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File Validation Utility (FVU) 4.2 and 2.138 – Applicable from 26th April 2014

It’s the start of Tax compliance Season  and as with the last 3 quarters, there is a new FVU. NSDL came out with the latest  utility on 25th April 2014 late evening

FVU Applicability

Date Applicable from FVU Version
From 26th April 2014 4.2 & 2.138
Till  25th April 2014 4.1 & 2.137

Through the new FVU  the following changes/validations have been brought in place:

NIL Returns

Applicable Forms – 24Q

  • A Deductor would now be able to file NIL returns for all years
  • Since FVU 4.0, there was a lot of confusion on the filing on NIL returns
  • It’s still not clear whether NIL returns need to submitted for other Forms

Unique Acknowledgement Number (UAN)

Applicable Forms – 27Q

  • UAN refers to the acknowledgement received on successful filing of Form 15CA
  • The new utility now allows a User to key in alphanumeric values from 12 to 15 characters

Validation in the absence of Deductee’s PAN

Applicable Forms – 24Q

  • It’s well understood that, in case a Deductee doesn’t have a PAN, TDS needs to be deducted at higher of 20% or applicable rate.
  • This point was not being checked till the previous FVU filings.
  • Henceforth, the new Utility would now be validating this feature (i.e – If a Deductee does not have a PAN, and if the TDS deducted amount is less than 20%, the FVU would show an error

* Points expressed here are the Author’s interpretation. This cannot substitute Expert advice

Notification 11/2013 : Amendment in TDS Rules

CBDT has issued Notification No 11/2013 dated 19-2-2013 , which  is being explained and analysed in this blog.

Furnishing of TDS Statement under digital signature

  • Amendment in Rule 31A provides  for submission of TDS return electronically under digital signature. It also states furnishing of statement alongwith verification of statement in Form 27A  OR Verification through electronic process.
  • Currently a very large percentage of TDS statements are filed by visiting TIN facilitation centres and carrying TDS statement in a CD/Pen drive alongwith a signed Form 27A.
  • NSDL , has also provided for submission of return online under digital signature , but this requires prior registration.
  • We have to wait for new guidelines for online submission under digital signature or verification through electronic process.

Form 26A for Certificate from accountant under section 201

  • Under certain conditions, a deductor shall not be deemed to be assessee in default for non deduction of tax at source. One of the conditions is that such deductor will have to produce a certificate from accountant .
  • Form 26A has been prescribed for this purpose.
  • Director General of Income-tax (System) will specify the procedure , format and standards for furnishing of Form 26A
  • We have to wait for new guidelines for submission and verification of Form 26A

New Form 26B for Claim for refund

  • If any excess TDS is deposited, the claim for refund now can be filed by the deductor in newly inserted Form 26B.
  • This form will have to be submitted electronically under digital signatures.
  • Director General of Income-tax (System) will specify the procedure , format and standards for furnishing of Form 26B

Submission of certain details of amounts paid without deduction of tax at source

  • Notification 56/2012 dated 31-12-2012 had provided for no deduction of tax at source for certain payments made to banks.
  • The amended Rule provides for submission of details of such payments in TDS Statement.
  • We have to wait for changes in data structure to be notified by NSDL.

Change in Forms

Changes have been notified in

  • TDS/TCS Certificate :  Forms 16,16A,27D
  • TDS Statements : Forms 24Q,26Q,27Q and 27EQ
  • Declarations for payments without TDS/TCS : Form 15G, 15H, 27C 

We have to wait for changes in data structure to be notified by NSDL to give effect to this change. Detailed analysis of these changes will be discussed in a separate blog.

TRACES : Download and Print Form 16A

Now onwards, Form 16A text file will be available at TRACES web site only.

It is presumed that you have already registered on TRACES web site. If not , please read https://blog.ffcs.in/2012/12/27/traces-deductor-registration-and-login/

When will Form 16A file be available?

  • Form 16A text file will be available only after you have submitted regular statement in Form 26Q/27Q and the same has been processed at TDS CPC
  • Form 16A files are available from FY 2007-08 onwards

Steps to download Form 16A file

  1. Login with your UserId and Password
  2. In the main menu ,click Downloads->Form 16A
  3. You can either download file for all PANs or for selected PANs. For all PANs ,you need to select FY and Quarter. For Selected PANs, you have to select PANs from the given list.
  4. Validation Screen will appear. Enter validation details. This will also generate an authentication code.
  5. Details of authorized signatory will be picked up from “profile” and displayed
  6. Click Submit
  7. File will be available in Download->Requested Downloads

Downloading Form 16A text File

  • Click Download->Requested Downloads
  • Search option 1 is Request Number . Search Option 2 is Request Date.  Enter requisite details and click “View All”
  • All requests will be displayed. Click on the desired row
  • Download file either thru HTTP Download or thru Download Manager. HTTP Download is for smaller files while Download Manager is useful for large files and has the capability of resuming download in case of interruption

Entering Validation details

  • Enter Token Number for the Form type displayed on the screen. For this you must have acknowledgement copy ready
  • Non-Government Deductors must enter Challan Identification Details . The details must pertain to the selected FY, Quarter and Form
  • Amount must be entered in 2 decimal places.
  • Government deductors must enter BIN details
  • Enter any three PAN and Amounts from the CIN/ BIN details. If the number of PANs in the given CIN/BIN is less than three, then enter all such details i.e. one or two
  • Click Proceed. An authentication code will be generated
  • If for some reason , you need to submit request for download again , you will not be asked to enter validation details again. In such case, you can simply enter “authentication code” and proceed.

Downloading PDF Generator

  • Download PDF Generator from Quick Links under Deductor Tab
  • If your download is not complete or hangs, try again
  • The downloaded file is a zip file. Unzip it and Run. This will install the utility
  • Run the Utility
  • Please make sure that you have the latest version of PDF generator. As of writing this blog, the version is 1.1. dated Jan 18, 2013

Printing/ Generating Form 16A PDF files

  • After you have downloaded PDF Generator and Form 16A text file, run PDF Geneator
  • Select Form 16A text file in zip format. Do not unzip it
  • Enter TAN as password
  • Select Folder where Form 16A PDFs will be saved
  • Select Digital Signature file, if you want to digitally sign your Form 16A
  • Click Proceed
  • Separate PDF will be generated for each PAN in the selected folder

Frequently Asked Questions

Q : While entering Validation details for downloading Form 16A text file, I am getting “invalid details”

A : Unfortunately , TRACES is not giving exact cause of error. The possible causes can be:

  • You are entering amount without decimal places
  • You have entered incorrect CIN details
  • You have entered correct CIN details, but they do not pertain to the given FY, Quarter and Form
  • You have entered incorrect PAN/Amount details
  • You have entered correct PAN/Amount details, but they do not pertain to given CIN

Q : I am not able to download PDF Generator. It interrupts or gives error messages “Download interrupted”

A :  The only solution is to try again or try on a PC having better internet connectivity

Q : While generating Form 16A PDF file thru PDF Generator, I am getting message “input file is tempered”

A :  Download Form 16A file has a checksum and you may have tried to open it in notepad and edited it. Download again and do not edit anything in the file.

eTDS filing 2012-13 Q1 : FVU 3.5 and new penal provisions

eTDS  statement for 2012-13 first quarter is to be filed on or before July 15,2012. Few important changes and points to remember are given below

Mandatory Fees and Penal provisions

File eTDS Statement in time or pay late filing fees ( Section 234E)

From 1st July 2012, failure to submit eTDS statement in time will result in fees

  • A mandatory fees of Rs. 200 per day is applicable for any delay in furnishing of eTDS statement.
  •  Total fees will be limited to the amount of TDS deducted
  • Such fees must be paid before filing of eTDS statement and shown appropriately therein.

Penalty for late filing or incorrect filing ( Section 271H)

Effective July 1, 2012

  • A delay beyond one year will result in penalty ranging from Rs. 10,000 to 1 lac.
  • Failure to file eTDS statement or filing incorrect details like PAN, challan details, TDS amount will also result in penalty being levied ranging from Rs. 10,000 to 1 lac

From the above, it is clear that this time when you fie eTDS statement, you need to file in time and also ensure that you are not filing incorrect details in the statement

FVU Version 3.5

  • Effective July 1, 2012 , eTDS file must be validated with file validation utility version 3.5 for current filing
  • For statements pertaining to FY upto 2009-10, there no change in the fvu and and same version <> will continue
  • There is only one change brought about by fvu 3.5 and it is in respect of BIN – Book Identification Number.

Book Identification Number – BIN

BIN consists of the following:

  • Receipt Number: Seven digit unique number generated for each Form 24G statement successfully accepted at the TIN central system.
  • DDO Serial Number: Five digit unique number generated for each DDO record with valid TAN present in the Form 24G statement successfully accepted at the TIN central system.
  • Date: The last date of the month and year for which TDS/TCS is reported in Form 24G. Date will be in DD/MM/YYYY format.

AO has to communicate the BIN details to the respective DDO.BIN is to be quoted by the Drawing and Disbursing Officer (DDO) in transfer voucher details in their quarterly TDS/TCS statements.

FVU 3.5 will verify  structural validation for BIN quoted by the Govt. deductors (where TDS/TCS is deposited by book entry). BIN should be the same that has been provided by TIN on upload of Form 24G by respective PAO/DTO

Form 16A for FY 2012-13 : Only from TIN Web Site

In respect of each deduction made on or after 01-04-2012,  every type of deductor will have to download Form 16A file from TIN web site and then issue the same to deductees.

Form 16A for Financial Year 2012-13

  • CBDT  has issued Circular 01/2012 in respect of issue of Form 16A for FY 2012-13.
  • Every deductor has to now issue Form 16A which are generated through TIN system and downloaded from TIN web site.
  • This is applicable even to Government deductors who deposit TDS in the central government account through book entry.

Form 16A for Financial Year 2011-12

  • CBDT had issued Circular 03/2011 on May 13, 2011   
  • For the following categories of deductors,  it is mandatory to download Form 16A from TIN Web Site and issue such downloaded certificates to deductees : Companies , Banks and  Co-operative society engaged in banking business
  • For other deductors, it is optional to download Form 16A from TIN Web site

Procedure for downloading Form 16A from TIN-Web site

This procedure is already explained in our previous blog .