This appendix contains the following topics:
Section B.1, "TDS Statement for Non Salary category - File Header Record"
Section B.2, "TDS Statement for Non Salary category - Batch Header Record"
Section B.3, "TDS Statement for Non Salary category - Challan / Transfer Voucher Detail Record"
Section B.4, "TDS Statement for Non Salary category - Deductee Detail Record"
This section provides information about the file format for non-salary TDS file for the Form 27Q Quarterly Deduction of Tax Report (R75I128).
| Record Name | Three-digit Column Number (As Printed in the Existing Form 27Q) | 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 NS1. | |
| 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 Deductor | 8 | The value from the Last TAN of Deductor processing option. | |
| Total number of batches | 9 | The number of batches that the file contains. | |
| Name of Return Preparation Utility | 10 | The value is the name of the software that is used for preparing the Quarterly e-TDS/TCS 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. |
This section provides information about the batch header record for the Form 27Q Quarterly Deduction of Tax Report (R75I128).
| Record Name | Three-digit Column Number (As Printed in the Existing Form 27Q) | 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. | |
| Form number | 5 | Hard-coded value of 27Q. | |
| 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 27Q) | 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 27Q. Otherwise, no value is required. | |
| Token Number of the statement submitted | 10 | Not applicable. | |
| Token number date | 11 | Not applicable. | |
| Last TAN of deductor/employer / collector | 12 | Not applicable. | |
| TAN of Deductor | 13 | The 10-character value of TAN of deductor.
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
The 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 Deductor | 19 | The name of the deductor who deducts tax. | |
| Deductor's Branch/Division | 20 | The branch/division of the deductor. | |
| Deductor's Address 1 | 21 | The address of the deductor. | |
| Deductor's Address 2 | 22 | The length of the address should be less than or equal to 25 characters. | |
| Deductor's Address 3 | 23 | The length of the address should be less than or equal to 25 characters. | |
| Deductor's Address 4 | 24 | The length of the address should be less than or equal to 25 characters. | |
| Deductor's Address 5 | 25 | The length of the address should be less than or equal to 25 characters. | |
| Deductor's Address - State | 26 | The numeric code of the state.
The value is retrieved from the UDC table 75I/SC. |
|
| Deductor's Address - Pincode | 27 | The pincode for the deductor's address. | |
| Deductor's Email-ID | 28 | The email-ID of the deductor/collector or the person responsible for deducting/collecting tax. An email-ID is valid if:
|
|
| Deductor's STD Code | 29 | The STD code for the deductor's phone number mentioned in field 30. | |
| Deductor's Telephone number | 30 | The telephone number or mobile number of the deductor along with the STD code mentioned in field 29. | |
| Change of address of deductor since last return | 31 | The value is Y if the address of the employer has changed after filing the last return. Otherwise, the value is N. | |
| Deductor 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 for deduction. | |
| Designation of person responsible for deduction | 34 | The designation of the person responsible for deduction. | |
| Responsible person's address 1 | 35 | The address of the responsible person. | |
| 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 for the responsible person's address. | |
| Responsible person's Email-ID - 1 | 42 | The email-ID of the deductor/collector or the person responsible for deducting/collecting tax. An email-ID is valid if:
|
|
| Mobile number | 43 | The value is a 10-digit mobile number.
The value is mandatory for all deductor categories other than Central Government and State Government. For the deductor category, the Central Government and State Government should have either a mobile number or a telephone number (with the STD code), of the deductor or the responsible person. |
|
| Responsible Person's STD CODE | 44 | The STD code of the value specified in field 45. | |
| Responsible person's telephone number | 45 | 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 27Q filed for earlier period | 52 | If the regular statement for form 27Q 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:
For other deductor type categories, this value is not specified. |
|
| PAO Code | 55 | The value is mandatory for Central Government (A).
This field is optional for the following deductor types:
For other deductor categories, this value is not specified. |
|
| DDO code | 56 | The value is mandatory for Central Government (A).
This field is optional for the following deductor types:
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:
This field is optional for the following deductor types:
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:
For other deductor categories, this value is not specified. |
|
| DDO Registration No | 61 | The field is optional for the following deductor types:
For other deductor categories, this value is not specified. |
|
| Employer / Deductor's STD code (Alternate) | 62 | The alternate STD code of the employer/deductor, if that 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 alternate telephone number of the employer/deductor, if that 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:
The value is mentioned only for statements pertaining to FY 2013-14 onwards. |
|
| Responsible Person's STD Code (Alternate) | 65 | The alternate STD code of the responsible person, if that 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 alternate telephone number of the responsible person, if that value is present in field 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:
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 if 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:
The value is mandatory for statements pertaining to FY 2013-14 onwards. (Release 9.1 Update) |
|
| Record Hash | 69 | Not applicable. |
This section provides information about the Challan / Transfer Voucher Detail Record for the Form 27Q Quarterly Deduction of Tax Report (R75I128).
| Record Name | Three-digit Column Number (As Printed in the Existing Form 27Q) | 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 | 701 | 4 | Run the serial number for Challan Detail records in a batch. |
| Count of Deductee/Party Records | 5 | The value is the total count of deductee 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 | The value is specified only in case of Correction file. | |
| 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 | 711 | 12 | The challan number issued by the bank.
This value is applicable to both the Government and non Government, non-Nil statements. This value is not required if the value in the NIL Challan Indicator field is Y. Also, no value is required when a 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 | 711 | 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 | 710 | 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 | 712 | 18 | The value is the date of payment of tax to the Government.
This value 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 the NIL Challan Indicator field is Y. |
| Filler 6 | 19 | Not applicable. | |
| Filler 7 | 20 | Not applicable. | |
| Section | 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 | 702 | 22 | The income tax amount from the total tax deposited through challan. No fractional portion is allowed in this field (the 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 | 703 | 23 | The surcharge amount from the total tax deposited through challan. No fractional portion is allowed in this field (the 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 | 704 | 24 | The education cess amount from the total tax deposited through challan. No fractional portion is allowed in this field (the 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 | 705 | 25 | The amount of interest from the total tax deposited through challan. No fractional portion is allowed in this field (the 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) | 707 | 26 | The other amount from the total tax deposited through challan. No fractional portion is allowed in this field (the 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) | 708 | 27 | The amount of Total tax deposited through Challan. No fractional portion is allowed in this field (the 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, 39, and 26. |
| Last Total of Deposit Amount as per Challan ( Used for Verification) | 28 | Not applicable. | |
| Total Tax Deposit Amount as per deductee annexure (Total Sum of 726) | 29 | The value is the sum of the deductee deposit amount of the underlying deductee 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 deductee Annexure. | |
| TDS / TCS - Others (amount) | 35 | The value is a statement Other amount as per the respective deductee Annexure. | |
| Cheque / DD No. (if any) | 36 | The value is applicable for the statements up to FY 2012-13. Value is not required for the statements from FY 2013-14 onwards. | |
| By Book entry / Cash | 709 | 37 | Valid values are Y and N.
The field is mandatory if Transfer Voucher Number is provided and the only allowed value is Y. If 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 | 706 | 39 | The value is the fee paid under section 234E for late filing of TDS statement. Mention the amount of fee for late filing from the total tax deposited through Challan/ Transfer Voucher.
No fractional portion is allowed in this field (the 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. If no fee is applicable, enter 0.00. |
| Minor Head of Challan | 713 | 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. |
This section provides information about the Deductee Detail Record for the Form 27Q Quarterly Deduction of Tax Report (R75I128).
| Record Name | Three-digit Column Number (As Printed in the Existing Form 27Q) | 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. | |
| Deductee/Party Detail Record No | 714 | 5 | Run the serial number to indicate the detail record number. |
| Mode | 6 | Hard-coded value of O. | |
| Employee serial no. | 7 | Not applicable. | |
| Deductee code | 716 | 8 | The value is 01 for companies. If other than companies, the value is 02. |
| Last Deductee PAN (Used for verification) | 9 | Not applicable. | |
| PAN of the deductee | 717 | 10 | The PAN of the deductee.
There might be deductees who do not have PAN issued, but have applied for a PAN and have given adequate declaration to the deductor indicating the same. In such cases, deduction schedule in the statement does not reflect PAN and instead state PAN reference number for the deductee. The deductor has to mention PANAPPLIED in place of PAN. If the deductee is not sure of the PAN format, mention as PANINVALID. However if the deductee has not given any declaration, deductor has to mention PANNOTAVBL in place of PAN. |
| Last Deductee PAN Ref. No | 11 | Not applicable. | |
| Deductee Ref. No. | 715 | 12 | The value is quoted by the deductor.
The PAN reference number is a unique identifier to identify a deductee. |
| Name of deductee | 718 | 13 | The name of the deductee. |
| TDS - Income Tax for the period | 722 | 14 | A decimal with precision value 2. |
| TDS - Surcharge for the period | 723 | 15 | A decimal with precision value 2. |
| TDS - Cess | 724 | 16 | A decimal with precision value up to 2. |
| Total Income Tax Deducted at Source (TDS / TCS Income Tax+ TDS / TCS Surcharge + TDS/TCS Cess) | 725 | 17 | The sum of fields 14, 15, and 16. |
| Last Total Income Tax Deducted at Source (Income Tax+ Surcharge + Cess) (Used for Verification) | 18 | Not applicable. | |
| Total Tax Deposited | 726 | 19 | The total tax deducted for the deductee. For example, zero (0.00) for a nill statement. |
| Last Total Tax Deposited | 20 | Not applicable. | |
| Total Value of Purchase | 21 | Not applicable. | |
| Amount of Payment / Credit (Rs) | 721 | 22 | The amount paid to the deductee.
The value is always greater than 0.00. |
| Date on which Amount paid / Credited/Debited | 720 | 23 | The date on which the amount is paid to/credited to/debited from the deductee. |
| Date on which tax Deducted / Collected | 727 | 24 | The date on which the tax was deducted.
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 field is zero (0.00). |
| Date of Deposit | 25 | Not applicable. | |
| Rate at which Tax Deducted / Collected | 728 | 26 | The rate at which the tax is deducted. The value is a decimal with a precision value up to 4.
For example, if the value is 2 then specify the value as 2.0000. If the value in the Total Income Tax Deducted at Source field is 0.00 then the rate at which the tax is deducted must be 0.0000. |
| Grossing up Indicator | 27 | The values are Y, N, or Null.
The value is applicable for the statements up to FY 2012-13. Do not specify a value for the statements from FY 2013-14 onwards. |
|
| Book Entry / Cash Indicator | 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-deduction / lower deduction/ higher deduction/threshold) | 729 | 30 | Use the value from the UDC table 75I/ND, if applicable. Otherwise, no value is required. |
| Remarks 2 (For future use) | 31 | Not applicable. | |
| Remarks 3 (For future use) | 32 | Not applicable. | |
| Section Code under which payment made | 719 | 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. | 730 | 34 | The value is mandatory, if the value in field 30 is A or B.
The value is specified for statements pertaining to FY 2013-14 onwards. |
| Whether TDS rate of TDS is IT act (a) and DTAA (b) | 731 | 35 | The value is retrieved from the UDC table 75I/AT.
The value is specified only for statements pertaining to FY 2013-14 onwards. |
| Nature of remittance | 732 | 36 | The value is retrieved from the UDC table 75I/NR.
(Release 9.1 Update) The value is mandatory for statements pertaining to FY 2013-14 onwards. |
| Unique acknowledgement of the corresponding form no 15CA (if available) | 733 | 37 | The acknowledgment number generated after uploading Form 15CA.
The value is specified only for statements pertaining to FY 2013-14 onwards. |
| Country of residence of the deductee | 734 | 38 | The country code retrieved from UDC table 75I/NC.
The value is specified only for statements pertaining to FY 2013-14 onwards. |
| Record Hash | 39 | Not applicable. |