Quarterly TDS

Quarterly TDS / TCS – New changes in Statements validation structure (File Validation Utility)

September 11, 2015

There have been changes in the Quarterly  TDS / TCS Statements validation structure (File Validation Utility). The changes are as listed below for a clear understanding of the Deductors. These changes are expected to be released by September 24, 2015 by NSDL.

  1. Change in validation of section 192A transactions:Changes made in the validation are: 
    • In addition to Form no. 26Q, section 192A will be applicable for Form no. 27Q as well given that the date of payment to the deductee is on or after 01/06/2015. 
    • Further, the value to be quoted in Quarterly TDS / TCS statement for the said section has been changed from “92D” to “2AA”. 
    • The validation mentioned above will be applicable to regular and correction TDS Statement(s).
  1. A step-up in the limit of “Total taxable income” in Salary details (i.e. Annexure II):
    • The existing limit of taxable income that could be quoted in the field “Total taxable income” of 99 crores (i.e. 999999999.00) has been increased to an amount of 999 crores (i.e. 9999999999.00). This change will be applicable to both regular and Correction Statement(s).
  1. Discontinuation of C9 Correction Statements:
    • As addressed by the Income Tax Department (ITD), C9 correction, i.e. addition of new Challans in Correction Statement(s) of Quarterly TDS / TCS has been laid off.
  1. Disabling nature of remittance (applicable only in the case of Form no. 27Q):
    • As expressed by the ITD, remittances of the nature cited below has been disabled for Regular and Correction Statement(s) (addition and updating of deductee records).
      • Commission (Code 11)
      • Payments to sports person & artists (Code 37)
      • Winning from horse races (Code 63)
      • Winning from lotteries, crossword puzzles, card games and other games of any sort (Code 64)

 SaralTDS in which all the above said features are incorporated will be made available immediately after the new FVU is released.



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7 Responses to “Quarterly TDS / TCS – New changes in Statements validation structure (File Validation Utility)”

    • Relyonsoft

      The new challan addition can be done in TRACES Deductor Login, using online correction. It seems TRACES is forcing the Deductors to use online correction at TRACES website.


        What if the statement relates to the period for which is not filed or corrected from traces website?

  1. Sudhindra

    TRACES has been indicating since 2 years to all Deductors to avoid filing repeated C9 corrections.
    Many deductors are mis-using this correction type by filing partial data in Regular Return and then using correction returns to add new challans and deductions, sometimes to the tune of thousands of records.

    The discontinuance in new FVU will effectively close the door on such misuse.

    Ensure you report all challans and deductions in Regular Return itself.
    Corrections returns are meant for inadvertent mistakes during regular return.


    Totally TDS filing is very headache. Now some additional problems to it. For additions of challan and Dedcutee rows for that challans we have to obtain DSC. But as per my today experience DSC cannot be registered with TRACES. What are new and new changes ( new headaches) going to be made…..

  3. Shyam N

    How can the deductees be added to the challans added online ? the conso file does not show the challans added

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