Important Instruction for filing quarterly TDS/TCS statements

Dear Deductor/Collector,

All Deductors/Collectors are required to file quarterly TDS/TCS statements
on or before the due dates prescribed by Income Tax Department (ITD) for the
respective Forms (i.e. Form 24Q, 26Q, 27Q or 27EQ).

Due date for filing of quarterly Regular TDS/TCS Statement(s) for the 1st
quarter of Financial Year 2015-16 is as mentioned below.

Due Date for Government Deductors/Collectors
Due Date for Other Deductors/Collectors
Quarter 1 of FY 2015-16 (April to June)
31st July 2015
15th July 2015

You are requested to take due diligence with respect to preparation and
filing of TDS/TCS Statement(s) and make a note of following points:

1.    For preparation of e-TDS/TCS Regular & Correction Statement(s),
Deductors/Collectors may use NSDL e-Gov Return Preparation Utility (RPU)
which is freely downloadable from

·         RPU Version 1.2 (Java based)
·         RPU Version 4.4 (VB based)

2.    In case you are not using NSDL e-Gov RPU for preparing your quarterly
TDS/TCS statement, then kindly validate the TDS/TCS statement with below
mentioned versions of  File Validation Utility (FVU) available at TIN
website (URL:
<>  ) for

·         FVU Version 4.7 : for quarterly e-TDS/TCS Statement(s) pertaining
to FY 2010-11 onwards.
·         FVU Version 2.143 : for quarterly e-TDS/TCS Statement(s) from FY
2007-08 up to FY 2009-10.

3.    Before filing your regular TDS/TCS statement(s), kindly re-verify
Form, TAN, Financial Year & Quarter mentioned in your statement(s) and
ensure that no Regular Statement has been filed earlier for the Form, TAN,
and Financial Year & Quarter mentioned in the TDS/TCS Statement.

4.    To avoid last day rush, try to file your TDS/TCS statements on or
before due date.

5.    Filing of Regular TDS/TCS Statement(s) after the due date will lead to
late filing fees u/s 234E of Income Tax Department (ITD).

6.    Please mention the name and address of the Deductor/Collector as
present in TAN allotment /TAN correction letter in the TDS/TCS statement.
You can also check the same at
<>  under know your TAN option.

7.    Mention your correct e-mails ID and contact number for future

8.    Each e-TDS/TCS Statement (i.e. .fvu file) saved in a CD/Pen Drive has
to be furnished along with a signed copy of the control chart (i.e. Form 27A
generated through latest NSDL e-Gov FVU versions available on TIN website)
to a NSDL e-Gov TIN Facilitation Centres (i.e. TIN-FCs) near to your
location. You may search for TIN-FC near your location at

9.    After filing of your TDS/TCS Statement(s), you may check the status of
your TDS/TCS statement under Quarterly Statement Status option available on
TIN website at


10.  Visit our website <>
for more detailed information or guidelines on preparation and filing of
TDS/TCS Statement(s).

11.  In case of any queries / feedback, you may revert to us at <>  or Contact the TIN
Call Centre at 020-2721 8080.

For and on behalf of Tax Information Network.

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About eMinds Legal

eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.


  1. […]   Before filing your regular TDS/TCS statement(s), kindly re-verify Form, TAN,FINANCIAL Year & Quarter mentioned in your statement(s) and ensure that no Regular Statement has been […]

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