TaxTMI 
TaxTMI 
Filing of returns regarding tax deduction at source/tax collection at source on Computer Media
X X X X Extracts X X X X
X X X X Extracts X X X X
....ection 206(1), read with rule 37 of the Income-tax Rules, 1962], subject to the conditions, limitations, rules and guidelines prescribed for the preparation, execution, filing and corrections thereof. Computer Media Test Return 3.1 With a view to ensure that the TDS return intended to be filed on Computer Media conforms to the specifications of the Income-tax Department, a person responsible for deduction of tax at source, who desires to file his TDS return(s) on Computer Media for the first time, should submit a Test Return, to the concerned Chief Commissioner of Income-tax/Commissioner of Income-tax, three months prior to the relevant due date for filing of the TDS Return. 3.2 While submitting the Test Return, the person responsible for deduction of tax at source should ensure the following : (a) (i) Form No. 27A, duly filled, in respect of the Test Return is enclosed; (ii) Computer Media containing the Test Return is enclosed; (iii) A certificate regarding clean and virus free Computer Media containing the Test Return is enclosed. (b) The Computer Media containing the Test Return should be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vided in rule 36A of the Income-tax Rules, 1962. Any delay in submission of the TDS return will not be condoned under any circumstances, in any case. 3.5 A fresh Test Return based on the amendments/changes in the Income-tax Laws/Rules/Procedures or in the Hardware/Software specifications as notified by the Income-tax Department shall be submitted by the person responsible for deduction of tax at source as per the procedure laid down in paras 3.1 to 3.4 above. 3.6 The submission of a Test Return or filing of a TDS Return for any year on Computer Media, does not in any way, prevent the person responsible for deduction of tax at source from filing his TDS Return for the same or any subsequent year on paper media. Guidelines for filing of TDS return on Computer Media 4.1 The TDS return on Computer Media, referred to in sub-sections (2) and (3) of section 206 of the Income-tax Act, 1961, should be furnished to the income-tax authority prescribed under rule 36A of the Income-tax Rules, 1962. 4.2 The TDS return filed on Computer Media should comprise Form No. 27A prescribed under rule 37B of the Income-tax Rules, 1962 and the attachment or attachments of specified Computer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....each unit of Computer Media submitted e.g. 1 of 5, 2 of 5 and so on. Note : The person responsible for deduction of tax at source is advised to have a separate set of sequence of numbers for each type of Return Form to avoid any confusion; (g) The Directory Structure as per the Instructions for Creating Data File (Refer to para 9.1); (h) Name of the Ward/Circle/Range of the Assessing Officer with whom the TDS Return on Computer Media is filed. A Sample label for Computer Media is given in Annex XI. (vii) The nomenclature of the TDS Return data file and the Directory Structure under which it will be stored on the Computer Media, should be in accordance with the Instructions for Creation of TDS Return on Computer Media. (viii)The different types of records should be arranged according to hierarchy in the data file on Computer Media. The return record type, namely, RTN is highest in the hierarchy. (ix) Each return record type, namely, RTN should be followed by return detail records depending upon the type of TDS Return Form. (x)&nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng the following directory structure : NNNN\XXXX\NN\XXXXXXX.DAT where NNNN is the return year to which the TDS Return relates; XXXX is the return form number for which the return has been filed by the deductor; NN is the periodicity of the return i.e., In case of annual return - 00; In case of half yearly return 1st half yearly return - 01 2nd half yearly return - 02 In case of quarterly return 1st quarterly return - 03 2nd quarterly return - 04 3rd quarterly return - 05 4th quarterly return - 06; and XXXXXXX.DAT is the data file name, where the first 7 characters i.e., XXXXXXX indicate the TAN without the location code and DAT is the file name extension. For example, if the TAN is DELR00002C, return financial year is 1996-97, form number is 24, periodicity is 00 i.e, annual return, then the return year ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....RTD, PMT, TDS, NTD 26J RTN, RTD, PMT, TDS 26K RTN, RTD, PMT, TDS 27 RTN, RTD, PMT, TDS III. The valid record types for each type of form are as under : Table III Form Record Type Number RTN RTD PMT TDS NTD F24 SEC DIV UNT F26 24 25 26 26A 26B 26BB 26C 26D 26F ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e other hand, if the field requires the entry of decimal number then the decimal need not be stored. At the time of reading, the last two digits will be interpreted as precision of the number. For example, number (10, 2) will have 10 digits. At the time of reading, the last two digits will be interpreted as precision of the number i.e., 99.99 will be written as 0000009999. Similarly, 99 will be written as 0000009900. (iii) Character field should be of fixed length, left justified and blank padded at the right. The null values should have blanks of desired length. For example, if the field has a maximum length of 10(ten) characters and the value to be stored in the field is ggggg then it should be stored in the format gggggbbbbb, where b represents the blank character. If the field has a maximum length of 10(ten) characters and the value to be stored is null then it should be stored as bbbbbbbbbb, where b represents the blank character. (iv) Date field should be of eight characters. The format to be followed should be ddmmyyyy, where dd is the day, mm is the month and yyyy is the year. Thus, the date formats dd/mm/yyyy, dd-mm-yyyy, dd-mm-yy, dd/mm/yy, dd-mon-yyyy e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ompanies at lower rates 9a(5) 4. Total amount paid to non-companies at lower rates 9b(5) 5. Total amount of tax deducted from companies at prescribed rates 8a(7) 6. Total amount of tax deducted from non-companies at prescribed rates 8b(7) 7. Total amount of tax deducted from companies at lower rates 9a(8) 8. Total amount of tax deducted from non-companies at lower rates 9b(8) 9. Total number of persons from whom tax was deducted Form Number 26A 1. Total amount paid to companies at prescribed rates 6a(5) 2. Total amount paid to non-companies at prescribed rates 6b(5) 3. Total amount paid to companies at lower rates 7a(5) 4. Total amount paid to non-companies at lower rates 7b(5) 5. Total amount of tax deducted from companies at prescribed rates 6a(7) 6. Total amount of tax deducted from non-companies at prescribed rates 6b(7) 7. Total amount of tax deducted from companies at lower rates 7a(8) 8. Total amount of tax deducted from non-companies at lower rates 7b(8) 9. Total number of persons from whom tax was deducted &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....5b(5) 3. Total amount of tax deducted from companies 5a(7) 4. Total amount of tax deducted from non-companies 5b(7) 5. Total number of persons from whom tax was deducted Form Number 26H 1. Total amount paid to companies at prescribed rates 5a(5) 2. Total amount paid to non-companies at prescribed rates 5b(5) 3. Total amount paid to companies at lower rates 6a(5) 4. Total amount paid to non-companies at lower rates 6b(5) 5. Total amount of tax deducted from companies at prescribed rates 5a(7) 6. Total amount of tax deducted from non-companies at prescribed rates 5b(7) 7. Total amount of tax deducted from companies at lower rates 6a(8) 8. Total amount of tax deducted from non-companies at lower rates 6b(8) 9. Total number of persons from whom tax was deducted Form Number 26-I 1. Total amount paid to companies 5a(5) 2. Total amount paid to non-companies 5b(5) 3. Total amount of tax deducted from companies 5a(7) 4. Total amount of tax deducted from non-companies 5b(7) 5. Total number of persons from....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elines will also apply for filing of returns regarding tax collection at source on Computer Media in respect of Form No. 27EA or Form No. 27EB or Form No. 27EC or Form No. 27ED as required by under the provisions of sub-section (5B) of section 206C of the Income-tax Act, 1961 read with rule 37EA of the Income-tax Rules, 1962. Annexure I Record layout for record type RTN Applicable to form(s) : 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 1. Positions 1-3 Field Name - Record type Field Size - 3 Field Type - Alphanumeric Characters Default value - RTN Valid value(s) - Not Applicable Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 2. Positions 4-7 Field Name - Form Number Field Size - 4 Field Type - Alphanumeric Characters Default value - None Valid value(s) - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 Valid fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....deduction of tax has been made in accordance with the provisions of section 196/194(3)(iii) Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A 9. Positions 52-59 Field Name - No. of persons to whom payment was made without the deduction of tax under the provision of section 196 Field Size - 8 Field Type - Numeric Characters Default value - 00000000 Valid value(s) - Numeric Value Valid for Forms - 25 10. Positions 60-69 Field Name - Amount on which no deduction of tax has been made in accordance with the provisions of section 193(v) Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 25 11. Positions 70-77 Field Name - ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Field Name - Total number of payees to whom interest was paid without the deduction of tax in accordance with the provisions of section 194A(3)(i) Field Size - 8 Field Type - Numeric Characters Default value - 00000000 Valid value(s) - Numeric Value Valid for Forms - 26A 18. Positions 132-145 Field Name - Control total of tax deducted at source income-tax Field Size - 14, 2 Field Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 24 19. Positions 146-157 Field name - Control total of tax deducted at source surcharge Field Size - 12, 2 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 24 20. Positions 158-172 Field Name - Control total of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 27. Positions 249-262 Field Name - Control total of amount of tax deducted and paid to the credit of Central Government Field Size - 14, 2 Field Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 28. Positions 263-275 Field Name - Control total of amount of payment/ collection at the prescribed rates in case of companies Field Size - 13 Field Type - Numeric Characters Default value - 0000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-1, 26J, 26K, 27 29. Positions 276-289 Field Name - Control total of tax deduc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26C, 26D, 26H, 26J, 26K, 27 35. Positions 355-368 Field Name - Control total amount of tax deducted at source at lower rates in case of non-companies Field Size - 14, 2 Field Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26C, 26D, 26H, 26J, 26K, 27 36. Positions 369-380 Field Name - Control total of amount paid without the deduction of tax under the provisions of section 197A(1A)/197A(1)/197A Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26F 37. Positions 381-392 Field Name - Control total of amount of commission or brokerage credited or paid during the year and on which no tax ded....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6C, 26D, 26G, 26H, 26-I, 26J, 26K, 27 5. Positions 34-43 Field Name - Total amount in cash from winning from lotteries/crossword puzzles on which no tax deducted in case of companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 6. Positions 44-53 Field Name - Total amount in kind from winning from lotteries/crossword puzzles on which no tax deducted in case of companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 7. Positions 54-63 Field Name - Total income on which no tax deducted in case for companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Vali....
X X X X Extracts X X X X
X X X X Extracts X X X X
....26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 14. Positions 118-127 Field Name - Gross amount of winning from lotteries/crossword puzzles in cash for persons other than companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 15. Positions 128-137 Field Name - Gross amount of winning from lotteries/crossword puzzles in kind for persons other than companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 16. Positions 138-147 Field Name - Gross amount paid to persons other than companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6 Field Type - Numeric Characters Default value - 000000 Valid value(s) - Numeric Value Valid for Forms - 26C 23. Positions 200-209 Field Name - Income-tax deducted/collected for persons other than companies Field Size - 10, 2 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 24. Positions 210-219 Field Name - Surcharge deducted/collected for persons other than companies Field Size - 10, 2 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 25. Positions 220-231 Field Name - TDS/TCS for persons other than companies Field Size - 12,2 &n....