NSDL e-TDS Return Preparation Utility (RPU) for Tax Collected at Source Statements (Form 27EQ)

This RPU is the property of NSDL. This has been made available on NSDL TIN website - www.tin-nsdl.com as a free download.

The RPU can be best viewed under 1024 by 768 pixels (Minimum) resolution. (Click on desktop go to properties and then settings and adjust screen area/resolution to 1024 by 768 pixels.) This RPU cannot be used for editing or processing intermediate files saved using older versions of the RPU.

Table of Contents

Purpose
Procedure for using the Return Preparation Utility (RPU)
Instructions for using the Return Preparation Utility (RPU)
Section Code
Instructions for preparation of Annexure 1
Instructions for preparation of correction statement
Nil Statement
Saving of Intermediate File
Generation of .fvu file
Submission of statement
Windows Short Cut Keys

1. Purpose

This utility can be used for preparation of statement for tax collected at source, Form 27EQ (regular & correction) for all quarters of F.Y. 2005-06 and onwards.

2. Procedure for using the Return Preparation Utility (RPU)

Select type of statement to be prepared, i.e. regular or correction.

Preparation of Regular statement: Select 'Regular' thereafter click on 'Click to continue'.

Preparation of Correction statements: Select 'Correction' thereafter click on 'Import Regular file to be corrected'. Browse and select regular file to be corrected (.fvu file).

Only regular statements that have been accepted in TIN central system can be corrected.

On successful import a dialogue box will open. Enter 15-digit provisional receipt number (PRN) of regular statement imported and click on 'Prepare Correction Statement'.

Thereafter carry out corrections in regular statement.

3. Instructions for using the Return Preparation Utility (RPU)

Fields marked by asterisks (*) are mandatory.

Date: Date to be entered in DD/MM/YYYY format (e.g. 31/03/2006). Date can be selected from Year Box provided in respective cells. Double click in that particular cell to select date.

Insert Rows: To insert rows click on "Insert Row" button. Enter number of rows to be inserted.

Delete Rows: To delete rows click on "Delete Row" button. In Challan Sheet, only last row can be deleted.

If drop down list has been provided for any field, then value should be picked from given list only.

Amount field should not be left blank. Enter '0' (zero) if no amount is to be mentioned in any of the amount fields except column 669 (Amount paid/debited) should always be greater than '0'(zero).

PAN/TAN should be entered in Capital Letters only (e.g. MUMN05226E).

4. Section Code

Nature of Collection Section code as per IT Act Collection code to be chosen in RPU
Alcoholic liquor for human consumption 6CA A

Timber obtained under a forest lease 6CB B

Timber obtained by any mode other than a forest lease 6CC C

Any other forest product not being timber or tendu leave 6CD D

Scrap 6CE E

Parking Lot 6CF F

Toll Plaza 6CG G

Mining and Quarrying 6CH H

Tendu Leaves 6CI I

5. Instructions for preparation of Annexure 1
Challan serial no. should be selected from drop-down for all deductees.
Deductee serial no. (Column 664) should be given challanwise.
Example
There are two challans and six deductee records wherein tax amount of three deductees is deposited through challan one and of other three deductees through challan two. User will enter values in respective cells as shown below -
Case 1: Case 2: Case 3:
(Correct) (Wrong) (Correct) (Wrong) (Correct) (Wrong)

Challan
Serial No

Sr. No.
(664)

Challan
Serial No

Sr. No.
(664)

1 1 1 1

1 2 1 2

1 3 1 3

2 1 2 4

2 2 2 5

2 3 2 6

Challan
Serial No

Sr. No.
(664)

Challan
Serial No

Sr. No.
(664)

1 1 1 1

2 1 2 2

3 1 3 3

4 1 4 4

5 1 5 5

6 1 6 6

Challan
Serial No

Sr. No.
(664)

Challan
Serial No

Sr. No.
(664)

1 1 1 1

1 2 1 2

2 1 2 1

1 3 1 1

3 1 3 1

4 1 4 1

6. Instructions for preparation of correction statement

6.1 Corrections in Deductor Details

6.1.1 Other than TAN
In Form sheet, field 'Update Deductor Details' select 'Other Deductor Details' from drop down menu and update deductor details.

6.1.2 Change in TAN
In Form sheet, field 'Update deductor details' select 'TAN' from drop down menu. Mention new TAN in 'Tax Deduction Account No.' field. If there is a change in TAN no other details in the statement can be updated

6.2 Corrections in Challan Details

6.2.1 Update challan details
If there are changes in challan, go to the 'Challan' sheet. In challan records where change is required, go to Column No. 2 'Update mode for challan', select 'Update' mode and thereafter make necessary changes in that particular challan.

6.2.2 Add a new challan
If a new challan is to be added it should be added after last challan detail record. For example, if there are 5 existing challans the last challan record no. will be 5 and new challan to be added will be challan record no. 6.
Before entering details of new challan go to Column No. 2 'Update mode for challan' select 'Add' and thereafter enter details of the new challan. Do not insert a row between existing challan details to add a new challan.

6.3 Corrections in Deductee Details
To make changes in deductee details, go to 'Annexure-I' sheet.
6.3.1 Update deductee details
If there are changes in deductee details including update of deductee PAN, go to Column No. 2 'Updation mode for deductee (Add / Delete / Update / PAN Update)', select 'Update' mode and thereafter make necessary changes in that particular deductee record.

6.3.2 Update only PAN of deductee
If only PAN of deductee is to be updated go to Column No. 2 'Updation mode for deductee (Add / Delete / Update / PAN Update)' select 'PAN Update' mode. In this mode only deductee PAN field can be updated.
Note: A valid PAN and invalid PAN cannot be updated with invalid PAN. If value in PAN Field is 'PANINVALID' 'PANNOTAVBL' or 'PANAPPLIED' it can be updated only with valid PAN.

6.3.3 Delete deductee
If deductee record is to be deleted, go to Column No. 2 'Updation mode for deductee (Add / Delete / Update / Pan Update)', select 'Delete' mode. This record will be marked for deletion and no changes can be made in that deductee.

6.3.4 Add deductee
If a new deductee record is to be added it should be added after last deductee record. For example, if there are 10 deductee records last deductee detail record no. will be 10, new deductee detail record to be added will be deductee record no. 11. Before entering details of new deductee go to Column No. 2 'Updation mode for deductee (Add / Delete / Update / PAN Update)' select 'Add' mode and thereafter 'enter details of the new deductee. Do not insert a row between existing deductee records to add a new deductee.

7. Nil Statement
RPU can be used to prepare a return without a challan and/or deductee. If there is no challan i.e. when no tax has been deposited, then challan sheet should be filled as below

Field Value Value
Serial No. (Column no. 651) 1

Collection Code(Section Relevant to the Nature of Collection) From DropDown Menu

Amount Fields i.e. TDS,Surcharge,Education Cess,Interest and Others(Column no 653 to 657) 0.00 (Zero)

Cheque / DD number (Column no 659) Blank

Date on which tax deposited (Column no. 661) last day of respective quarter e.g. for quarter 4 31/03/2006

Transfer voucher / Challan serial No. (Column no. 662) Blank

Whether TDS Deposited by Book Entry ?(Yes)/(No) (Column no.663) Blank

Interest Rs 0.00 (Zero)

Others Rs 0.00 (Zero)

If there is no deductee/party, then Annexure I should be left blank.

8. Saving of Intermediate File

To save intermediate file, click on "Save" button. It will ask for path and name by which file has to be saved. After saving file, do not change its name and path. Note that two hidden files with .ss3 extension are also saved at the same location where original file is saved. To unhide these file go to "Tools -> View -> Hidden files and folders" and click on "Show hidden files and folder".

Example

Original file name:
ETDS27EQ1

Hidden file name
ETDS27EQ11.ss3, ETDS27EQ12.ss3

In order to open saved file on some other computer system these files (i.e. 1 original file and hidden files) are required to be copied to the computer where the file is to be opened.

9. Generation of .fvu file

FVU is inbuilt in this RPU. After preparation of statement (data is filled in all sheets) click on 'create file'. It will ask the location at which the file is to be saved and following files will be created.
File is correct:

.fvu file (fvu file should be copied on a CD/floppy)
.txt file
FVU -TDS statement statistics report (to be used in preparing Form 27A)
TDS/TCS-PAN statistics (created if PAN of the deductee is PANNOTAVBL, PANAPPLIED, PANINVALID)

File is incorrect:

.txt file
Error file (both in .txt and html)

10. Submission of statement

If statement is being filed through a TIN-FC, then CD/floppy should be accompanied by 'Statement Statistics Report' generated by the FVU along with Form 27A in physical form. Form 27A should be prepared separately. Format of same is available at www.tin-nsdl.com. The control totals on Form 27A and Statement Statistics Report should match with the statement details.
User can directly upload the statement to NSDL through online upload facility.

11. Windows Short Cut Keys

Function
Keyboard Keys

Copy
Ctrl+C

Paste
Ctrl+V

Cut
Ctrl+X

Save
Alt+S

Open
Alt+O

Create File
Alt+C

Close
Alt+F4

Caution :

It may be noted this RPU has been provided with a view to help deductors in preparation of their TDS statements. While all necessary care has been taken by NSDL, deductors are advised to ensure the correctness of their statement in all respects, including but not limited to its conformity with the applicable rules before the submission of same. NSDL does not assume any responsibility in respect of performance or output of the RPU in any manner. It should be noted that RPU and FVU are subject to modifications by NSDL. Hence the latest available version on our website should be used.

Nature of Collection	Section code as per IT Act	Collection code to be chosen in RPU
Alcoholic liquor for human consumption	6CA	A
Timber obtained under a forest lease	6CB	B
Timber obtained by any mode other than a forest lease	6CC	C
Any other forest product not being timber or tendu leave	6CD	D
Scrap	6CE	E
Parking Lot	6CF	F
Toll Plaza	6CG	G
Mining and Quarrying	6CH	H
Tendu Leaves	6CI	I

Field Value	Value
Serial No. (Column no. 651)	1
Collection Code(Section Relevant to the Nature of Collection)	From DropDown Menu
Amount Fields i.e. TDS,Surcharge,Education Cess,Interest and Others(Column no 653 to 657)	0.00 (Zero)
Cheque / DD number (Column no 659)	Blank
Date on which tax deposited (Column no. 661) last day of respective quarter e.g. for quarter 4	31/03/2006
Transfer voucher / Challan serial No. (Column no. 662)	Blank
Whether TDS Deposited by Book Entry ?(Yes)/(No) (Column no.663)	Blank
Interest Rs	0.00 (Zero)
Others Rs	0.00 (Zero)

Original file name:	ETDS27EQ1
Hidden file name	ETDS27EQ11.ss3, ETDS27EQ12.ss3

Function	Keyboard Keys
Copy	Ctrl+C
Paste	Ctrl+V
Cut	Ctrl+X
Save	Alt+S
Open	Alt+O
Create File	Alt+C
Close	Alt+F4