Number   6 The running sequence number for each line in the file.
Uploader Type   7 Hard-coded value of D.
TAN of Collector   8 The value from the Last TAN of Deductor/Collector processing option.
Total number of batches   9 The number of batches that the file contains.
Name of Return Preparation Utility   10 The name of the software that is used for preparing the quaterly eTDS/eTCS statement.
Record Hash   11 Not applicable.
FVU version   12 Not applicable.
File Hash   13 Not applicable.
SAM version   14 Not applicable.
SAM Hash   15 Not applicable.
SCM version   16 Not applicable.
SCM Hash   17 Not applicable.
Consolidated File Hash   18 Not applicable.

C.2 TCS Statement - Batch Header Record

This section provides information about the batch header record for the Form 27EQ Quarterly Return of TCS Report (R75I629).

Record Name Three-digit Column Number (As Printed in the Existing Form 27EQ) Line Number Source of Data
Line Number   1 Running sequence number for each line in the file.
Record Type   2 Hard-coded value of Batch Header (BH) record.
Batch Number   3 The value must start with 1.
Count of Challan/transfer voucher records   4 Count of total number of challans/transfer vouchers contained within the batch.

The value must be equal to the total number of 'Challans' included in this batch.
Form number   5 Hard-coded value of 27EQ.
Transaction type   6 Not applicable.
Batch Updation Indicator   7 Not applicable.
Original Token number (Token number of regular statement)   8 Not applicable.
Token number of previous regular statement (Form 27EQ)   9 If the value is Y in field 52, it is mandatory to specify a 15-digit token number of the immediate previous regular statement for Form 27EQ. Otherwise, no value is required.
Token Number of the statement submitted   10 Not applicable.
Token number date   11 Not applicable.
Last TAN of collector   12 Not applicable.
TAN of Collector   13 The 10-character value of the TAN of the collector.

All the characters should be in capital letters.
Receipt Number (eight digit) provided by TIN   14 Not applicable.
PAN of Deductor/employer   15 Mandatory to mention the PAN of the deductor.

If the deductor is not required to have a PAN number, then mention PANNOTREQD.
Assessment year   16 The value should be greater than or equal to 200809.

For example, the value is 200809 for assessment year 2008-2009.
Financial year   17 The value must be 1, calculated as: Assessment year - Financial year = 1

A financial year cannot be a future financial year. The value should be greater than or equal to 200708.
Period   18 The values are Q1, Q2, Q3, and Q4 of the financial year.
Name of Collector   19 The name of the collector who collects tax.
Collector - Branch/Division   20 The branch/division of the collector.
Collector's Address 1   21 The address of the collector.
Collector's Address 2   22 The length of the address should be less than or equal to 25 characters.
Collector's Address 3   23 The length of the address should be less than or equal to 25 characters.
Collector's Address 4   24 The length of the address should be less than or equal to 25 characters.
Collector's Address 5   25 The length of the address should be less than or equal to 25 characters.
Collector's Address - State   26 The numeric code of the state.

The value is retrieved from the UDC table 75I/SC.
Collector's Address - Pincode   27 The pincode of the collector's address.
Collector's Email-ID   28 The email-ID of the deductor/collector or the person responsible for deducting/collecting the tax is provided. An email-ID is valid if:

  • At least '@' and '.' is mentioned.

  • Both '@' and '.' are preceded and succeeded by at least one character.

  • At least one '.' comes after '@'.

  • All characters except '^' and space are used.
Collector's STD Code   29 The STD code of the collector mentioned in field 30.
Collector's Telephone number   30 The telephone number or mobile number of the collector along with the STD code mentioned in field 29.
Change of address of collector since last return   31 If the address of the employer/collector has changed after filing the last return, the value is Y. Otherwise, the value is N.
Deductor/ Collector type   32 The value is retrieved from the UDC table 75I/DE.
Name of person responsible for deduction   33 The name of the person responsible to collect tax.
Designation of person responsible for deduction   34 The designation of the person responsible for collection of tax.
Responsible person's address 1   35 The address of the responsible person for collection of tax.
Responsible person's address 2   36 The length of the address should be less than or equal to 25 characters.
Responsible person's address 3   37 The length of the address should be less than or equal to 25 characters.
Responsible person's address 4   38 The length of the address should be less than or equal to 25 characters.
Responsible person's address 5   39 The length of the address should be less than or equal to 25 characters.
Responsible person's state   40 The numeric code of the state.

The value is retrieved from the UDC table 75I/SC.
Responsible person's PIN   41 The pincode of the responsible person.
Responsible person's Email-ID - 1   42 The email-ID of the deductor/collector or the person responsible for deducting/collecting the tax. An email-ID is valid if:

  • At least '@' and '.' is mentioned.

  • Both '@' and '.' are preceded and succeeded by at least one character.

  • At least one '.' comes after '@'.

  • All characters except '^' and space are used.
Mobile number   43 The value is a 10-digit mobile number.

The value is mandatory for the Deductor category other than the Central Government and the State Government.

For the deductor category, the Central Government and the State Government must have either the mobile number or the telephone number and STD code of the deductor or the responsible person.
Responsible Person's STD CODE   44 The value is the STD code of the value specified in field 45.
Responsible person's telephone number   45 The value is the telephone number with the value mentioned in field 44.
Change of Address of Responsible person since last Return   46 If the address has changed after filing the last return, the value is Y. Otherwise, the value is N.
Batch Total of - Total of Deposit Amount as per Challan   47 The value is same as the sum of the values in the Total of Deposit Amount as per Challan field in the Challan Detail record (Challan Detail record in section Challan / Transfer Voucher Detail Record.)

For example, 3647.00/1000.00 is a valid value. 1234.60/8980 is an invalid value.
Unmatched challan count   48 Not applicable.
Count of Salary Details Records   49 Not applicable.
Batch Total of - Gross Total Income as per Salary Detail   50 Not applicable.
AO Approval   51 Hard-coded value of N.
Whether regular statement for Form 27EQ filed for earlier period   52 If the regular statement for form 27EQ has been filed for an earlier period, the value is Y. Otherwise, the value is N.
Last Deductor Type   53 Not applicable.
State Name   54 The numeric code of the state.

The value is retrieved from the UDC table 75I/SC.

This field is mandatory if the deductor type is:

  • State Government (S)

  • Statutory body - State Government (E)

  • Autonomous body - State Government (H)

  • Local Authority - State Government (N)

For other deductor categories, this value is not specified.
PAO Code   55 The value is mandatory for the Central Government (A).

The field is optional for the following deductor types:

  • State Government (S)

  • Statutory body - Central Government (D)

  • Statutory body - State Government (E)

  • Autonomous body - Central Government (G)

  • Autonomous body - State Government (H)

  • Local Authority - Central Government (L)

  • Local Authority - State Government (N)

For other deductor categories, this value is not specified.
DDO code   56 The value is mandatory for the Central Government (A).

The field is optional for the following deductor types:

  • State Government (S)

  • Statutory body - Central Government (D)

  • Statutory body - State Government (E)

  • Autonomous body - Central Government (G)

  • Autonomous body - State Government (H)

  • Local Authority - Central Government (L)

  • Local Authority - State Government (N)

For other deductor categories, this value is not specified.
Ministry Name   57 The numeric value is provided. The value is retrieved from the UDC table 75I/MN.

The field is mandatory for the following deductor types:

  • Central Government (A)

  • Statutory body - Central Government (D)

  • Autonomous body - Central Government (G)

This field is optional for the following deductor types:

  • State Government (E)

  • Autonomous body - State Government (H)

  • Local Authority - Central Government (L)

  • Local Authority -State Government (N)

For other deductor categories, this value is not specified.
Ministry Name Other   58 If the numeric code 99 (that is, Other) is provided in the Ministry Name field, then the value in the Ministry Name Other field is provided.
TAN Registration Number   59 The value is the registration TAN as generated at TIN.

The value is entered only for the statements pertaining to FY 2013-14 onwards.
PAO Registration No   60 The field is optional for the following deductor types:

  • Central Government (A)

  • State Government (S)

  • Statutory Body - Central Government (D)

  • Statutory Body - State Government (E)

  • Autonomous body - Central Government (G)

  • Autonomous body - State Government (H)

  • Local Authority - Central Government (L)

  • Local Authority - State Government (N)

For other deductor categories, this value is not specified.
DDO Registration No   61 The field is optional for the following deductor types:

  • Central Government (A)

  • State Government (S)

  • Statutory Body - Central Government (D)

  • Statutory Body - State Government (E)

  • Autonomous body - Central Government (G)

  • Autonomous body - State Government (H)

  • Local Authority - Central Government (L)

  • Local Authority - State Government (N)

For other deductor categories, this value is not specified.
Employer / Deductor's STD code (Alternate)   62 The value is the alternate STD code of the employer/deductor, if value is present in field 63.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Employer / Deductor 's Tel-Phone No. (Alternate)   63 The value is the alternate telephone number of the employer/deductor, if value is present in field 62.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Employer / Deductor Email ID (Alternate)   64 The alternate email-ID of the employer/deductor. An email-ID is valid if:

  • At least '@' and '.' is mentioned.

  • Both '@' and '.' are preceded and succeeded by at least one character.

  • At least one '.' comes after '@'.

  • All characters except '^' and space are used.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Responsible Person's STD Code (Alternate)   65 The value is the alternate STD code of the responsible person, if value is present in field 66.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Responsible Person's Tel-Phone No. (Alternate)   66 The value is the alternate telephone number of the responsible person, if value is present in field number 65.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Responsible Person's Email ID (Alternate)   67 The alternate email-ID of the responsible person. An email-ID is valid if:

  • At least '@' and '.' is mentioned.

  • Both '@' and '.' are preceded and succeeded by at least one character.

  • At least one '.'comes after '@'.

  • All characters except '^' and space are used.

The value is mentioned only for statements pertaining to FY 2013-14 onwards.
Account Office Identification Number (AIN) of PAO/ TO/ CDDO   68 The value is applicable only in case the deductor category is the Central Government or the State Government, and the mode of deposit of tax is through book entry. Specify the Account Office Identification Number of the following:

  • Pay and Account Office (PAO)

  • Treasure Office (TO)

  • Cheque Drawing and Disbursing Officer (CDDO)

The value is mandatory for statements pertaining to FY 2013-14 onwards. (Release 9.1 Update)
Record Hash   69 Not applicable.

C.3 TCS Statement - Challan / Transfer Voucher Detail Record

This section provides information about the Challan / Transfer Voucher Detail Record for the Form 27EQ Quarterly Return of TCS Report (R75I629).

Record Name Three-digit Column Number (As Printed in the Existing Form 27EQ) Line Number Source of Data
Line Number   1 Running sequence number for each line in the file.
Record Type   2 Hard-coded value of Challan Detail (CD) record.
Batch Number   3 The value is same as the Batch Number field in the Batch Header record.
Challan-Detail Record Number 651 4 Run the serial number for Challan Detail records in a batch.
Count of Party Records   5 The value is the total number of party detail records within the e-TDS statement.
NIL Challan Indicator   6 The value is N.

The value is Y if tax is not deposited in bank.
Challan Updation Indicator   7 Not applicable.
Filler 3   8 Not applicable.
Filler 4   9 Not applicable.
Filler 5   10 Not applicable.
Last Bank Challan No. (Used for verification)   11 Not applicable.
Bank Challan No 661 12 The value is the challan number issued by the bank.

This value is applicable to both Government and non Government, non-Nil statements.

The value is not required if the value in the NIL Challan Indicator field is Y. Also, no value is required when some value in the Transfer Voucher No field is provided.
Last Transfer Voucher No (Used for Verification)   13 Not applicable.
DDO serial number of Form No. 24G 661 14 The value is a five-digit DDO serial number provided by the Accounts Officer (AO).

The value is applicable only in case of a Government deductor/collector where TDS/TCS is deposited by Book entry.

You do not enter a value if the value in the NIL Challan Indicator field is Y.
Last Bank-Branch Code/ Form 24G Receipt Number (Used for Verification   15 Not applicable.
Bank-Branch Code/ Form 24G Receipt Number 660 16 The value is the seven-digit Basic Statistical Return (BSR) code provided by the AO.

The value is applicable only in case of a Government deductor/collector where TDS is deposited by Book entry.

You do not enter a value if the value in the NIL Challan Indicator field is Y.
Last Date of Bank Challan No / Transfer Voucher No (Used for Verification   17 Not applicable.
Date of Bank Challan / Transfer Voucher 662 18 The value is the date of payment of tax to the Government.

It can be any date on or after 1st April of the immediate previous financial year for which the return is prepared. The value should be equal to the last date of the respective quarter, if the value in NIL Challan Indicator field is Y.
Filler 6   19 Not applicable.
Filler 7   20 Not applicable.
Section/Collection Code   21 Hard-coded value from UDC table 75I/T1.

The value is applicable for the statements up to FY 2012-13. The value is not provided for the statements from FY 2013-14 onwards.
Oltas TDS / TCS -Income Tax 652 22 The income tax amount from the total tax deposited through challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.
Oltas TDS / TCS -Surcharge 653 23 The surcharge amount from the total tax deposited through challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.
Oltas TDS / TCS - Cess 654 24 The education cess amount from the total tax deposited through challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.
Oltas TDS / TCS - Interest Amount 655 25 The amount of interest from the total tax deposited through challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.
Oltas TDS / TCS - Others (amount) 657 26 The value is the other amount from the total tax deposited through challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.
Total of Deposit Amount as per Challan/Transfer Voucher Number ( 'Oltas TDS/ TCS -Income Tax ' + 'Oltas TDS / TCS -Surcharge ' + 'Oltas TDS/ TCS - Cess' + Oltas TDS/ TCS - Interest Amount + Fee + Oltas TDS/ TCS - Others (amount) 658 27 The value is the amount of Total tax deposited through Challan. No fractional portion is allowed in this field (this value must be an integer).

For example, the value 1000.50 is not valid; instead the value should be 1000.00.

The value in this field must be equal to the total of values in fields 22, 23, 24, 25, 26, and 39.
Last Total of Deposit Amount as per Challan (Used for Verification)   28 Not applicable.
Total Tax Deposit Amount as per party annexure (Total Sum of 677)   29 The value is the sum of the party deposit amount of the underlying party records.
TDS / TCS -Income Tax   30 The value is the sum of field 14 for the respective challan.
TDS / TCS -Surcharge   31 The value is the sum of field 15 for the respective challan.
TDS / TCS - Cess   32 The value is the sum of field 16 for the respective challan.
Sum of 'Total Income Tax Deducted at Source' (TDS / TCS - Income Tax + TDS / TCS - Surcharge + TDS / TCS - Cess)   33 The value is the sum of field 17 for the respective challan.
TDS / TCS - Interest Amount   34 The value is a statement interest amount as per the respective party Annexure.
TDS / TCS - Others (amount)   35 The value is a statement Other amount as per the respective party Annexure.
Cheque / DD No. (if any)   36 The value is applicable for the statements up to FY 2012-13. This value is not required for the statements from FY 2013-14 onwards.
By Book entry / Cash 659 37 Valid values are Y and N.

The field is mandatory if the Transfer Voucher Number is provided and the only allowed value is Y. If the Bank Challan Number is provided, then the value is N. For a Nil statement, no value is provided.
Remarks   38 The value is Internal Challan Reference Number or Other comments.
Fee 656 39 The value is the fee paid under section 234E for late filing of TDS statement. Mention the amount of Late filing Fee from the total tax deposited through Challan/ Transfer Voucher.

No fractional portion is allowed in this field (this value must be an integer)

For example, the value 1000.50 is not valid; instead the value should be 1000.00.

The value is mentioned only for statements pertaining to FY 2012-13 onwards. Otherwise, enter 0.00.
Minor Head of Challan 663 40 Hard-coded value from the UDC table 75I/MH. No value to be quoted for statements pertaining prior to FY 2013-14.

The value is mandatory for statements pertaining to FY 2013-14 onwards. If the deposit of tax is through challan. no value is quoted for nil challan/ transfer voucher.
Record Hash   40 Not applicable.

C.4 TCS Statement - Party Detail Record

This section provides information about the Party Detail Record for the Form 27EQ Quarterly Return of TCS Report (R75I629).

Record Name Three-digit Column Number (As Printed in the Existing Form 27EQ) Line Number Source of Data
Line Number   1 Running sequence number for each line in the file.
Record Type   2 Hard-coded value of Deductee Detail (DD) record.
Batch Number   3 The value is same as the Batch Number field in the Batch Header record.
Challan-Detail Record Number   4 Run the serial number for Challan Detail records in a batch.
Party Detail Record No 664 5 Run the serial number to indicate the detail record number.
Mode   6 Hard-coded value of O.
Employee serial no.   7 Not applicable.
Party code 666 8 The value is 01 for companies. If other than companies, the value is 02.
Last employee/Party PAN (Used for verification)   9 Not applicable.
Party PAN 667 10 The value is the PAN of the party.

There might be parties who do not have PAN issued, but have applied for a PAN and have given adequate declaration to the collector indicating the same. In such cases, deduction schedule in the statement does not reflect PAN and instead state PAN Ref. Number for the deductee. The collector has to mention PANAPPLIED in place of PAN. If the collector is not sure of the PAN format, mention as PANINVALID. However if the party has not given any declaration, collector has to mention PANNOTAVBL in place of PAN.
Last Employee/Party PAN Ref. No.   11 Not applicable.
Deductee Ref. No. 665 12 The value is quoted by the deductor.

The PAN reference number is a unique identifier to identify a deductee.
Name of party 668 13 The value is the name of the party.
TDS / TCS -Income Tax for the period 673 14 The value is a decimal with precision value 2.
TDS / TCS -Surcharge for the period 674 15 The value is a decimal with precision value 2.
TDS/TCS-Cess 675 16 The value is a decimal with precision value up to 2.
Total Income Tax Deducted at Source (TDS / TCS Income Tax+ TDS / TCS Surcharge + TDS/TCS -Cess) 676 17 The value is the sum of fields 14, 15, and 16.
Last Total Income Tax Deducted at Source (Income Tax +Surcharge+ Cess)   18 Not applicable.
Total Tax Deposited 677 19 The value is the total tax deposited for the collectee. For example, zero (0.00) for a nill statement.
Last Total Tax Deposited   20 Not applicable.
Total Value of Purchase 669 21 The value specifies the total amount of purchase.
Amount of Receipt / Debited (Rs) 670 22 The value is the amount received by the collector.

The value is always greater than 0.00.
Date on which Amount received / Debited 671 23 The value is the date on which the amount is received/debited to a party.

The amount paid date has to be within the financial year (First day and last day included); and Amount paid date <= Quarter End date of the statement.
Date on which tax collected 678 24 The value is the date on which the tax is collected.

The value is mandatory if the value at the Total Income Tax Deducted at Source field is greater than zero (0.00). Do not specify a value if the value in the Total Income Tax Deducted at Source is zero (0.00).
Date of Deposit   25 Not applicable.
Rate at which Tax Deducted / Collected 679 26 The value is the rate at which the tax is collected. The value is a decimal with precision value up to 4.

For example, if the value is 2 then specify the value as 2.0000.
Grossing up Indicator   27 Not applicable.
Book Entry / Cash Indicator 671 28 The value is either Y or N depending on whether the tax is paid by using the book entry or otherwise.

The value is Y for Book entry and N for otherwise.

This value is applicable for the statements up to FY 2012-13. This value is not specified for the statements from FY 2013-14.
Date of furnishing Tax Deduction Certificate   29 Not applicable.
Remarks 1 (Reason for non-collection / lower collection) 680 30 Use the value from the UDC table 75I/ND, if applicable. Otherwise, value is not required.
Remarks 2   31 Not applicable.
Remarks 3   32 Not applicable.
Section Code under which payment made 672 33 The value is specified using the UDC table 75I/T1.

This value is mandatory for statements pertaining to FY 2013-14 onwards.
Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. 681 34 The value is mandatory, if the value in field 30 is A.

The value is specified for statements pertaining to FY 2013-14 onwards.
Filler 1   35 Not applicable.
Filler 2   36 Not applicable.
Filler 3   37 Not applicable.
Filler 4   38 Not applicable.
Record Hash   39 Not applicable.