Filing of returns regarding tax deduction at source/tax collection at source on Computer Media - Income Tax - 797/2000

Filing of returns regarding tax deduction at source/tax collection at source on Computer Media Circular No. 797/2000 dated 1/9/2000 1. The Finance Act, 1997 has made provision w.e.f. 1-4-1997 for filing of a return on floppy diskette, magnetic cartridge tape, CD-ROM or any other computer readable Media. Pursuant to this, rule 37B was inserted in the Income-tax Rules, 1962 which, inter alia, states that the Computer Media must conform to the specifications given therein. Therefore, the Board hereby lays down the following guidelines for the persons responsible for deducting the tax under Chapter XVII-B and desirous of filing any return or statement referred to in rule 37 or 37A on a Computer Media. Background 2.1 Under sub-sections (2) and (3) of section 206 of the Income-tax Act, 1961, read with rule 37B of the Income-tax Rules, 1962, a person responsible for deduction of tax at source, may file his TDS return on Computer Media in lieu of a paper return [as prescribed under section 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 clearly marked as under : For Test purposes only. (c) The Test Return should be submitted on a separate Computer Media for each type of TDS Return. (d) The person responsible for deduction of tax at source shall, to the extent possible, ensure that no data compression/backup software utility is used to copy the test data on Computer Media. In case data compression/backup software utility is used to copy the Test Return data on Computer Media, the person responsible for deduction of tax at source shall ensure that the corresponding software utility and procedure for its decompression/restoration is also submitted alongwith the Test Return. 3.3 The concerned Chief Commissioner of Income-tax/Commissioner of Income-tax, after ascertaining from his Computer Centre whether the Test Return submitted by the person responsible for deduction of tax at source on Computer Media conforms to the data structure specifications of the Income-tax Department, will inform the person responsible for deduction of tax at source, within 30 days of receiving the Test Return, whether there were any problems in processing the Test Return. 3.4 The Test Return on Computer Media, which can be read on the computer system of the Income-tax Department without a Job Abort and which has no errors, would generally constitute an acceptance to enable the person responsible for deduction of tax at source to file his TDS return(s) on Computer Media. If, however, a person responsible for deduction of tax at source submits a bad Computer Media, the concerned Chief Commissioner of Income-tax/Commissioner of Income-tax will inform the person responsible for deduction of tax at source of the fact. In such an eventuality, the person responsible for deduction of tax at source must supply a new Computer Media containing the complete Test Return within thirty (30) days of such intimation. If a person responsible for deduction of tax at source does not receive a communication for filing the TDS return on Computer Media within 45 days of receipt of Test Return on Computer Media by the Income-tax Department, the person responsible for deduction of tax at source must submit his return on paper media under section 206(1) of the Income-tax Act, 1961 read with rules 37 and 37A of the Income-tax Rules, 1962, to the authority as provided 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 Media containing the data relating to the relevant TDS Return alongwith a certificate regarding clean and virus free Computer Media. 4.3 A TDS return, filed on Computer Media, shall contain all the information that is required to be furnished in a TDS return under section 206(1) of the Income-tax Act, 1961, read with rules 37 and 37A of the Income-tax Rules, 1962 on paper media. 4.4 As prescribed under rule 37B(4), while filing the TDS Return(s) on Computer Media, the person responsible for deduction of tax at source should ensure the following : (i) The TDS return on Computer Media conforms to the specifications laid down in rule 37B(3) of the Income-tax Rules, 1962. (ii) Form No. 27A, duly filled in, is enclosed. (iii) In no case, more than one return is included on one unit of Computer Media. However, a single return, may spawn multiple units of the same Computer Media. If more than one unit of Computer Media is used in the case of a particular type of return, then each Computer Media should be serially numbered. For example, if a particular return spawns to 5 units of the same type of Computer Media, then the units should be numbered as 1 of 5, 2 of 5 and so on. Further, the package consisting of one or more units of Computer Media should be labelled as TDS Return on Computer Media for Form No. ............ (iv) If the data relating to a TDS return, submitted by the person responsible for deduction of tax at source, is copied using a data compression or backup software utility, the corresponding software utility and/or procedure for its decompression/restoration should also be supplied along with the Computer Media return. (v) A certificate regarding clean and virus free Computer Media containing the data for TDS return should be submitted alongwith each TDS Return filed on Computer Media. (vi) The Computer Media should be properly labelled clearly indicating the following : (a) TAN (b) Financial year (c) The TDS Return Form No. e.g. Form 24, Form 25 etc.; (d) The periodicity of Return i.e. Annual or 1st Half-Year or 2nd Half-year or 1st Quarter or 2nd Quarter or 3rd Quarter or 4th Quarter; (e) Name of the person responsible for deduction of tax at source; (f) Serial No. of 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) The record layout of each type of record should be in conformity with the respective record layouts as stated in the Instructions for Creation of TDS Return on Computer Media (Refer to para 9 ). The layouts of different records are given in Annexures I to X . Important Notice 4.5 If the TDS return submitted by the person responsible for deduction of tax at source on Computer Media does not conform to the specifications, as specified in para 9 of these Guidelines, of the Income-tax Department, and the person responsible for deduction of tax at source cannot produce a satisfactory replacement thereof, the person responsible for deduction of tax at source shall submit the paper copies of return. Date of filing of TDS Return on Computer Media 5. Any person filing the TDS return on Computer Media should deliver the return by the end of the month falling in the financial year immediately following the previous year, as specified in rules 37 and 37A of the Income-tax Rules, 1962, to the income-tax authority as provided in rule 36A of the Income-tax Rules, 1962. Receipt of the TDS Return on Computer Media 6. An acknowledgement of having received the TDS Return on Computer Media shall be issued by the income-tax authority prescribed under rule 36A of the Income-tax Rules, 1962 to receive such return. While issuing the acknowledgement, the income-tax authority will allot the RRR No. and put on the magnetic media for further recognition. Revision of TDS Return filed on Computer Media 7. A person responsible for deduction of tax at source desirous of revising the original TDS Return filed on Computer Media, may file a revised TDS Return either on Computer Media, following the aforesaid procedure, or on paper media. Returning of Computer Media 8. The Computer Media on which the TDS Return(s) is/are filed, shall become the property of the Income-tax Department and will not be returned under any circumstances to the person filing such a return. Creation of TDS return on Computer Media 9. The necessary requirements for creation of TDS Return on Computer Media are given below : 9.1 The TDS Return data file should be created as a flat file using US 7 ASCII Mode. 9.2 Nomenclature of the Data File and the Directory Structure under which it will be stored. The data file in the Computer Media should be stored under a Directory having 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 will be 1996, the name of the data file will be R00002C.DAT and the directory structure alongwith data file name will be. 1996\24\00\R00002C.DAT The above directory structure along with data file name should also be mentioned on the label affixed on the Computer Media containing the TDS return. Record Types 9.3 The records should be arranged in the data file according to hierarchy as given below in Table I. For example, the return record of type RTN is the highest in hierarchy. Each return record should be followed by return detail records, payment detail records, F24 records and so on, depending on the TDS Return Form. The kind of record is identified by the record type, which is the first field in the record. Each new record should start from a new line for a new type of record. I. The various record types with their descriptions, in hierarchical order, are given below : Table I Record Type Description RTN Record type for Return Details (Applicable to all types of Forms) RTD Record type for annual TDS Return Details (Applicable to all types of Forms, except Form 24, Form 25 and Form 26) PMT Record type for Tax Deducted into Central Government account by persons other than Central and State Government (Applicable to all types of Forms) TDS Record type for TDS Transaction Details (Applicable to all types of Forms, except Form 24) NTD Record type for Transactions for which there is no TDS (Applicable to Forms 25, 26, 26A, 26-I and 26F) F24 Record type for F24 TDS Transactions (Applicable to Form 24 only) SEC Record type for storing security details (Applicable to Form 25 only) DIV Record type for Dividend Details (Applicable to Form 26 only) UNT Record type for Unit Details (Applicable to Form 26 only) F26 Record type for annual TDS Return for Dividend (Applicable to Form 26 only) II. The types of records, mentioned against each Form in the following table, will be applicable to a Form : Table II Form Record Type 24 RTN, PMT, F24 25 RTN, PMT, NTD, SEC, TDS 26 RTN, PMT, TDS, NTD, DIV, UNT, F26 26A RTN, RTD, PMT, TDS, NTD 26B RTN, RTD, PMT, TDS 26BB RTN, RTD, PMT, TDS 26C RTN, RTD, PMT, TDS 26D RTN, RTD, PMT, TDS 26F RTN, RTD, PMT, TDS, NTD 26G RTN, RTD, PMT, TDS 26H RTN, RTD, PMT, TDS 26-I RTN, 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 26G 26H 26-I 26J 26K 27 Record Layouts 9.4 The following should be kept in mind while preparing the TDS Return on Computer Media : (i) The latest file and the data structures prescribed by the Income-tax Department should be used; (ii) Separate Computer Media should be used for every return; (iii) All alphanumeric fields should be left-justified and blank-filled; (iv) All numeric fields should be Right-justified and zero-filled; (v) Currency signs, -ve sign, commas or periods should not be used in numeric fields; (vi) Decimals should be correctly aligned; (vii) Date field should contain only valid date. Conventions used 9.5 Following conventions have been used : (i) In the record layouts, the * implies that the field is mandatory implies that the field is valid for the given form type D implies that the field is not valid for the given form type b implies that corresponding to the field, the value to be inserted will be blank 0 implies that corresponding to the field, the value to be inserted will be zero (ii) Number field should not contain any decimal character. It should be of fixed length. The value should be right justified and padded with zeros at the left. If no value is there, zeros of the desired length should be entered. For example, if the field requires to store a Number (say consisting of 10 digits), then in case if nothing has to be entered for this field then the value entered will be 0000000000. On the 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 etc. (i.e., other than ddmmyyyy), are invalid. For example, if the date to be stored is 1st Jan., 1996, then it should be stored as 01011996 only. 9.6 Record Layouts for each Record Type (i) The record layout for record type RTN is given in Annex I. (ii) The record layout for record type RTD is given in Annex II. (iii) The record layout for record type PMT is given in Annex III. (iv) The record layout for record type TDS is given in Annex IV. (v) The record layout for record type NTD is given in Annex V. (vi) The record layout for record type F24 is given in Annex VI. (vii) The record layout for record type SEC is given in Annex VII. (viii)The record layout for record type DIV is given in Annex VIII. (ix) The record layout for record type F26 is given in Annex IX. (x) The record layout for record type UNT is given in Annex X. Instructions for furnishing the Control Total 9.7 The total in respect of the particular column of the relevant TDS Return Form, mentioned below, should be furnished under the head Control Total in Form 27A. Column Ref. No.of the Form Form Number 24 1. Gross Total Income 16 2. Total income-tax payable and surcharge thereon 25 3. Total income-tax deducted at source 28 4. Total number of persons from whom tax was deducted Form Number 25 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 Form Number 26 1. Total amount paid to companies at prescribed rates 8a(5) 2. Total amount paid to non-companies at prescribed rates 8b(5) 3. Total amount paid to companies 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 Form Number 26B 1. Total amount paid to companies 5a(10) 2. Total amount paid to non-companies 5b(10) 3. Total amount of tax deducted from companies 5a(12) 4. Total amount of tax deducted from non-companies 5b(12) 5. Total number of persons from whom tax was deducted Form Number 26BB 1. Total amount paid to companies 5a(6) 2. Total amount paid to non-companies 5b(6) 3. Total amount of tax deducted from companies 5a(8) 4. Total amount of tax deducted from non-companies 5b(8) 5. Total number of persons from whom tax was deducted Form Number 26C 1. Total amount paid to companies at prescribed rates 5a(7) 2. Total amount paid to non-companies at prescribed rates 5b(7) 3. Total amount paid to companies at lower rates 6a(7) 4. Total amount paid to non-companies at lower rates 6b(7) 5. Total amount of tax deducted from companies at prescribed rates 5a(9) 6. Total amount of tax deducted from non-companies at prescribed rates 5b(9) 7. Total amount of tax deducted from companies at lower rates 6a(10) 8. Total amount of tax deducted from non-companies at lower rates 6b(10) 9. Total number of persons from whom tax was deducted Form Number 26D 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 26F 1. Total amount paid to non-companies 5(5) 2. Total amount of tax deducted from non-companies 5(7) 3. Total number of persons from whom tax was deducted Form Number 26G 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 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 whom tax was deducted Form Number 26J 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 26K 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 27 1. Total amount paid to companies at prescribed rates 5a(7) 2. Total amount paid to non-companies at prescribed rates 5b(7) 3. Total amount paid to companies at lower rates 6a(7) 4. Total amount paid to non-companies at lower rates 6b(7) 5. Total amount of tax deducted from companies at prescribed rates 5a(8) 6. Total amount of tax deducted from non-companies at prescribed rates 5b(8) 7. Total amount of tax deducted from companies at lower rates 6a(9) 8. Total amount of tax deducted from non-companies at lower rates 6b(9) 9. Total number of persons from whom tax was deducted Change of name, address etc. of the person responsible for deduction of tax at source 10. The person responsible for deduction of tax at source shall communicate in writing, any change in his name, address etc. in the format given in Annex XI. 11. The above guidelines 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 for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 3. Positions 8-11 Field Name - Return Financial Year Field Size - 4 Field Type - Numeric Characters Default value - None Valid value(s) - Valid year in the format YYYY Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 4. Positions 12-13 Field Name - Periodicity of filing of Return Field Size - 2 Field Type - Numeric Characters Default value - None Valid value(s) - 0 (Annual), 1 (1st half of financial year), 2 (2nd half of financial year), 3 (1st Quarter of financial year), 4 (2nd Quarter of financial year), 5 (3rd Quarter of financial year), 6 (4th Quarter of financial year) Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 5. Positions 14-21 Field Name - Date of filing Field Size - 8 Field Type - Date Default value - None Valid value(s) - Valid date Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 6. Positions 22-31 Field Name - Tax deduction account number (TAN) Field Size - 10 Field Type - Alphanumeric Characters Default value - None Valid value(s) - Valid TAN Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 7. Positions 32-41 Field Name - Permanent Account Number (PAN) of the deductor filing the return Field Size - 10 Field Type - Alphanumeric Characters Default value - bbbbbbbbbb Valid value(s) - Valid PAN Valid for Forms - 24, 25, 26, 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 8. Positions 42-51 Field Name - Amount on which no 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 - No. of persons to whom payment was made without the deduction of tax under the provision of section 193(v) Field Size - 8 Field Type - Numeric Characters Default value - 00000000 Valid value(s) - Numeric Value Valid for Forms - 25 12. Positions 78-87 Field Name - Amount on which no deduction of tax has been made in accordance with the provisions of section 197A(1A)/197(A) Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26, 26A 13. Positions 88-95 Field Name - No. of persons to whom payment was made without the deduction of tax under the provision of section 197A(1A) Field Size - 8 Field Type - Numeric Characters Default value - 00000000 Valid value(s) - Numeric Value Valid for Forms - 26A 14. Positions 96-105 Field Name - Amount on which no deduction of tax has been made in accordance with the provisions of section 194 Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26 15. Positions 106-113 Field Name - No. of persons to whom payment was made without the deduction of tax under the provision of section 194 Field Size - 8 Field Type - Numeric Characters Default value - 00000000 Valid value(s) - Numeric Value Valid for Forms - 26 16. Positions 114-123 Field Name - Amount on which no deduction was made in accordance with the provisions of section 194A(3)(i) Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26A 17. Positions 124-131 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 tax deducted at source Field Size - 15, 2 Field Type - Numeric Characters Default value - 000000000000000 Valid value(s) - Numeric Value Valid for Forms - 24 21. Positions 173-184 Field Name - Control total of paid-up amount of securi-ties on which interest is paid in case of companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 22. Positions 185-196 Field Name - Control total of paid-up amount of securities on which interest is paid in case of non-companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 23. Positions 197-208 Field Name - Control total of gross amount paid in case of companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 24. Positions 209-220 Field Name - Control total of gross amount paid in case of non-companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 25. Positions 221-234 Field Name - Control total of amount of tax deducted (income-tax and surcharge) in case of companies Field Size - 14, 2 Field Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 25 26. Positions 235-248 Field Name - Control total of amount of tax deducted (income-tax and surcharge) 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 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 deducted/collected at source at the prescribed rates in case of companies Field Size - 14, 2 Field Type - Numeric Characters Default value - 00000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K, 27 30. Positions 290-302 Field Name - Control total amount of payment/ collection at the prescribed rates in case of non-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, 26F, 26G, 26H, 26-1, 26J, 26K, 27 31. Positions 303-316 Field Name - Control total of tax deducted/collected at source at the prescribed 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, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 32. Positions 317-328 Field Name - Control total amount of payments at lower rates in case of companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 25, 26, 26A, 26C, 26D, 26H, 26J, 26K, 27 33. Positions 329-342 Field Name - Control total amount of tax deducted at source at lower rates in case of 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 34. Positions 343-354 Field Name - Control total amount of payment at lower rates in case of non-companies Field Size - 12 Field Type - Numeric Characters Default value - 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 deducted in accordance with section 194H(2) in case of companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26-1 38. Positions 393-404 Field Name - Control total of amount of commission or brokerage credited or paid during the year and on which no tax deducted in accordance with section 194H(2) in case of persons other than companies Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26-I Annexure II Record layout for record type RTD Applicable to form(s) : 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 - RTD Valid value(s) - Not Applicable Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 2. Positions 4-13 Field Name - Gross amount of winning from lotteries/crossword puzzles in cash in case of companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 3. Positions 14-23 Field Name - Gross Amount of winning from lotteries/crossword puzzles in kind in case of companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 4. Positions 24-33 Field Name - Gross amount paid to companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 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 Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K 8. Positions 64-69 Field Name - Total number of persons to whom payments are made on which no tax deducted for companies Field Size - 6 Field Type - Numeric Characters Default value - 000000 Valid value(s) - Numeric Value Valid for Forms - 26D, 26H 9. Positions 70-79 Field Name - Total income on which tax is deducted in case of companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K 10. Positions 80-85 Field Name - Total number of persons to whom payments are made on which tax is deducted for companies Field Size - 6 Field Type - Numeric Characters Default value - 000000 Valid value(s) - Numeric Value Valid for Forms - 26C 11. Positions 86-95 Field Name - Income-tax deducted/collected in case of 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 12. Positions 96-105 Field Name - Surcharge deducted/collected in case of 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 13. Positions 106-117 Field Name - TDS for companies Field Size - 12, 2 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 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 - 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 17. Positions 148-157 Field Name - Total income in cash from winning from lotteries/crossword puzzles on which no tax deducted for persons other than companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 18. Positions 158-167 Field Name - Total income in kind from winning from lotteries/crossword puzzles on which no tax deducted for persons other than companies Field Size - 10 Field Type - Numeric Characters Default value - 0000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 19. Positions 168-177 Field Name - Total income on which no tax deducted for persons other than companies Field Size - 10 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 20. Positions 178-183 Field Name - Total number of persons to whom payments are made on which no tax deducted for persons other than companies Field Size - 6 Field Type - Numeric Characters Default value - 000000 Valid value(s) - Numeric Value Valid for Forms - 26D, 26H 21. Positions 184-193 Field Name - Total income on which tax is deducted for persons other than companies Field Size - 10 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 22. Positions 194-199 Field Name - Total number of persons to whom payments are made on which tax deducted for persons other than companies Field Size - 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 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26F, 26G, 26H, 26-I, 26J, 26K, 27 26. Positions 232-243 Field Name - Control total of gross payment in cash Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 27. Positions 244-255 Field Name - Control total of gross payment in kind Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 28. Positions 256-267 Field Name - Control total of gross payment Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K, 27 29. Positions 268-279 Field Name - Control total of payment in cash on which no tax deducted Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 30. Positions 280-291 Field Name - Control total of payment in kind on which no tax deducted Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26B 31. Positions 292-303 Field Name - Control total of payment on which no tax deducted Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K 32. Positions 304-310 Field Name - Control total of number of persons who have income on which no tax deducted Field Size - 7 Field Type - Numeric Characters Default value - 0000000 Valid value(s) - Numeric Value Valid for Forms - 26D, 26G, 26H, 26J, 26K 33. Positions 311-322 Field Name - Control total payment on which tax is deducted Field Size - 12 Field Type - Numeric Characters Default value - 000000000000 Valid value(s) - Numeric Value Valid for Forms - 26A, 26B, 26BB, 26C, 26D, 26G, 26H, 26-I, 26J, 26K 34. Positions 323-329 Field Name - Control total of number of persons who have income on which tax deducted Field Size - 7 Field Type - Numeric Characters Default value - 0000000 Valid value(s) - Numeric Value Valid for Forms - 26C 35. Positions 330-341