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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 ..... ule 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 Retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 Med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n; (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 deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters 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 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddress 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - 0000000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... 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 - 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld 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 payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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