File Format by dMm2l3jw

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									                                                                                                                                                                                                                                                                                          Annexure-B


File Format for Correction in Non-Salary TDS Statement - Form 26Q

      General Notes -
1     File should be generated in ASCII Format with "txt" as filename extension.
2     Each Record (including last record) must start on new line and must end with a newline character. Hex Values : "0D" & "0A".
3     The values in the statement should be in BLOCK letters only eg value of field 'Record Type' in case of 'File Header' should be specified as 'FH' and not 'fh'.

4     For all amount fields decimal value with precision of 2 should be provided e.g. 1000.50, 2345.00. It may be noted that in case of certain amount fields where fractional portion
      is not allowed, the value should contain decimal point followed by two zeros i.e. value - 2345 will not be allowed, whereas value - 2345.00 will be allowed.

5     For Rate at which tax Deducted (DD), decimal with precision value 4 should be provided e.g. if the rate is 2 then the same should be mentioned as 2.0000

6     All dates should be in 'ddmmyyyy' format. No date should be a future date.
7     This is a ^ delimited variable field width file. This means that in case of empty spaces there is no need to provide leading '0' for numerals and trailing spaces for character
      fields.
8     The total number of delimiters (i.e. "^") in any type of record should be one less than the total number of fields in the respective record. For example the total number of fields
      in "File Header record" is 16, hence the total no. of delimiters in 'File Header" would be 15.
9     Corrections indicates: C1 - Correction in deductor details (excluding TAN), C2 - Correction in deductor (excluding TAN) and/or challan details, C3 - Correction in deductor
      (excluding TAN), challan, and/or deductee details, C9 - Correction in challan (addition of challan/s), C5 - Correction in PAN of deductees, Y- Cancellation of Statement

10    Different types of corrections (C3, C9 etc.) can be done in a single file using different batches for different corrections (C3, C9 etc.) as required. For example, if Address of
      deductor is to be updated along with updation in deductee details and addition in challans also, the file should have two batches - C3 and C9. Y type of correction cannot be
      filed with other type of corrections. For detailed guidelines refer Deductors' Manual.
11    Number of batches present in a file should not exceed five. One type of batch (C1, C2 etc.) can be present once only in a file ie two or more C3 batches are not allowed in a
      file.
12    Fields marked with # can be updated, if required, otherwise should be same as specified in last statement (regular or correction).

      Correction in Non Salary TDS Statement - Form 26Q - (File Header - FH)
Sr.   Field                       3 digit Data        Size REMARKS FOR CORRECTION                       REMARKS FOR CORRECTION                REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                               Column Type                 C1 - DEDUCTOR (EXCLUDING                  C2 - DEDUCTOR (EXCLUDING              DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                  Number                      TAN) DETAILS                              TAN), AND/OR CHALLAN                  CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                  as per                                                                DETAILS                               DETAILS
                                  Form
                                  26Q
1     Line Number                         INTEGER 9           Running sequence number for               Running sequence number for           Running sequence number for each line in Running sequence number for each            Running sequence number for each       Running sequence number for each
                                                              each line in the correction               each line in the correction           the correction statement.                line in the correction statement.           line in the correction statement.      line in the correction statement.
                                                              statement.                                statement.
2     Record Type                         CHAR        2       Value should be "FH" (File                Value should be "FH" (File            Value should be "FH" (File Header)            Value should be "FH" (File Header)     Value should be "FH" (File Header)     Value should be "FH" (File Header)
                                                              Header)                                   Header)
3     File Type                           CHAR        4       Value should be "NS1".                    Value should be "NS1".                Value should be "NS1".                        Value should be "NS1".                 Value should be "NS1".                 Value should be "NS1".
4     Upload Type                         CHAR        2       Value should be "C".                      Value should be "C".                  Value should be "C".                          Value should be "C".                   Value should be "C".                   Value should be "C".
5     File Creation Date                  DATE        8       Mention the date of creation of           Mention the date of creation of the   Mention the date of creation of the           Mention the date of creation of the    Mention the date of creation of the    Mention the date of creation of the
                                                              the correction statement in               correction statement in ddmmyyyy      correction statement in ddmmyyyy format.      correction statement in ddmmyyyy       correction statement in ddmmyyyy       correction statement in ddmmyyyy
                                                              ddmmyyyy format.                          format.                                                                             format.                                format.                                format.
6     File Sequence No.                   INTEGER 9           Indicates the running sequence            Indicates the running sequence        Indicates the running sequence number         Indicates the running sequence         Indicates the running sequence         Indicates the running sequence
                                                              number for the correction                 number for the correction             for the correction statement. Should be       number for the correction statement.   number for the correction statement.   number for the correction statement.
                                                              statement. Should be unique               statement. Should be unique           unique across all the statements.             Should be unique across all the        Should be unique across all the        Should be unique across all the
                                                              across all the statements.                across all the statements.                                                          statements.                            statements.                            statements.
7     Uploader Type                       CHAR        1       Value should be "D"                       Value should be "D"                   Value should be "D"                           Value should be "D"                    Value should be "D"                    Value should be "D"
8     TAN of Deductor                     CHAR        10      Should be same as TAN of                  Should be same as TAN of              Should be same as TAN of deductor             Should be same as TAN of deductor      Should be same as TAN of deductor      Should be same as TAN of deductor
                                                              deductor mentioned in                     deductor mentioned in                 mentioned in corresponding regular            mentioned in corresponding regular     mentioned in corresponding regular     mentioned in corresponding regular
                                                              corresponding regular statement           corresponding regular statement       statement (original) accepted by TIN          statement (original) accepted by TIN   statement (original) accepted by TIN   statement (original) accepted by TIN
                                                              (original) accepted by TIN central        (original) accepted by TIN central    central system.                               central system.                        central system.                        central system.
                                                              system.                                   system.
9     Total No. of Batches                INTEGER 9           Indicates the number of batches           Indicates the number of batches       Indicates the number of batches that the      Indicates the number of batches that   Indicates the number of batches that Indicates the number of batches that
                                                              that the correction statement             that the correction statement         correction statement contains.                the correction statement contains.     the correction statement contains.   the correction statement contains.
                                                              contains.                                 contains.                                                                                                                                                       Value should always be 1.

10    Record Hash (Not applicable)              NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.

11    FVU Version (Not applicable)              NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.

12    File Hash (Not applicable)                NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.
13    Sam Version (Not applicable)              NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.

14    SAM Hash (Not applicable)                 NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.
15    SCM Version (Not applicable)              NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.
16    SCM Hash (Not applicable)                 NA            0     No value should be specified.       No value should be specified.         No value should be specified.                 No value should be specified.          No value should be specified.          No value should be specified.

      Note : Single File Header record for the entire file.

      Correction in Non Salary TDS Statement - Form 26Q - (Batch Header - BH)
1     Line Number                         INTEGER 9          Running sequence number for                Running sequence number for           Running sequence number for each line in Running sequence number for each            Running sequence number for each       Running sequence number for each
                                                             each line in the correction                each line in the correction           the correction statement.                line in the correction statement.           line in the correction statement.      line in the correction statement.
                                                             statement.                                 statement.
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                                                                                                                                                                                                                                                                                        Annexure-B




Sr.   Field                           3 digit Data    Size   REMARKS FOR CORRECTION               REMARKS FOR CORRECTION                REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                   Column Type            C1 - DEDUCTOR (EXCLUDING             C2 - DEDUCTOR (EXCLUDING              DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                      Number                 TAN) DETAILS                         TAN), AND/OR CHALLAN                  CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                      as per                                                      DETAILS                               DETAILS
                                      Form
                                      26Q
2     Record Type                             CHAR    2      Value should be "BH" (Batch          Value should be "BH" (Batch           Value should be "BH" (Batch Header).         Value should be "BH" (Batch Header). Value should be "BH" (Batch                   Value should be "BH" (Batch
                                                             Header).                             Header).                                                                                                                Header).                                      Header).
3     Batch Number                            INTEGER 9      Value must start with 1.             Value should start with 1.            Value should start with 1.                   Value should start with 1.           Value should start with 1.                    Value should always be 1.
4     Count of Challan/transfer               INTEGER 9      No value should be specified.        Count of challans/transfer            Count of challans/transfer vouchers          Count of challans/transfer vouchers  Count of challans/transfer vouchers           No value should be specified.
      voucher Records                                                                             vouchers contained within the         contained within the statement.              contained within the statement.      contained within the statement.
                                                                                                  statement.
5     Form Number                             CHAR    4      Value must be "26Q".                 Value must be "26Q".                  Value must be "26Q".                         Value must be "26Q".                     Value must be "26Q".                      Value must be "26Q".
6     Transaction Type (type of               CHAR    2      value should be "C1"                 Value should be "C2"                  value should be "C3"                         Value should be "C5"                     Value should be "C9"                      Value should be "Y"
      correction)
7     Batch Updation Indicator                INTEGER 1      No value should be specified.        If there are updations in "BH"        If there are updations in "BH" (Batch        No value should be specfied              No value should be specfied.              No value should be specified.
                                                                                                  (Batch Header) - deductor details     Header) - deductor details except TAN,
                                                                                                  except TAN, then value should be      then value should be "1" else it should be
                                                                                                  "1" else it should be "0". If value   "0". If value is "0" then no updations can
                                                                                                  is "0" then no updations can be       be done in the BH.
                                                                                                  done in the BH.

8     Original RRR No. (Provisional           INTEGER 15     Specify Provisional Receipt          Specify Provisional Receipt           Specify Provisional Receipt Number (PRN) Specify Provisional Receipt Number           Specify Provisional Receipt Number        Specify Provisional Receipt Number
      Receipt Number of Regular                              Number (PRN) of corresponding        Number (PRN) of corresponding         of corresponding regular statement.      (PRN) of corresponding regular               (PRN) of corresponding regular            (PRN) of corresponding regular
      statement) (verification key)                          regular statement.                   regular statement.                                                             statement.                                   statement.                                statement.


9     Previous RRR Number                     INTEGER 15     * If no correction statement has     * If no correction statement has      * If no correction statement has been        * If no correction statement has been    * If no correction statement has been     * If no correction statement has been
      (Provisional Receipt Number)                           been furnished prior to current      been furnished prior to current       furnished prior to current correction        furnished prior to current correction    furnished prior to current correction     furnished prior to current correction
      (verification key)                                     correction statement then            correction statement then mention     statement then mention Original RRR No.      statement then mention Original RRR      statement then mention Original RRR       statement then mention Original
                                                             mention Original RRR No. (PRN        Original RRR No. (PRN of              (PRN of corresponding regular statement).    No. (PRN of corresponding regular        No. (PRN of corresponding regular         RRR No. (PRN of corresponding
                                                             of corresponding regular             corresponding regular statement).     * If any correction statement has been       statement).                              statement).                               regular statement).
                                                             statement).                          * If any correction statement has     furnished prior to current correction        * If any correction statement has been   * If any correction statement has         * If any correction statement has
                                                             * If any correction statement has    been furnished prior to current       statement specify PRN of last correction     furnished prior to current correction    been furnished prior to current           been furnished prior to current
                                                             been furnished prior to current      correction statement specify PRN      statement (viz. C1, C2, C3, C5, C9).         statement specify PRN of last            correction statement specify PRN of       correction statement specify PRN of
                                                             correction statement specify PRN     of last correction statement (viz.                                                 correction statement (viz. C1, C2, C3,   last correction statement (viz. C1, C2,   last correction statement (viz. C1,
                                                             of last correction statement (viz.   C1, C2, C3, C5, C9).                                                               C5, C9).                                 C3, C5, C9).                              C2, C3, C5, C9).
                                                             C1, C2, C3, C5, C9).

10    RRR Number (Provisional                 NA      0      No value should be specified.        No value should be specified.         No value should be specified.                No value should be specified.            No value should be specified.             No value should be specified.
      Receipt Number)
11    RRR Date (Provisional                   NA      0      No value should be specified.        No value should be specified.         No value should be specified.                No value should be specified.            No value should be specified.             No value should be specified.
      Receipt Date)


12    Last TAN of Deductor                    CHAR    10     Value should be same as TAN of       Value should be same as TAN of        Value should be same as TAN of collector     Value should be same as TAN of           Value should be same as TAN of            Value should be same as TAN of
      (verification key)                                     collector mentioned in               collector mentioned in                mentioned in corresponding regular           collector mentioned in corresponding     collector mentioned in corresponding      collector mentioned in corresponding
                                                             corresponding regular statement      corresponding regular statement       statement accepted by TIN central            regular statement accepted by TIN        regular statement accepted by TIN         regular statement accepted by TIN
                                                             accepted by TIN central system.      accepted by TIN central system.       system.                                      central system.                          central system.                           central system.

13    TAN of Deductor                         CHAR    10     Should be same as Last TAN of    Should be same as Last TAN of             Should be same as Last TAN of Deductor, No value should be specified.                 Should be same as Last TAN of             Should be same as Last TAN of
                                                                                              Deductor, i.e. Sr. No. 12 of BH in
                                                             Deductor, i.e. Sr. No. 12 of BH in                                         i.e. Sr. No. 12 of BH in current statement.                                           Deductor, i.e. Sr. No. 12 of BH in        Deductor, i.e. Sr. No. 12 of BH in
                                                             current statement.               current statement.                                                                                                              current statement.                        current statement.
14    Filler1                                 NA      0      No value should be specified.    No value should be specified.             No value should be specified.                No value should be specified.            No value should be specified.             No value should be specified.
15    PAN of Deductor                         CHAR    10     # PAN of deductor.               # If "Batch Updation Indicator" is        # If "Batch Updation Indicator" is "1"       No value should be specified.            No value should be specified.             No value should be specified.
                                                                                              "1" mention PAN of deductor. If           mention PAN of deductor. If "Batch
                                                                                              "Batch Updation Indicator" is "0"         Updation Indicator" is "0" no value should
                                                                                              no value should be specified.             be specified.
16    Assessment Year ( A. Y.)                INTEGER 6      Mandatory field. A.Y. should be Mandatory field. A.Y. should be            Mandatory field. A.Y. should be same as      Mandatory field. A.Y. should be          Mandatory field. A.Y. should be           Mandatory field. A.Y. should be
      (verification key)                                     same as that mentioned in        same as that mentioned in                 that mentioned in corresponding regular      same as that mentioned in                same as that mentioned in                 same as that mentioned in
                                                             corresponding regular statement. corresponding regular statement.          statement. Value should be 200607 for        corresponding regular statement.         corresponding regular statement.          corresponding regular statement.
                                                             Value should be 200607 for A.Y. Value should be 200607 for A.Y.            A.Y. 2006-07. THIS FIELD CANNOT BE           Value should be 200607 for A.Y.          Value should be 200607 for A.Y.           Value should be 200607 for A.Y.
                                                             2006-07. THIS FIELD CANNOT       2006-07. THIS FIELD CANNOT                UPDATED.                                     2006-07. THIS FIELD CANNOT BE            2006-07. THIS FIELD CANNOT BE             2006-07. THIS FIELD CANNOT BE
                                                             BE UPDATED.                      BE UPDATED.                                                                            UPDATED.                                 UPDATED.                                  UPDATED.

17    Financial Year (F. Y.)                  INTEGER 6      Mandatory field. F.Y. should be      Mandatory field. F.Y. should be       Mandatory field. F.Y. should be same as      Mandatory field. F.Y. should be          Mandatory field. F.Y. should be           Mandatory field. F.Y. should be
      (verification key)                                     same as that mentioned in            same as that mentioned in             that mentioned in corresponding regular      same as that mentioned in                same as that mentioned in                 same as that mentioned in
                                                             corresponding regular statement.     corresponding regular statement.      statement. Value shoud be 200506 for F.      corresponding regular statement.         corresponding regular statement.          corresponding regular statement.
                                                             Value shoud be 200506 for F. Y.      Value shoud be 200506 for F. Y.       Y. 2005-06. THIS FIELD CANNOT BE             Value shoud be 200506 for F. Y.          Value shoud be 200506 for F. Y.           Value shoud be 200506 for F. Y.
                                                             2005-06. THIS FIELD CANNOT           2005-06. THIS FIELD CANNOT            UPDATED.                                     2005-06. THIS FIELD CANNOT BE            2005-06. THIS FIELD CANNOT BE             2005-06. THIS FIELD CANNOT BE
                                                             BE UPDATED.                          BE UPDATED.                                                                        UPDATED.                                 UPDATED.                                  UPDATED.




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                                                                                                                                                                                                                                                                                 Annexure-B




Sr.   Field                         3 digit Data    Size   REMARKS FOR CORRECTION              REMARKS FOR CORRECTION               REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                 Column Type            C1 - DEDUCTOR (EXCLUDING            C2 - DEDUCTOR (EXCLUDING             DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                    Number                 TAN) DETAILS                        TAN), AND/OR CHALLAN                 CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                    as per                                                     DETAILS                              DETAILS
                                    Form
                                    26Q
18    Period (verification key)             CHAR    2      Mandatory field. Period should      Mandatory field. Period should       Mandatory field. Period should be same         Mandatory field. Period should be      Mandatory field. Period should be      Mandatory field. Period should be
                                                           be same as specified in             be same as specified in              as specified in corresponding regular          same as specified in corresponding     same as specified in corresponding     same as specified in corresponding
                                                           corresponding regular statement.    corresponding regular statement.     statement. Valid values are Q1, Q2, Q3,        regular statement. Valid values are    regular statement. Valid values are    regular statement. Valid values are
                                                           Valid values are Q1, Q2, Q3, Q4     Valid values are Q1, Q2, Q3, Q4      Q4 for 1st quarter, 2nd quarter, 3rd           Q1, Q2, Q3, Q4 for 1st quarter, 2nd    Q1, Q2, Q3, Q4 for 1st quarter, 2nd    Q1, Q2, Q3, Q4 for 1st quarter, 2nd
                                                           for 1st quarter, 2nd quarter, 3rd   for 1st quarter, 2nd quarter, 3rd    quarter and 4th quarter respectively. THIS     quarter, 3rd quarter and 4th quarter   quarter, 3rd quarter and 4th quarter   quarter, 3rd quarter and 4th quarter
                                                           quarter and 4th quarter             quarter and 4th quarter              FIELD CANNOT BE UPDATED.                       respectively. THIS FIELD CANNOT        respectively. THIS FIELD CANNOT        respectively. THIS FIELD CANNOT
                                                           respectively. THIS FIELD            respectively. THIS FIELD                                                            BE UPDATED.                            BE UPDATED.                            BE UPDATED.
                                                           CANNOT BE UPDATED.                  CANNOT BE UPDATED.

19    Name of Deductor                      CHAR    75     # Mandatory to mention the name     # Mandatory to mention the name      # Mandatory to mention the name of the        Mandatory to mention the name of        Mandatory to mention the name of       Mandatory to mention the name of
                                                           of the deductor as specified in     of the deductor irrespective of      deductor irrespective of "Batch Updation      the deductor as specified in last       the deductor as specified in last      the deductor as specified in last
                                                           last statement (regular or          "Batch Updation Indicator" being     Indicator" being "1" or "0". Value can be     statement (regular or correction).      statement (regular or correction).     statement (regular or correction).
                                                           correction).                        "1" or "0". Value can be updated     updated only if "Batch Updation Indicator"
                                                                                               only if "Batch Updation Indicator"   is "1". If indicator is "0" value shoud be as
                                                                                               is "1". If indicator is "0" value    specified in last statement (regular or
                                                                                               shoud be as specified in last        correction).
                                                                                               statement (regular or correction).

20    Deductor's Branch/ Division           CHAR    75     # Mention Branch/Division of the # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1"       No value should be specified.            No value should be specified.          No value should be specified.
                                                           Deductor                         "1" mention Branch/Division of          mention Branch/Division of Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is "0" , no value
                                                                                            Indicator" is "0" then no value         should be specified.
                                                                                            should be specified.
21    Deductor's Address1                   CHAR    25     # Mandatory to mention address # If "Batch Updation Indicator" is        # If "Batch Updation Indicator" is "1" it is   No value should be specified.          No value should be specified.          No value should be specified.
                                                           line 1 of the Deductor.          "1" it is mandatory to mention          mandatory to mention address line 1 of
                                                                                            address line 1 of Deductor. If          Deductor. If "Batch Updation Indicator" is
                                                                                            "Batch Updation Indicator" is "0" ,     "0" , no value should be specified.
                                                                                            no value should be specified.
22    Deductor's Address2                   CHAR    25     # Mention the address line 2 of  # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1"       No value should be specified.            No value should be specified.          No value should be specified.
                                                           the Deductor.                    "1" mention address line 2 of           mention address line 2 of Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is "0" , No value
                                                                                            Indicator" is "0" , No value should     should be specified.
                                                                                            be specified.
23    Deductor's Address3                   CHAR    25     # Mention the address line 3 of  # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1"       No value should be specified.            No value should be specified.          No value should be specified.
                                                           the Deductor.                    "1" mention address line 3 of           mention address line 3 of Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is "0" , No value
                                                                                            Indicator" is "0" , no value should     should be specified.
                                                                                            be specified.
24    Deductor's Address4                   CHAR    25     # Mention the address line 4 of  # If "Batch Updation Indicator"         # If "Batch Updation Indicator" is"1"        No value should be specified.            No value should be specified.          No value should be specified.
                                                           the Deductor.                    is"1" mention address line 4 of         mention address line 4 of Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is "0" , No value
                                                                                            Indicator" is "0" , no value should     should be specified.
                                                                                            be specified.
25    Deductor's Address5                   CHAR    25     # Mention the address line 5 of  # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1"       No value should be specified.            No value should be specified.          No value should be specified.
                                                           the Deductor.                    "1" mention address line 5 of           mention address line 5 of Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is "0" , No value
                                                                                            Indicator" is "0" , no value should     should be specified.
                                                                                            be specified.
26    Deductor's Address - State            INTEGER 2      # Mandatory to mention 2-digit   # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1" it is No value should be specified.            No value should be specified.          No value should be specified.
                                                           state code of the Deductor from "1" it is mandatory to mention 2-        mandatory to mention 2-digit state code of
                                                           Annexure 1.                      digit state code of the Deductor        the Deductor from Annexure 1. If "Batch
                                                                                            from Annexure 1. If "Batch              Updation Indicator' is"0" , No value should
                                                                                            Updation Indicator' is "0" , no         be specified.
                                                                                            value should be specified.
27    Deductor's Address -                  INTEGER 6      # Mandatory to mention PIN Code # If "Batch Updation Indicator" is       # If "Batch Updation Indicator" is "1" it is   No value should be specified.          No value should be specified.          No value should be specified.
      Pincode                                              of the Deductor. This is a       "1" it is mandatory to mention PIN      mandatory to mention PIN Code of the
                                                           mandatory field.                 Code of the Deductor. If "Batch         Deductor. If "Batch Updation Indicator"
                                                                                            Updation Indicator" is "0" , no         is"0" , No value should be specified.
                                                                                            value should be specified.
28    Deductor's Email ID                   CHAR    75     # Mention valid e-mail ID of the # If "Batch Updation Indicator" is      # If "Batch Updation Indicator" is "1"      No value should be specified.             No value should be specified.          No value should be specified.
                                                           Deductor.                        "1" mention valid e-mail of the         mention valid e-mail of the Deductor. If
                                                                                            Deductor. If "Batch Updation            "Batch Updation Indicator" is"0" , No value
                                                                                            Indicator" is "0" , no value should     should be specified.
                                                                                            be specified.
29    Deductor 's STD                       INTEGER 5      # Mention STD code of Deductor. # If "Batch Updation Indicator" is       # If "Batch Updation Indicator" is "1"      No value should be specified.             No value should be specified.          No value should be specified.
                                                                                            "1" mention STD code of                 mention STD code of Deductor. If "Batch
                                                                                            Deductor. If "Batch Updation            Updation Indicator" is"0" , No value should
                                                                                            Indicator' is "0" , no value should     be specified.
                                                                                            be specified.

                                                                                                                                            Page 3                                                                                                  8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                            Annexure-B




Sr.   Field                           3 digit Data    Size   REMARKS FOR CORRECTION              REMARKS FOR CORRECTION                 REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                   Column Type            C1 - DEDUCTOR (EXCLUDING            C2 - DEDUCTOR (EXCLUDING               DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                      Number                 TAN) DETAILS                        TAN), AND/OR CHALLAN                   CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                      as per                                                     DETAILS                                DETAILS
                                      Form
                                      26Q
30    Deductor 's Telephone-                  INTEGER 10     # Mention telephone number of       # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"      No value should be specified.     No value should be specified.        No value should be specified.
      Phone No.                                              Deductor.                           "1" mention telephone number of        mention telephone number of Deductor. If
                                                                                                 Deductor. If "Batch Updation           "Batch Updation Indicator" is"0" , No value
                                                                                                 Indicator' is "0" , no value should    should be specified.
                                                                                                 be specified.
31    Change of Address of                   CHAR     1      State "Y" if address of deductor    # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"      No value should be specified.     No value should be specified.        No value should be specified.
      Deductor since last statement                          has changed after furnishing last   "1" mention "Y" or "N". State 'Y" if   mention "Y" or "N". State 'Y" if address of
                                                             statement, if not state "N".        address of deductor has changed        deductor has changed after furnishing last
                                                                                                 after furnishing last statement,       statement, else state "N". If "Batch
                                                                                                 else state "N". If "Batch Updation     Updation Indicator" is "0" no value should
                                                                                                 Indicator" is "0" no value should      be specified.
                                                                                                 be specified.
32    Deductor's Type                        CHAR     1      # State "C" for Government, "O"     # State "C" for Government, "O"        # State "C" for Government, "O" for Other State "C" for Government, "O" for   State "C" for Government, "O" for    State "C" for Government, "O" for
                                                             for Other Deductors.                for Other Deductors irrespective of    Deductors irrespective of "Batch Updation Others.                             Others.                              Others.
                                                                                                 "Batch Updation Indicator being        Indicator being "1" or "0". Value can be
                                                                                                 "1" or "0". Value can be updated       updated only if "Batch Updation Indicator"
                                                                                                 only if "Batch Updation Indicator"     is "1". If indicator is "0" value shoud be as
                                                                                                 is "1". If indicator is "0" value      specified in last statement (regular or
                                                                                                 shoud be as specified in last          correction).
                                                                                                 statement (regular or correction).

33    Name of Person responsible             CHAR     75     # Mandatory to mention the name     # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1" it is No value should be specified.    No value should be specified.        No value should be specified.
      for Deduction                                          of person responsible for           "1" it is mandatory to mention the     mandatory to mention the name of person
                                                             deduction on behalf of the          name of person responsible for         responsible for deduction on behalf of the
                                                             deductor.                           deduction on behalf of the             deductor. If "Batch Updation Indicator" is
                                                                                                 deductor. If "Batch Updation           "0" , No value should be specified.
                                                                                                 Indicator" is "0" , no value should
                                                                                                 be specified.
34    Designation of the Person              CHAR     20     # Mandatory to mention the          # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1" it is No value should be specified.    No value should be specified.        No value should be specified.
      responsible for Deduction                              designation of the person           "1" it is mandatory to mention the     mandatory to mention the designation of
                                                             responsible for deduction on        designation of the person              the person responsible for paying salary
                                                             behalf of the deductor.             responsibe for deduction on            on behalf of the deductor. If "Batch
                                                                                                 behalf of the deductor. If "Batch      Updation Indicator" is "0" , No value should
                                                                                                 Updation Indicator" is "0" , no        be specified.
                                                                                                 value should be specified.
35    Responsible Person's                   CHAR     25     # Mandatory to mention address      # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1" it is No value should be specified.    No value should be specified.        No value should be specified.
      Address1                                               line 1 of the responsible person.   "1" it is mandatory to mention         mandatory to mention address line 1 of
                                                                                                 address line 1 of the responsible      the responsible person. If "Batch Updation
                                                                                                 person. If "Batch Updation             Indicator" is "0", no value should be
                                                                                                 Indicator" is "0", no value should     specified.
                                                                                                 be specified.
36    Responsible Person's                   CHAR     25     # Mention the address line 2 of     # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.   No value should be specified.        No value should be specified.
      Address2                                               the responsible person.             "1" mention address line 2 of the      mention address line 2 of the responsible
                                                                                                 responsible person. If "Batch          person. If "Batch Updation Indicator" is "0",
                                                                                                 Updation Indicator" is "0", no         no value should be specified.
                                                                                                 value should be specified.
37    Responsible Person's                   CHAR     25     # Mention the address line 3 of     # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.   No value should be specified.        No value should be specified.
      Address3                                               the responsible person.             "1" mention address line 3 of the      mention address line 3 of the responsible
                                                                                                 responsible person. If "Batch          person. If "Batch Updation Indicator" is "0",
                                                                                                 Updation Indicator" is "0", no         no value should be specified.
                                                                                                 value should be specified.
38    Responsible Person's                   CHAR     25     # Mention the address line 4 of     # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.   No value should be specified.        No value should be specified.
      Address4                                               the responsible person.             "1" mention address line 4 of the      mention address line 4 of the responsible
                                                                                                 responsible person. If "Batch          person. If "Batch Updation Indicator" is "0",
                                                                                                 Updation Indicator" is "0", no         no value should be specified.
                                                                                                 value should be specified.
39    Responsible Person's                   CHAR     25     # Mention the address line 5 of     # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.   No value should be specified.        No value should be specified.
      Address5                                               the responsible person.             "1" mention address line 5 of the      mention address line 5 of the responsible
                                                                                                 responsible person. If "Batch          person. If "Batch Updation Indicator" is "0",
                                                                                                 Updation Indicator" is "0", no         no value should be specified.
                                                                                                 value should be specified.
40    Responsible Person's                   INTEGER 2       # Mandatory to mention 2-digit      # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1" it is No value should be specified.    No value should be specified.        No value should be specified.
      Address - State                                        state code of the responsible       "1" it is mandatory to mention 2-      mandatory to mention 2-digit state code of
                                                             person from Annexure 1.             digit state code of the responsible    the responsible person from Annexure 1. If
                                                                                                 person from Annexure 1. If "Batch      "Batch Updation Indicator" is "0", no value
                                                                                                 Updation Indicator" is "0", no         should be specified.
                                                                                                 value should be specified.



                                                                                                                                               Page 4                                                                                           8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                                 Annexure-B


Sr.   Field                          3 digit Data    Size    REMARKS FOR CORRECTION              REMARKS FOR CORRECTION                 REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                  Column Type             C1 - DEDUCTOR (EXCLUDING            C2 - DEDUCTOR (EXCLUDING               DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                     Number                  TAN) DETAILS                        TAN), AND/OR CHALLAN                   CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                     as per                                                      DETAILS                                DETAILS
                                     Form
                                     26Q
41    Responsible Person's                   INTEGER 6       # Mandatory to mention PIN Code # If "Batch Updation Indicator" is         # If "Batch Updation Indicator" is "1" it is   No value should be specified.     No value should be specified.           No value should be specified.
      Address - PIN Code                                     of the responsible person.      "1" it is mandatory to mention PIN         mandatory to mention PIN Code of the
                                                                                             Code of the responsible person.            responsible person. If "Batch Updation
                                                                                             If "Batch Updation Indicator" is "0",      Indicator" is "0", no value should be
                                                                                             no value should be specified.              specified.

42    Responsible Person's Email            CHAR      75     # Mention valid e-mail ID of the    # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"       No value should be specified.       No value should be specified.           No value should be specified.
      ID -1                                                  responsible person.                 "1" mention valid e-mail ID of the     mention valid e-mail ID of the responsible
                                                                                                 responsible person. If "Batch          person. If "Batch Updation Indicator" is "0"
                                                                                                 Updation Indicator" is "0", no         , No value should be specified.
                                                                                                 value should be specified.
43    Remark                                N.A.    0        No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.
44    Responsible Person's STD              INTEGER 5        # Mention STD code of               # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"         No value should be specified.     No value should be specified.           No value should be specified.
      CODE                                                   responsible person.                 "1" mention STD code of                mention STD code of responsible person.
                                                                                                 responsible person. If "Batch          If "Batch Updation Indicator" is "0", no
                                                                                                 Updation Indicator" is "0", no         value should be specified.
                                                                                                 value should be specified.
45    Responsible Person's Tel-             INTEGER 10       # Mention telephone number of       # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.      No value should be specified.           No value should be specified.
      Phone No:                                              responsible person.                 "1" mention telephone number of        mention telephone number of responsbile
                                                                                                 responsbile person. If "Batch          person. If "Batch Updation Indicator" is "0",
                                                                                                 Updation Indicator" is "0", no         no value should be specified.
                                                                                                 value should be specified.
46    Change of Address of                  CHAR      1      # State "Y" if address of           # If "Batch Updation Indicator" is     # If "Batch Updation Indicator" is "1"        No value should be specified.      No value should be specified.           No value should be specified.
      Responsible person since                               responsible person has changed "1" mention "Y" or "N". State 'Y" if        mention "Y" or "N". State 'Y" if address of
      last statement                                         since furnishing last statement, if address of responsible person          responsible person has changed after
                                                             not state "N".                      has changed after furnishing last      furnishing last statement, else state "N". If
                                                                                                 statement, else state "N". If "Batch   "Batch Updation Indicator" is "0" then no
                                                                                                 Updation Indicator" is "0" then no     value should be specified.
                                                                                                 value should be specified.

47    Batch Total of - Total of             DECIMAL 15       No value should be specified.       Mention the Total of Deposit           Mention the Total of Deposit Amount as         No value should be specified.     Mention the Total of Deposit Amount No value should be specified.
      Deposit Amount as per                                                                      Amount as per Challan. The value       per Challan. The value here should be                                            as per Challan. The value here
      Challan                                                                                    here should be same as sum of          same as sum of values in field 'Total of                                         should be same as sum of values in
                                                                                                 values in field 'Total of Deposit      Deposit Amount as per Challan' in the                                            field 'Total of Deposit Amount as per
                                                                                                 Amount as per Challan' in the          'Challan Detail' record across all Challans                                      Challan' in the 'Challan Detail' record
                                                                                                 'Challan Detail' record across all     in the current statement. Value 1000                                             across all Challans in the current
                                                                                                 Challans in the current statement.     should be represented as 1000.00 in this                                         statement. Value 1000 should be
                                                                                                 Value 1000 should be                   field.                                                                           represented as 1000.00 in this field.
                                                                                                 represented as 1000.00 in this
                                                                                                 field.
48    TDS Circle where annual               N.A.      0      No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.
      return / statement under
      section 206 is to be filed
49    Count of Salary Details               N.A.      0      No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.
      Records
50    Batch Total of - Gross Total          N.A.      0      No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.
      Income as per Salary Detail
51    AO Approval                           CHAR      1      Value should be "N"                 Value should be "N"                    Value should be "N"                            Value should be "N"               Value should be "N"                     Value should be "N"
52    AO Approval Number                    N.A.      0      No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.
53    Record Hash (Not applicable)          NA        0      No value should be specified.       No value should be specified.          No value should be specified.                  No value should be specified.     No value should be specified.           No value should be specified.


      Correction in Non Salary TDS Statement - Form 26Q - (Challan / Transfer Voucher Detail Record - CD)
1     Line Number                           INTEGER 9        N.A                                 Running sequence number for            Running sequence number for each line in Running sequence number for each        Running sequence number for each                        N.A.
                                                                                                 each line in the correction            the correction statement.                line in the correction statement.       line in the correction statement .
                                                                                                 statement.
2     Record Type                           CHAR      2      N.A                                 Value should be "CD" (Challan          Value should be "CD" (Challan Detail)     Value should be "CD" (Challan Detail) Value should be "CD" (Challan                            N.A.
                                                                                                 Detail)                                                                                                                Detail)
3     Batch Number                          INTEGER 9        N.A                                 Value should be same as 'Batch         Value should be same as 'Batch Number' Value should be same as 'Batch           Value should be same as 'Batch                           N.A.
                                                                                                 Number' field in 'Batch Header'        field in 'Batch Header' record.           Number' field in 'Batch Header'       Number' field in 'Batch Header'
                                                                                                 record.                                                                          record.                               record.
4     Challan-Detail Record          401    INTEGER 9        N.A                                 Mandatory to mention serial            Mandatory to mention serial number        Mandatory to mention serial number Running serial number for 'Challan                          N.A.
      Number                                                                                     number quoted as "Challan Detail       quoted as "Challan Detail record number" quoted as "Challan Detail record       Detail' record in the current
                                                                                                 record number" from the                from the corresponding regular or last    number" from the corresponding        statement. The serial number will
                                                                                                 corresponding regular or last          correction statement which is to be       regular or last correction statement  start from the next number of the last
                                                                                                 correction statement which is to       updated (in case more than one challan is which is to be updated (in case more challan detail record number
                                                                                                 be updated (in case more than          to be updated, serial number should be in than one challan is to be updated,    specified in the previous statement
                                                                                                 one challan is to be updated,          increasing order).                        serial number should be in increasing (regular or correction).
                                                                                                 serial number should be in                                                       order).
                                                                                                 increasing order).
                                                                                                                                                Page 5                                                                                              8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                               Annexure-B



Sr.   Field                         3 digit Data    Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION                   REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                 Column Type            C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING                 DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                    Number                 TAN) DETAILS               TAN), AND/OR CHALLAN                     CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                    as per                                            DETAILS                                  DETAILS
                                    Form
                                    26Q
5     Count of Deductee / Party             INTEGER 9      N.A                        No value should be specified.        Count of total number of 'Deductee Detail         Count of total number of 'Deductee        Count of total number of 'Deductee                      N.A.
      Records                                                                                                              Records' in the current challan. Value            Detail Records' in the current challan.   Detail Records' in the current challan.
                                                                                                                           should be >=1.                                    Value should be >=1.                      Value Should be >= 0,
6     NIL Challan Indicator                CHAR     1      N.A                        Value should be same as that         Value should be same as that mentioned            Value should be same as that              Value should be "Y" if no tax has                       N.A.
                                                                                      mentioned in corresponding           in corresponding regular statement i.e. "Y"       mentioned in corresponding regular        been deposited else value should be
                                                                                      regular statement i.e. "Y" if no tax if no tax has been deposited else value           statement i.e. "Y" if no tax has been     "N".
                                                                                      has been deposited else value        should be "N". THIS FIELD CANNOT BE               deposited else value should be "N".
                                                                                      should be "N". THIS FIELD            UPDATED.                                          THIS FIELD CANNOT BE UPDATED.
                                                                                      CANNOT BE UPDATED.

7     Challan Updation Indicator           INTEGER 1       N.A                        No value should be specified.            If there are updations in "CD" (Challan      No value should be specified.              No value should be specified.                           N.A.
                                                                                                                               Details), value should be "1" else it should
                                                                                                                               be "0". If value is "0", no updations can be
                                                                                                                               done in CD.
8     Filler 2                             NA       0      N.A                        No value should be specified.            No value should be specified.                No value should be specified.              No value should be specified.                           N.A.
9     Filler 3                             NA       0      N.A                        No value should be specified.            No value should be specified.                No value should be specified.              No value should be specified.                           N.A.

10    Filler 4                             NA       0      N.A.                       No value should be specified.            No value should be specified.                 No value should be specified.             No value should be specified.                           N.A.

11    Last Bank Challan No.                INTEGER 5       N.A.                       Mention Bank Challan Number              Mention Bank Challan Number specified in      Mention Bank Challan Number            No value should be specified.                              N.A.
      (verification key)                                                              specified in the corresponding           the corresponding regular or last             specified in the corresponding regular
                                                                                      regular or last correction               correction statement. It is mandatory if      or last correction statement. It is
                                                                                      statement. Mandatory if book             book entry flag indicator or Nil challan      mandatory if book entry flag indicator
                                                                                      entry flag or Nil challan indicator is   indicator is "N".                             or Nil challan indicator is "N".
                                                                                      "N".
12    Bank Challan No.              412    INTEGER 5       N.A.                       # Mention Challan Serial Number      # Mention Bank Challan Number. If                 No value should be specified.             Mention Challan Number issued by                        N.A.
                                                                                      given by bank. Mandatory if book     "Challan Updation Indicator" is "1" the field                                               Bank. Applicable to both Government
                                                                                      entry flag or Nil challan indicator is
                                                                                                                           can be updated. If "Challan Updation                                                        and Non-Government deductors and
                                                                                      "N".                                 Indicator" is "0" then value should be same                                                 non-nil statements. No value to be
                                                                                                                           as specified in "Last Bank Challan                                                          provided if value in "NIL Challan
                                                                                                                           Number" field ie serial no.11 of CD in                                                      Indicator" is "Y" or tax is deposited by
                                                                                                                           current statement.                                                                          book entry.
13    Last Transfer Voucher No.            INTEGER 9       N.A.                       Applicable only in case of a         Applicable only in case of a Government           Applicable only in case of a              No value should be specified.                           N.A.
      (verification key)                                                              Government Organisation i.e. only Organisation i.e. only if value in field             Government Organisation i.e. only if
                                                                                      if value in field "Deductor Type" of "Deductor Type" of 'Batch Header Record'          value in field "Deductor Type" of
                                                                                      'Batch Header Record' is "C".        is "C". Transfer Voucher Number of                'Batch Header Record' is "C".
                                                                                      Transfer Voucher Number of           corresponding regular or last correction          Transfer Voucher Number of
                                                                                      corresponding regular or last        statement to be mentioned, if available.          corresponding regular or last
                                                                                      correction statement to be                                                             correction statement to be mentioned,
                                                                                      mentioned, if available.                                                               if available.

14    Transfer Voucher No.          412    INTEGER 9       N.A.                       # Applicable only in case of a           # Applicable only in case of a Government No value should be specified.                 Applicable only in case of a                            N.A.
                                                                                      Government Organisation i.e. only        Organisation i.e. only if value in field                                                Government Organisation. In case of
                                                                                      if value in field "Deductor Type" of     "Deductor Type" of 'Batch Header Record'                                                nil challan, no value should be
                                                                                      'Batch Header Record' is "C".            is "C". If "Challan Updation Indicator" is                                              specifed.
                                                                                                                               "1" the field can be updated. If "Challan
                                                                                                                               Updation Indicator" is "0" value should be
                                                                                                                               same as specified in "Last Transfer
                                                                                                                               Voucher Number" field ie serial no.13 of
                                                                                                                               CD in current statement.

15    Last Bank-Branch Code                INTEGER 7       N.A.                       Mention bank branch code (BSR            Mention bank branch code (BSR code)           Mention bank branch code (BSR              No value should be specified.                          N.A.
      (verification key)                                                              code) mentioned in the                   mentioned in the corresponding regular or     code) mentioned in the corresponding
                                                                                      corresponding regular or last            last correction statement. It is mandatory    regular or last correction statement. It
                                                                                      correction statement. Mandatory          if book entry flag indicator or Nil challan   is mandatory if book entry flag
                                                                                      if book entry flag or Nil challan        indicator is "N".                             indicator or Nil challan indicator is "N".
                                                                                      indicator is "N".

16    Bank-Branch Code              410    INTEGER 7       N.A.                       # Mention bank branch code (BSR          # Mention bank branch code (BSR code). No value should be specified.                    Mention bank branch code (BSR                           N.A.
                                                                                      code) given by bank. Mandatory if        If "Challan Updation Indicator" is "1" the                                              code) in case of challans. No value
                                                                                      book entry flag or Nil challan           field can be updated. If "Challan Updation                                              to be specified in case of transfer
                                                                                      indicator is "N".                        Indicator" is "0" value should be same as                                               vouchers and Nil challan.
                                                                                                                               specified in "Last Bank-Branch Code" field
                                                                                                                               ie sr. no.15 of CD in current statement.

17    Last Date of 'Bank Challan           DATE     8      N.A.                       Mention date of "Bank Challan            Mention date of "Bank Challan Number" or      Mention date of "Bank Challan         No value should be specified.                               N.A.
      No. / Transfer Voucher No.'                                                     Number" or date of "Transfer             date of "Transfer Voucher Number"             Number" or date of "Transfer Voucher
      (verification key)                                                              Voucher Number" mentioned in             mentioned in corresponding regular or         Number" mentioned in corresponding
                                                                                      corresponding regular or last            last correction statement.                    regular or last correction statement.
                                                                                      correction statement.
                                                                                                                                      Page 6                                                                                                       8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                         Annexure-B




Sr.   Field                        3 digit Data   Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION                   REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                Column Type           C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING                 DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                   Number                TAN) DETAILS               TAN), AND/OR CHALLAN                     CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                   as per                                           DETAILS                                  DETAILS
                                   Form
                                   26Q
18    Date of 'Bank Challan No /   411     DATE   8      N.A.                       # Mention date of deposit of tax or # Mention date of deposit of tax in bank or            No value should be specified.   Mention date of deposit of tax in                         N.A.
      Transfer Voucher No.'                                                         date of transfer voucher             date of transfer voucher. If "Challan                                                 bank or date of transfer voucher. It
                                                                                                                         Updation Indicator" is "1" the field can be                                           cannot be a future date. If the value
                                                                                                                         updated. If "Challan Updation Indicator" is                                           in "Nil Challan Indicator" field is "Y" ,
                                                                                                                         "0" then value should be same as                                                      date should be equal to last date of
                                                                                                                         specified in "Last Date of Challan                                                    respective quarter.
                                                                                                                         No./Transfer Voucher No." field, i.e. Serial
                                                                                                                         No.17 of CD in current statement.
19    Filler 5                            NA      0      N.A.                       No value should be specified.        No value should be specified.                         No value should be specified.   No value should be specified.                             N.A.
20    Filler 6                            NA      0      N.A.                       No value should be specified.        No value should be specified.                         No value should be specified.   No value should be specified.                             N.A.
21    Section                      402    CHAR    3      N.A.                       # Mandatory to mention section       # If "Challan Updation Indicator" is "1"              No value should be specified.   Mandatory to mention section code                         N.A.
                                                                                    code under which tax has been        mention section code (Annexure 2) under                                               under which tax has been deducted
                                                                                    deducted as per Annexure 2.          which tax has been deducted. If "Challan                                              as per Annexure 2.
                                                                                                                         Updation Indicator" is "0", no value should
                                                                                                                         be specified.
22    'Oltas TDS / TCS -Income     403    DECIMAL 15     N.A.                       # Mandatory to mention the           # If "Challan Updation Indicator" is "1"              No value should be specified.   Mandatory to mention the amount of                        N.A.
      Tax '                                                                         amount of "Income Tax" out of the mandatory to mention the amount of                                                       "Income Tax" out of the 'Total tax
                                                                                    'Total tax deposited' through        "Income Tax" out of the 'Total tax                                                    deposited' through Challan/Transfer
                                                                                    Challan/Transfer Voucher.            deposited' through Challan/Transfer                                                   Voucher. Fractional portion is not
                                                                                    Fractional portion is not allowed in Voucher. Fractional portion is not allowed                                            allowed in this field, i.e. value
                                                                                    this field, i.e. value "1000.50" is  in this field, i.e. value "1000.50" is invalid,                                       "1000.50" is invalid, whereas value
                                                                                    invalid, whereas value "1000.00" whereas value "1000.00" is a valid value.                                                 "1000.00" is a valid value.
                                                                                    is a valid value.                    If "Challan Updation Indicator" is "0", no
                                                                                                                         value should be specified.

23    'Oltas TDS / TCS -           404    DECIMAL 15     N.A.                       # Mandatory to mention the               # If "Challan Updation Indicator" is "1"     No value should be specified.        Mandatory to mention the amount of                        N.A.
      Surcharge '                                                                   amount of "Surcharge" out of the         mandatory to mention the amount of                                                "Surcharge" out of the 'Total tax
                                                                                    'Total tax deposited' through            "Surcharge" out of the 'Total tax deposited'                                      deposited' through Challan/Transfer
                                                                                    Challan/Transfer Voucher.                through Challan/Transfer Voucher.                                                 voucher. Fractional portion is not
                                                                                    Fractional portion is not allowed in     Fractional portion is not allowed in this                                         allowed in this field, i.e. value
                                                                                    this field, i.e. value "1000.50" is      field, i.e. value "1000.50" is invalid,                                           "1000.50" is invalid, whereas value
                                                                                    invalid, whereas value "1000.00"         whereas value "1000.00" is a valid value.                                         "1000.00" is a valid value.
                                                                                    is a valid value.                        If "Challan Updation Indicator" is "0" then
                                                                                                                             no value should be specified.

24    'Oltas TDS / TCS - Cess'     405    DECIMAL 15     N.A.                       # Mandatory to mention the               # If "Challan Updation Indicator" is "1"          No value should be specified.   Mandatory to mention the amount of                        N.A.
                                                                                    amount of "Education Cess" out of        mandatory to mention the amount of                                                "Education Cess" out of the 'Total tax
                                                                                    the 'Total tax deposited' through        "Education Cess" out of the 'Total tax                                            deposited' through Challan/Transfer
                                                                                    Challan/Transfer Voucher.                deposited' through Challan/Transfer                                               Voucher. Fractional portion is not
                                                                                    Fractional portion is not allowed        Voucher. Fractional portion is not allowed                                        allowed in this field, i.e. value
                                                                                    in this field, i.e. value "1000.50" is   in this field, i.e. value "1000.50" is invalid,                                   "1000.50" is invalid, whereas value
                                                                                    invalid, whereas value "1000.00"         whereas value "1000.00" is a valid value.                                         "1000.00" is a valid value.
                                                                                    is a valid value.                        If "Challan Updation Indicator" is "0" then
                                                                                                                             no value should be specified.

25    Oltas TDS / TCS - Interest   406    DECIMAL 15     N.A.                       # Mandatory to mention the           # If "Challan Updation Indicator" is "1"              No value should be specified.   Mandatory to mention the amount of                        N.A.
                                                                                    amount of "Interest" out of the      mandatory to mention the amount of                                                    "Interest" out of the 'Total tax
                                                                                    'Total tax deposited' through        "Interest" out of the 'Total tax deposited'                                           deposited' through Challan/Transfer
                                                                                    Challan/Transfer voucher.            through Challan/Transfer Voucher.                                                     Voucher. Fractional portion is not
                                                                                    Fractional portion is not allowed in Fractional portion is not allowed in this                                             allowed in this field, i.e. value
                                                                                    this field, i.e. value "1000.50" is  field, i.e. value "1000.50" is invalid,                                               "1000.50" is invalid, whereas value
                                                                                    invalid, whereas value "1000.00"     whereas value "1000.00" is a valid value.                                             "1000.00" is a valid value.
                                                                                    is a valid value.                    If "Challan Updation Indicator" is "0" then
                                                                                                                         no value should be specified.
26    Oltas TDS / TCS - Others     407    DECIMAL 15     N.A.                       # Mandatory to mention the           # If "Challan Updation Indicator" is "1"              No value should be specified.   Mandatory to mention the amount of                        N.A.
                                                                                    amount of "Other Amount" out of mandatory to mention the amount of                                                         "Other Amount" out of the 'Total tax
                                                                                    the 'Total tax deposited' through    "Other Amount" out of the 'Total tax                                                  deposited' through Challan/Transfer
                                                                                    Challan/Transfer Voucher.            deposited' through Challan/Transfer                                                   Voucher. Fractional portion is not
                                                                                    Fractional portion is not allowed in Voucher. Fractional portion is not allowed                                            allowed in this field, i.e. value
                                                                                    this field, i.e. value "1000.50" is  in this field, i.e. value "1000.50" is invalid,                                       "1000.50" is invalid, whereas value
                                                                                    invalid, whereas value "1000.00" whereas value "1000.00" is a valid value.                                                 "1000.00" is a valid value.
                                                                                    is a valid value.                    If "Challan Updation Indicator" is "0" then
                                                                                                                         no value should be specified.




                                                                                                                                     Page 7                                                                                                  8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                         Annexure-B




Sr.   Field                          3 digit Data    Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION                  REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                  Column Type            C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING                DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                     Number                 TAN) DETAILS               TAN), AND/OR CHALLAN                    CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                     as per                                            DETAILS                                 DETAILS
                                     Form
                                     26Q
27    Total of Deposit Amount as     408     DECIMAL 15     N.A.                       Mention the amount of 'Total tax        Mention the amount of 'Total tax             No value should be specified.         Mention the amount of 'Total tax                       N.A.
      per Challan/Transfer Voucher                                                     deposited' through                      deposited' through Challan/Transfer                                                deposited' through Challan/Transfer
      Number ( 'Oltas TDS/ TCS -                                                       Challan/Transfer voucher. No            voucher. No fractional portion is allowed in                                       voucher. No fractional portion is
      Income Tax ' + 'Oltas TDS/                                                       fractional portion is allowed in this   this field, i.e. value "1000.50" will not be                                       allowed in this field, i.e. value
      TCS -Surcharge ' + 'Oltas                                                        field, i.e. value "1000.50" will not    allowed, whereas value "1000.00" will be                                           "1000.50" will not be allowed,
      TDS/ TCS - Cess' + Oltas                                                         be allowed, whereas value               considered to be valid value. Value in this                                        whereas value "1000.00" will be
      TDS/ TCS - Interest Amount                                                       "1000.00" will be considered to be      field should be equal to total of values in                                        considered to be valid value. Value in
      + Oltas TDS/ TCS - Others )                                                      valid value. Value in this field        fields with column numbers 403, 404, 405,                                          this field should be equal to total of
                                                                                       should be equal to total of values      406 & 407. If "Challan Updation Indicator"                                         values in fields with column numbers
                                                                                       in fields with column numbers           is "0" value should be same as specified in                                        403, 404, 405, 406 & 407.
                                                                                       403, 404, 405, 406 & 407.               the previous statement (regular or
                                                                                                                               correction).

28    Last Total of Deposit Amount          DECIMAL 15      N.A.                       Mandatory to mention value of           Mandatory to mention value of Total of         Mandatory to mention "Total of      No value should be specified.                          N.A.
      as per Challan (verification                                                     "Total of Deposit Amount as per         Deposit Amount as per Challan of               Deposit Amount" as per challan of
      key)                                                                             Challan" of corresponding regular       corresponding regular or last correction       corresponding regular or last
                                                                                       or last correction statement            statement                                      correction statement.

29    Total Tax Deposit Amount as           DECIMAL 15      N.A.                       No value should be specified.           The value in this field should be equal to:    No value should be specified.       Mention the sum of 'Deductee                           N.A.
      per deductee annexure                                                                                                                                                                                       Deposit Amount' of the underlying
      (Total Sum of column no.                                                                                                 A. The sum of the values in field "Total                                           Deductee Records in the current
      425)                                                                                                                     Tax Deposited" (field no. 19) across all                                           challan / Transfer Voucher.
                                                                                                                               deductee detail records with Mode 'A'
                                                                                                                               (Add)
                                                                                                                               plus
                                                                                                                               B. Sum of [Value in field "Total Tax
                                                                                                                               Deposited" (field no. 19) - Value in field
                                                                                                                               "Last Total Tax Deposited " (field no. 20)]
                                                                                                                               across all deductee detail records with
                                                                                                                               Mode 'U' (Update)
                                                                                                                               minus
                                                                                                                               C. The sum of the values in field "Total
                                                                                                                               Tax Deposited" (field no. 19) across all
                                                                                                                               deductee detail records with Mode 'D'
                                                                                                                               (Delete)
                                                                                                                               e.g.
                                                                                                                               If the file contains 1 deductee record with
                                                                                                                               mode 'A' with value of 'Total tax deposited'
                                                                                                                               equal to 100, 1 deductee record with
                                                                                                                               mode 'U' with value of 'Total tax deposited'
                                                                                                                               equal to 300 and value of 'Last total tax
                                                                                                                               deposited' equal to 250, and 1 deductee
                                                                                                                               record with mode 'D' with value of 'Total
                                                                                                                               tax deposited' equal to 200 then the value
                                                                                                                               in this field would be equal to (100+(300-
                                                                                                                               250)-200) = -50)




                                                                                                                                       Page 8                                                                                                8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                    Annexure-B




Sr.   Field                      3 digit Data    Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION          REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                              Column Type            C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING        DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                 Number                 TAN) DETAILS               TAN), AND/OR CHALLAN            CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                 as per                                            DETAILS                         DETAILS
                                 Form
                                 26Q
30    'TDS / TCS -Income Tax '           DECIMAL 15     N.A.                       No value should be specified.   The value in this field should be equal to: No value should be specified.   Total sum of column no. 421 for the                  N.A.
                                                                                                                   A. The sum of the values in field "TDS /                                    respective Challan/Transfer Voucher.
                                                                                                                   TCS -Income Tax" (field no. 14) across all
                                                                                                                   deductee detail records with Mode 'A'
                                                                                                                   (Add)
                                                                                                                   plus
                                                                                                                   B. Sum of [Value in field "TDS / TCS -
                                                                                                                   Income Tax" (field no. 14) - Old Value of
                                                                                                                   'TDS / TCS - Income Tax'] across all
                                                                                                                   deductee detail records with Mode 'U'
                                                                                                                   (Update)
                                                                                                                   minus
                                                                                                                   C. The sum of the values in field "TDS /
                                                                                                                   TCS -Income Tax" (field no. 14) across all
                                                                                                                   deductee detail records with Mode 'D'
                                                                                                                   (Delete)
                                                                                                                   e.g.
                                                                                                                   If the file contains 1 deductee record with
                                                                                                                   mode 'A' with value of "TDS / TCS -Income
                                                                                                                   Tax" (field no. 14)' equal to 100, 1
                                                                                                                   deductee record with mode 'U' with value
                                                                                                                   of "TDS / TCS -Income Tax" (field no. 14)
                                                                                                                   equal to 300 and value of "Last TDS / TCS
                                                                                                                   - Income Tax" equal to 250, and 1
                                                                                                                   deductee record with mode 'D' with value
                                                                                                                   of "TDS / TCS -Income Tax" equal to 200
                                                                                                                   then the value in this field would be equal
                                                                                                                   to (100+(300-250)-200) = -50)

31    'TDS / TCS -Surcharge '           DECIMAL 15      N.A.                       No value should be specified.   The value in this field should be equal to: No value should be specified.   Total sum of column no. 422 for the                  N.A.
                                                                                                                   A. The sum of the values in field "TDS /                                    respective Challan/Transfer Voucher.
                                                                                                                   TCS -Surcharge" (field no. 15) across all
                                                                                                                   deductee detail records with Mode 'A'
                                                                                                                   (Add)
                                                                                                                   plus
                                                                                                                   B. Sum of [Value in field "TDS / TCS -
                                                                                                                   Surcharge" (field no. 15) - Old Value of
                                                                                                                   'TDS / TCS - Surcharge'] across all
                                                                                                                   deductee detail records with Mode 'U'
                                                                                                                   (Update)
                                                                                                                   minus
                                                                                                                   C. The sum of the values in field "TDS /
                                                                                                                   TCS -Surcharge" (field no. 15) across all
                                                                                                                   deductee detail records with Mode 'D'
                                                                                                                   (Delete)
                                                                                                                   e.g.
                                                                                                                   If the file contains 1 deductee record with
                                                                                                                   mode 'A' with value of "TDS / TCS -
                                                                                                                   Surcharge" (field no. 15)' equal to 100, 1
                                                                                                                   deductee record with mode 'U' with value
                                                                                                                   of "TDS / TCS -Surcharge" (field no. 15)
                                                                                                                   equal to 300 and value of 'Last TDS / TCS
                                                                                                                   - Surcharge' equal to 250, and 1 deductee
                                                                                                                   record with mode 'D' with value of "TDS /
                                                                                                                   TCS -Surcharge" equal to 200 then the
                                                                                                                   value in this field would be equal to
                                                                                                                   (100+(300-250)-200) = -50)




                                                                                                                          Page 9                                                                                        8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                            Annexure-B

Sr.   Field                        3 digit Data    Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION            REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                Column Type            C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING          DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                   Number                 TAN) DETAILS               TAN), AND/OR CHALLAN              CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                   as per                                            DETAILS                           DETAILS
                                   Form
                                   26Q
32    'TDS / TCS - Cess'                   DECIMAL 15     N.A.                       No value should be specified.     The value in this field should be equal to: No value should be specified.     Total sum of column no. 423 for the                    N.A.
                                                                                                                       A. The sum of the values in field "TDS /                                      respective Challan/Transfer Voucher.
                                                                                                                       TCS -Cess" (field no. 16) across all
                                                                                                                       deductee detail records with Mode 'A'
                                                                                                                       (Add)
                                                                                                                       plus
                                                                                                                       B. Sum of [Value in field "TDS / TCS -
                                                                                                                       Cess" (field no. 16) - Old Value of 'TDS /
                                                                                                                       TCS - Cess'] across all deductee detail
                                                                                                                       records with Mode 'U' (Update)
                                                                                                                       minus
                                                                                                                       C. The sum of the values in field "TDS /
                                                                                                                       TCS -Cess" (field no. 16) across all
                                                                                                                       deductee detail records with Mode 'D'
                                                                                                                       (Delete)
                                                                                                                       e.g.
                                                                                                                       If the file contains 1 deductee record with
                                                                                                                       mode 'A' with value of "TDS / TCS -Cess"
                                                                                                                       (field no. 16)' equal to 100, 1 deductee
                                                                                                                       record with mode 'U' with value of "TDS /
                                                                                                                       TCS -Cess" (field no. 16) equal to 300 and
                                                                                                                       value of 'Last TDS / TCS - Cess' equal to
                                                                                                                       250, and 1 deductee record with mode 'D'
                                                                                                                       with value of "TDS / TCS -Cess" equal to
                                                                                                                       200 then the value in this field would be
                                                                                                                       equal to (100+(300-250)-200) = -50)




33    Sum of 'Total Income Tax            DECIMAL 15      N.A.                       No value should be specified.     The value in this field should be equal to:   No value should be specified.   Total sum of column no. 424 for the                    N.A.
      Deducted at Source' (TDS -                                                                                                                                                                     respective Challan/Transfer Voucher.
      Income Tax + TDS / TCS -                                                                                         A. The sum of the values in field "Total
      Surcharge + TDS - Cess )                                                                                         Tax Deducted" (field no. 17) across all
                                                                                                                       deductee detail records with Mode 'A'
                                                                                                                       (Add)
                                                                                                                       plus
                                                                                                                       B. Sum of [Value in field "Total Tax
                                                                                                                       Deducted" (field no. 17) - Value in field
                                                                                                                       "Last Total Tax Deducted " (field no. 18)]
                                                                                                                       across all deductee detail records with
                                                                                                                       Mode 'U' (Update)
                                                                                                                       minus
                                                                                                                       C. The sum of the values in field "Total
                                                                                                                       Tax Deducted" (field no. 17) across all
                                                                                                                       deductee detail records with Mode 'D'
                                                                                                                       (Delete)

                                                                                                                       e.g.
                                                                                                                       If the file contains 1 deductee record with
                                                                                                                       mode 'A' with value of 'Total tax deducted'
                                                                                                                       equal to 100, 1 deductee record with
                                                                                                                       mode 'U' with value of 'Total tax deducted'
                                                                                                                       equal to 300 and value of 'Last total tax
                                                                                                                       deducted' equal to 250, and 1 deductee
                                                                                                                       record with mode 'D' with value of 'Total
                                                                                                                       tax deducted' equal to 200 then the value
                                                                                                                       in this field would be equal to (100+(300-
                                                                                                                       250)-200) = -50)
34    TDS / TCS - Interest                DECIMAL 15      N.A.                       # Mandatory to state value as per # Mandatory to state value as per           No value should be specified.     Mandatory to state interest as per                     N.A.
                                                                                     corresponding regular statement. corresponding regular statement. Value                                         challan/transfer voucher. Value may
                                                                                     Value 1000 should be              1000 should be represented as 1000.00.                                        be >= 0. Rs. 1000 should be
                                                                                     represented as 1000.00.                                                                                         represented as 1000.00.
35    TDS / TCS - Others                  DECIMAL 15      N.A.                       # Mandatory to state value as per # Mandatory to state value as per           No value should be specified.     Mandatory to state 'other' amount as                   N.A.
                                                                                     corresponding regular statement. corresponding regular statement. Value                                         per challan/transfer voucher. Value
                                                                                     Value 1000 should be              1000 should be represented as 1000.00.                                        may be >= 0. Rs. 1000 should be
                                                                                     represented as 1000.00.                                                                                         represented as 1000.00.
36    Cheque / DD No.              409    INTEGER 15      N.A.                       # Mention the Cheque /DD          # Mention the Cheque /DD Number used No value should be specified.            Mention the Cheque /DD Number                          N.A.
                                                                                     Number used for depositing tax.   for depositing tax. Value should be "0"                                       used for depositing tax. Value should
                                                                                     Value should be "0" where tax is where tax is deposited in cash. No value                                       be "0" where tax is deposited in cash.
                                                                                     deposited in cash. No value to be to be provided for "NIL Challan" and if tax                                   No value to be provided for "NIL
                                                                                     provided for "NIL Challan" and if deposited by book entry. If challan                                           Challan" and if tax deposited by book
                                                                                     tax deposited by book entry.      updation indicator is zero, no value should                                   entry.
                                                                                                                       be specified.
                                                                                                                              Page 10                                                                                           8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                             Annexure-B




Sr.   Field                          3 digit Data   Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION              REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                  Column Type           C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING            DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                     Number                TAN) DETAILS               TAN), AND/OR CHALLAN                CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                     as per                                           DETAILS                             DETAILS
                                     Form
                                     26Q
37    By Book entry / Cash           413     CHAR   1      N.A.                       Allowed values - Y/N. If Transfer   Allowed values - Y/N. If Transfer Voucher   No value should be specified.   Allowed values - Y/N. If Transfer                      N.A.
                                                                                      Voucher Number is provided, field   Number is provided, field is mandatory                                      Voucher Number is provided, field is
                                                                                      is mandatory and only allowed       and only allowed value is 'Y'. If Bank                                      mandatory and only allowed value is
                                                                                      value is 'Y'. If Bank Challan       Challan Number is provided specify 'N' .                                    'Y'. If Bank Challan Number is
                                                                                      Number is provided specify 'N' .    However, for a Nil Statement no value                                       provided specify 'N' . However, for a
                                                                                      However, for a Nil Statement no     should be specified.                                                        Nil Statement no value should be
                                                                                      value should be specified.                                                                                      specified.

38    Remarks                               N.A.    0      N.A.                       No value should be specified.       No value should be specified.               No value should be specified.   No value should be specified.                          N.A.
39    Record Hash (Not applicable)          NA      0      N.A.                       No value should be specified.       No value should be specified.               No value should be specified.   No value should be specified.                          N.A.




                                                                                                                                 Page 11                                                                                         8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                                     Annexure-B

Sr.   Field                       3 digit Data        Size REMARKS FOR CORRECTION         REMARKS FOR CORRECTION     REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                               Column Type                C1 - DEDUCTOR (EXCLUDING     C2 - DEDUCTOR (EXCLUDING   DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                  Number                     TAN) DETAILS                 TAN), AND/OR CHALLAN       CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                  as per                                                  DETAILS                    DETAILS
                                  Form
                                  26Q
      Correction in Non Salary TDS Statement - Form 26Q - (Deductee Detail Record - DD)
1     Line Number                         INTEGER 9       N.A.                            N.A.                       Running sequence number for each line in Running sequence number for each                Running sequence number for each                       N.A.
                                                                                                                     the correction statement.                line in the correction statement.               line in the correction statement.

2     Record Type                         CHAR      2     N.A.                            N.A.                       Value should be "DD" (Deductee Detail).         Value should be "DD" (Deductee           Value should be "DD" (Deductee                         N.A.
                                                                                                                                                                     Detail).                                 Detail).
3     Batch Number                        INTEGER 9       N.A.                            N.A.                       Value should be same as 'Batch Number'          Value should be same as 'Batch           Value should be same as 'Batch                         N.A.
                                                                                                                     field in 'Batch Header' record                  Number' field in 'Batch Header' record   Number' field in 'Batch Header'
                                                                                                                                                                                                              record
4     Challan-Detail Record               INTEGER 9       N.A                             N.A.                       Mandatory to mention serial number              Mandatory to mention serial number Running serial number for 'Challan                           N.A.
      Number                                                                                                         quoted as "Challan-Detail Record Number"        quoted as "Challan-Detail Record         Detail' records in the current
                                                                                                                     in the regular or last correction statement     Number" in the regular or last           statement. The serial number will
                                                                                                                     (in case more than one challan is to be         correction statement (in case more       start from the next number of the last
                                                                                                                     updated, serial number should be in             than one challan is to be updated,       challan detail record number
                                                                                                                     increasing order). Value should be same         serial number should be in increasing specified in the previous statement
                                                                                                                     as specified in corresponding "Challan          order). Value should be same as          (regular or correction).
                                                                                                                     Detail Record Number" field, (i.e. serial no.   specified in corresponding "Challan
                                                                                                                     4 of CD in current statement).                  Detail Record Number" field, (i.e.
                                                                                                                                                                     serial no. 4 of CD in current
                                                                                                                                                                     statement).
5     Deductee Detail Record No.    414   INTEGER 9       N.A.                            N.A.                       If deductee mode is "U" (update) or "D"         Mandatory to mention serial number Running serial number to indicate                            N.A.
                                                                                                                     (delete) mention serial number of               of deductee record as indicated in the deductee detail record number
                                                                                                                     deductee record as indicated in the regular     regular or last correction statement (in
                                                                                                                     or last correction statement (in case more      case more than one deductee detail
                                                                                                                     than one deductee detail is to be updated,      is to be updated, serial number
                                                                                                                     serial number should be in increasing           should be in increasing order).
                                                                                                                     order). If deductee mode is "A" (addition)
                                                                                                                     the serial number will start from the next
                                                                                                                     number of the last deductee record
                                                                                                                     number specified in the regular or last
                                                                                                                     correction statement.
6     Mode                                CHAR      1     N.A.                            N.A.                       If new deductee record is added value       No value should be specified.                Value should be "O"                                    N.A.
                                                                                                                     should be "A", if existing deductee record
                                                                                                                     is updated value should be "U", if existing
                                                                                                                     deductee record is to be deleted value
                                                                                                                     should be "D".
7     Employee Serial No (Not             NA        0     N.A                             N.A.                       No value should be specified.               No value should be specified.                No value should be specified.                          N.A.
      applicable)
8     Deductee Code                 415   CHAR      1     N.A.                            N.A.                       If mode is "A" or "U" then value should be No value should be specified.                 Value should be "1" for companies,                     N.A.
                                                                                                                     "1" for companies, "2" for other than                                                    "2" for other than companies.
                                                                                                                     companies. If mode is "D" then no value
                                                                                                                     should be specified.
9     Last Employee / Party PAN           CHAR      10    N.A.                            N.A.                       If mode is "A" then no value to be           No value should be specified.               No value should be specified.                          N.A.
      (verification key)                                                                                             specified. If mode is "D" or "U" mention the
                                                                                                                     value specified in the regular statement or
                                                                                                                     the last correction statement.

10    Deductee's PAN                416   CHAR      10    N.A.                            N.A.                       # If no updation in PAN required, mention # Mention valid 10-digit PAN of the            Mention PAN of the deductee, if                        N.A.
                                                                                                                     value as specified in regular or last        deductee.                                   available. Other values allowed
                                                                                                                     correction statement. If valid PAN                                                       "PANAPPLIED", "PANINVALID",
                                                                                                                     available where value in regular or                                                      "PANNOTAVBL".
                                                                                                                     correction statement is "PANAPPLIED",
                                                                                                                     "PANINVALID" and "PANNOTAVBL",
                                                                                                                     mention the valid PAN.
11    Last Employee/Party PAN             CHAR      10    N.A.                            N.A.                       If mode is "A" then no value to be           No value should be specified.               No value should be specified.                          N.A.
      Ref. No. (verification key)                                                                                    specified. If mode is "D" or "U" mention the
                                                                                                                     value specified in the regular statement or
                                                                                                                     the last correction statement.

12    PAN Ref. No.                        CHAR      10    N.A.                            N.A.                       # Value of 'PAN Reference Number'. In           No value should be specified.            The PAN Reference Number is a                          N.A.
                                                                                                                     case of mode 'D', the value should be                                                    unique identifier to identify a
                                                                                                                     same as the one mentioned in field "Last                                                 deductee where PAN is not available.
                                                                                                                     Deductee PAN Ref. No." i.e. serial no. 11                                                This number is quoted by the
                                                                                                                     of DD (Deductee detail).                                                                 deductor. (A deductee may have
                                                                                                                                                                                                              multiple entries in a Statement).

13    Name of deductee              417   CHAR      75    N.A.                            N.A.                       # If mode is "D" no value to be specified       No value should be specified.            Mandatory to mention the name of                       N.A.
                                                                                                                     else mention the name of the deductee.                                                   the deductee.
14    TDS / TCS -Income Tax         421   DECIMAL 15      N.A.                            N.A.                       # Decimal with precision value 2 is             No value should be specified.            Decimal with precision value 2 is                      N.A.
                                                                                                                     allowed.                                                                                 allowed.
15    TDS / TCS -Surcharge          422   DECIMAL 15      N.A.                            N.A.                       # Decimal with precision value 2 is             No value should be specified.            Decimal with precision value 2 is                      N.A.
                                                                                                                     allowed.
                                                                                                                            Page 12                                                                           allowed.                   8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                                               Annexure-B

Sr.   Field                         3 digit Data    Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION     REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                 Column Type            C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING   DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                    Number                 TAN) DETAILS               TAN), AND/OR CHALLAN       CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                    as per                                            DETAILS                    DETAILS
                                    Form
                                    26Q
16    TDS/TCS-Cess                  423     DECIMAL 15     N.A.                       N.A.                       # Decimal with precision value 2 is            No value should be specified.          Decimal with precision value 2 is                       N.A.
                                                                                                                 allowed.                                                                              allowed.
17    Total Income Tax Deducted 424        DECIMAL 15      N.A                        N.A.                       Total of fields 421, 422 and 423               No value should be specified.          Total of fields 421, 422 and 423                        N.A.
      at Source (TDS / TCS
      Income Tax+ TDS / TCS
      Surcharge + TDS/TCS Cess)
      i.e. (421+ 422 + 423 )

18    Last Total Income Tax                DECIMAL 15      N.A.                       N.A.                       If mode is "A" then no value to be             Mention value of total income tax      No value should be specified.                           N.A.
      Deducted at Source (Income                                                                                 specified. If mode is "D" or "U" mention       deducted at source (income
      Tax+Surcharge+Cess)                                                                                        the value of the total income tax deducted     tax+surcharge+cess) as specified in
      (verification key)                                                                                         at source (income tax + surcharge + cess)      corresponding regular or the last
                                                                                                                 as specified in the corresponding regular      correction statement.
                                                                                                                 or the last correction statement.

19    Total Tax Deposited           425    DECIMAL 15      N.A.                       N.A.                       # If mode is "A" mention the total tax     No value should be specified.              Mention the Total Tax Deposited for                     N.A.
                                                                                                                 deposited for the deductee. If mode is "U"                                            the Deductee. Value should be zero
                                                                                                                 mention the updated value of total tax                                                (0.00 ) for a Nil Statement.
                                                                                                                 deposited and if mode is "D" value will be
                                                                                                                 same as in corresponding regular or last
                                                                                                                 correction statement. In case of a Nil
                                                                                                                 statement value will be zero (0.00).

20    Last Total Tax Deposited             DECIMAL 15      N.A.                       N.A.                       If mode is "A" then no value to be             Mention value of total tax deposited   No value should be specified.                           N.A.
      (verification Key)                                                                                         specified. If mode is "D" or "U" mention       as specified in the corresponding
                                                                                                                 the value of the total tax deposited as        statement or the last correction
                                                                                                                 specified in the regular or the last           statement.
                                                                                                                 accepted correction statement. In case of
                                                                                                                 a Nil statement value will be zero (0.00).

21    Total Value of Purchase (Not         NA       0      N.A.                       N.A.                       No value should be specified.                  No value should be specified.          No value should be specified.                           N.A.
      applicable)
22    Amount of Payment / Credit 419       DECIMAL 15      N.A.                       N.A.                       # If mode is "D" then no value to be           No value should be specified.          Mention the amount paid to the                          N.A.
      (Rs.)                                                                                                      specified else mention the amount paid to                                             deductee.
                                                                                                                 deductee.
23    Date on which Amount paid / 418      DATE     8      N.A.                       N.A.                       # If mode is "D" then no value to be           No value should be specified.          Date on which amount paid/ credited                     N.A.
      Credited                                                                                                   specified else mention date on which                                                  to deductee.
                                                                                                                 amount paid/ credited to deductee.
24    Date on which tax Deducted / 426     DATE     8      N.A.                       N.A.                       # If mode is "D" then no value to be           No value should be specified.          Date of tax deduction is mandatory                      N.A.
      Collected                                                                                                  specified. For mode "A" or "U", if 'Total                                             if 'Total Income Tax Deducted at
                                                                                                                 Income Tax Deducted at Source' is greater                                             Source' is greater than zero (0.00).
                                                                                                                 than zero (0.00) specify date on which tax                                            No value to be specified if 'Total
                                                                                                                 deducted. No value to be specified if 'Total                                          Income Tax Deducted at Source' is
                                                                                                                 Income Tax Deducted at Source' is zero                                                zero (0.00).
                                                                                                                 (0.00).
25    Date of Deposit (Not                 NA       0      N.A                        N.A.                       No value should be specified.                  No value should be specified.          No value should be specified.                           N.A.
      applicable)
26    Rate at which Tax Deducted / 427     DECIMAL 7       N.A                        N.A.                       # If mode is "A" or "U" then rate at which No value should be specified.              Rate at which Tax is deducted, with                     N.A.
      Collected                                                                                                  Tax is deducted, with decimal precision of                                            decimal precision of 4 point e.g. if the
                                                                                                                 4 point should be mentioned eg if the rate                                            rate is 2 then the same should be
                                                                                                                 is 2 then the same should be mentioned                                                mentioned as 2.0000
                                                                                                                 as 2.0000. If mode is "D", no value should
                                                                                                                 be specified.

27    Grossing up Indicator (Not           NA       0      N.A                        N.A.                       No value should be specified.                  No value should be specified.          No value should be specified.                           N.A.
      applicable)
28    Book Entry / Cash Indicator   420    CHAR     1      N.A                        N.A.                       # If mode is "D" then no value to be       No value should be specified.              Mention "Y" for Book entry and "N"                      N.A.
                                                                                                                 specified. If mode is "U" or "A" then                                                 otherwise.
                                                                                                                 mention "Y" if payment is by Book entry or
                                                                                                                 mention "N' if payment is by cash.
                                                                                                                 However, for a Nil Statement - no value to
                                                                                                                 be specified.
29    Date of furnishing Tax               NA       0      N.A                        N.A.                       No value should be specified.              No value should be specified.              No value should be specified.                           N.A.
      Deduction Certificate (Not
      applicable)
30    Reason for non-deduction /    428    CHAR     1      N.A                        N.A.                       # If deductee mode is A (addition), value   No value should be specified.             Value should be "A" if 'lower                           N.A.
      lower deduction)                                                                                           can be "A" if 'lower deduction' or 'No                                                deduction' or 'No deduction' is on
                                                                                                                 deduction' is on account of a certificate                                             account of a certificate under section
                                                                                                                 under section 197 and "B" if 'no deduction'                                           197 and "B" if 'no deduction' is on
                                                                                                                 is on account of declaration under section                                            account of declaration under section
                                                                                                                 197A, else no value to be specified.                                                  197A.
                                                                                                                        Page 13                                                                                                    8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                                                             Annexure-B

Sr.   Field                          3 digit Data        Size    REMARKS FOR CORRECTION     REMARKS FOR CORRECTION     REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.                                  Column Type                 C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING   DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
                                     Number                      TAN) DETAILS               TAN), AND/OR CHALLAN       CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
                                     as per                                                 DETAILS                    DETAILS
                                     Form
                                     26Q
31    Remarks 1 (For future use)               N.A.      0       N.A                        N.A.                       No value should be specified.   No value should be specified.   No value should be specified.                         N.A.
32    Remarks 2 (For future use)               N.A.      0       N.A                        N.A.                       No value should be specified.   No value should be specified.   No value should be specified.                         N.A.
33    Record Hash (Not applicable)             N.A.      0       N.A                        N.A.                       No value should be specified.   No value should be specified.   No value should be specified.                         N.A.



      Note:
      There will be no Challan and Deductee Detail Records for a C1 correction File.
      There will be no Deductee Detail Record for a C2 correction File.
      There will be no salary detail record for any type of correction.


      Annexure - 1
Sr. No.
      State Name             State
                             Code
1                            1
      ANDAMAN AND NICOBAR ISLANDS
2     ANDHRA PRADESH         2
3     ARUNACHAL PRADESH      3
4     ASSAM                  4
5     BIHAR                  5
6     CHANDIGARH             6
7     DADRA & NAGAR HAVELI   7
8     DAMAN & DIU            8
9     DELHI                  9
10    GOA                    10
11    GUJARAT                11
12    HARYANA                12
13    HIMACHAL PRADESH       13
14    JAMMU & KASHMIR        14
15    KARNATAKA              15
16    KERALA                 16
17    LAKSHWADEEP            17
18    MADHYA PRADESH         18
19    MAHARASHTRA            19
20    MANIPUR                20
21    MEGHALAYA              21
22    MIZORAM                22
23    NAGALAND               23
24    ORISSA                 24
25    PONDICHERRY            25
26    PUNJAB                 26
27    RAJASTHAN              27
28    SIKKIM                 28
29    TAMILNADU              29
30    TRIPURA                30
31    UTTAR PRADESH          31
32    WEST BENGAL            32
33    CHHATTISGARH           33
34    UTTARANCHAL            34
35    JHARKHAND              35
36    OTHERS                 99

      Annexure 2
      Section under which Tax
Sr. No.                              Section
      has been deducted              code to
                                     be used
                                     in the
                                     stateme
                                     nt
1     193                            193
2     194                            194
3     194A                           94A
4     194B                           94B
5     194BB                          4BB
6     194C                           94C
7     194D                           94D
8     194EE                          4EE
9     194F                           94F
10    194G                           94G
11    194H                           94H
12    194I                           94I
13    194J                           94J                                                                                      Page 14                                                                            8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls
                                                                                                                                                                                                     Annexure-B




Sr.   Field   3 digit Data   Size   REMARKS FOR CORRECTION     REMARKS FOR CORRECTION     REMARKS FOR CORRECTION C3 -      REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 - REMARKS FOR CORRECTION
No.           Column Type           C1 - DEDUCTOR (EXCLUDING   C2 - DEDUCTOR (EXCLUDING   DEDUCTOR (EXCLUDING TAN), AND/OR PAN UPDATE                  ADDITION OF CHALLAN         Y - CANCELLATION OF
              Number                TAN) DETAILS               TAN), AND/OR CHALLAN       CHALLAN, AND/OR DEDUCTEE                                                                 STATEMENT
              as per                                           DETAILS                    DETAILS
              Form
              26Q
14    194LA   94L




                                                                                               Page 15                                                                   8827f84e-ce1d-44a1-872b-9bdf1e404ff6.xls

								
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