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TMI BlogFiling of returns regarding tax deduction at source/tax collection at source on Computer MediaX X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplies 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal 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 prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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) - Num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs 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 - 0000000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A, 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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