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.