File Format for Non Salary Return Form 27 General Notes for All Record Types 1 File should be generated in ASCII Format with txt as filename extension Each Record including last reco by fdo28738

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									File Format for Non-Salary Return - Form 27

General Notes for All Record Types -
 1 File should be generated in ASCII Format with "txt" as filename extension.
    Each Record (including last record) must start on new line and must end with a new line
 2 character. Hex Values : "0D" & "0A".
    If NUMERIC field has less or no data wrt defined length, then remaining (in case of less
 3 data) or the entire (in case of no data) field has to be filled with left justified zeroes.
 4 If DATE field has no data then the entire field has to be filled with blank characters
    If CHAR field has less or no data wrt defined length, then remaining (in case of less
 5 data) or the entire (in case of no data) field has to be filled with right justified blank
 6 characters (spaces). be right justified.
    All numeric fields must
 7 All character fields must be left justified.
    The constant values as mentioned in the file format below (values of fields viz. 'Record
    Type', 'Upload Type' etc.) need to be mentioned in BLOCK letters only. i.e. value of field
    'Record Type' in case of 'File Header' should be specified as 'FH' and not as 'fh' or Value
 8 of field 'File Type' should be mentioned as 'NS3' and not as 'ns3'.
    For all fields where 'Amount' is to be mentioned, the decimal point will be implicit and
 9 must not be mentioned in the amount. For example, amount of Rs.123456789012.50
    Date can written future date anywhere
 10 should benot be aas 12345678901250 in the return.

Sr.                    Field                      3 digit     Data     Size Column Column                    Remarks
No.                                              Column       Type           From    To
                                                 Number
                                                as printed
                                                in Return
                                                 Form 27




 1    Line Number                                            INTEGER     9       1         9      Running sequence number for
                                                                                                  each line in the file. For File
                                                                                                  Header Record value will be
                                                                                                  000000001.
 2    Record Type                                            CHAR        2       10        11     Value should be "FH"
                                                                                                  signifying 'File Header' record.

 3    File Type                                              CHAR        3       12        14     Value should be 'NS3'.
 4    Upload Type                                            CHAR        1       15        15     Value should be "R" for
                                                                                                  regular and "C" for corrected
                                                                                                  returns.
 5    File Creation Date                                     DATE        8       16        23     Mention the date of creation
                                                                                                  of the file in ddmmyyyy format.

 6    File Sequence Number                                   INTEGER         9   24        32     Value should be "000000001"
                                                                                                  only.
 7    TAN of Deductor                                        CHAR       10       33        42     TAN is mandatory.
 8    Number of Batches                                      INTEGER    9        43        51     Value should be "000000001"
                                                                                                  only.

Note: Single File Header record for the entire file.




                                                                     70a47638-905a-4536-baab-eb59234697db.xls                        Page 1
      TDS Quarterly Return -- Form-27 (Batch Header Record )

Sr.                   Field                  3 digit     Data     Size Column Column                 Remarks
No.                                         Column       Type           From    To
                                            Number
                                           as printed
                                           in Return
                                            Form 27




 1    Line Number                                       INTEGER     9       1        9    Running sequence number for
                                                                                          each line in the file.
 2    Record Type                                       CHAR        2      10       11    Value should be "BH" (Batch
                                                                                          Header).
 3    Batch Number                                      INTEGER     9      12       20    Value should be '000000001'.

 4    Count of Challan/transfer voucher                 INTEGER     9      21       29    Count of total number of
      Records                                                                             'Challans/transfer vouchers
                                                                                          records'.
 5    Count of Deductee Records                         INTEGER     9      30       38    Count of total number of
                                                                                          'Deductee Detail Records'.
 6    Form Number                                       CHAR        4      39       42    Value should be "27 " ie 27
                                                                                          and two spaces.
 7    Filler1                                           DATE        8      43       50    Value should be eight spaces.

 8    TAN of Deductor                                   CHAR       10      51       60    TAN is mandatory.
 9    PAN of Deductor                                   CHAR       10      61       70    Mention the PAN of the
                                                                                          deductor.
10 Assessment Year                                      INTEGER     6      71       76    e.g. 200506 for Assessment
                                                                                          Yr 2005-2006.
11 Financial Year                                       INTEGER     6      77       82    e.g. 200405 for Financial Yr
                                                                                          2004-2005.
12 Name of Deductor                                     CHAR       75      83       157   Mention Name of the deductor.

13 Deductor's Address1                                  CHAR       25     158       182   Mention flat / door / block
                                                                                          number of the address.
14 Deductor's Address2                                  CHAR       25     183       207   Mention name of the premises
                                                                                          or building.
15    Deductor's Address3                               CHAR       25     208       232   Mention road, street or lane.
16    Deductor's Address4                               CHAR       25     233       257   Mention area or locality.
17    Deductor's Address5                               CHAR       25     258       282   Mention town, city or district.
18    Dedcutor's State                                  INTEGER    2      283       284   Mention double digit numeric
                                                                                          code for state. For list of State
                                                                                          codes, refer to the Annexure
                                                                                          below.
19 Dedcutor's Pincode                                   INTEGER     6     285       290   PIN Code of deductor's
                                                                                          address.
20 Change of Address of Deductor since                  CHAR        1     291       291   Value should be "Y" if address
   last Return                                                                            of employer has changed
                                                                                          after filing last return, "N"
                                                                                          otherwise. If value is “Y”,
                                                                                          then Employer's Address,
                                                                                          State code and PIN fields are
                                                                                          mandatory.

21 Status of Deductor                                   CHAR        1     292       292   "C" if deductor is Govt, "O" for
                                                                                          non Govt. deductors.
22 Return Periodicity                                   CHAR        2     293       294   Value should be "Q1", "Q2",
                                                                                          "Q3" or "Q4" as applicable.
23 Name of the person responsible for                   CHAR       75     295       369   Name of the person
   deduction                                                                              responsible for deducting tax

24 Designation of the person responsible                CHAR       20     370       389   Designation of the person
   for deduction                                                                          responsible for deducting tax




                                                                70a47638-905a-4536-baab-eb59234697db.xls                      Page 2
25 Total Amount of tax deposited as per   DECIMAL   14     390       403   Amount in 12+2 digit format,
   Challan Annexure                                                        without decimal point (mention
                                                                           the Total Amount of tax
                                                                           Deposited). The value here
                                                                           should be same as sum of
                                                                           values in field 'Amount of Tax
                                                                           Deposited' (Sr. no.11) across
                                                                           all 'Challan Detail' records.


26 Total Amount of tax deducted as per    DECIMAL   14     404       417   Amount in 12+2 digit format,
   Deductee Annexure                                                       without decimal point (mention
                                                                           the Total Amount of tax
                                                                           Deposited). The value here
                                                                           should be same as sum of
                                                                           values in field 'Total Income
                                                                           Tax Deposited at Source' (Sr.
                                                                           no. 22) across all 'Deductee
                                                                           Detail' records.

27 Filler2                                INTEGER   14     418       431   Value should be
                                                                           00000000000000 ie fourteen
                                                                           times zeroes.
28 Filler3                                CHAR      10     432       441   Value should be ten times
                                                                           spaces.
29 Acknowledgment Number of TAN           INTEGER   14     442       455   Value should be 14 times
   Application                                                             zeroes.
30 Provisional Receipt Number of the      INTEGER   14     456       469   For corrected return -
   original return                                                         provisional receipt number (if
                                                                           receipt no. is 10 digit than it
                                                                           should be padded with 4
                                                                           preceeding zeroes to make it
                                                                           14 digit) and for regular return
                                                                           - 00000000000000.




                                                 70a47638-905a-4536-baab-eb59234697db.xls                     Page 3
      TDS Return - Form-27 (Challan Detail Record )

Sr.                  Field                  3 digit     Data     Size Column Column
No.                                        Column       Type           From    To
                                           Number
                                          as printed
                                          in Return
                                           Form 27




 1    Line Number                                      INTEGER     9       1        9    Running sequence number for
                                                                                         each line in the file.
 2    Record Type                                      CHAR        2      10       11    Value should be "CD".
 3    Batch Number                                     INTEGER     9      12       20    Value should be '000000001'.

 4    Challan-Detail Record Number (Sr.          551 INTEGER       9      21       29    Running serial number for
      No.)                                                                               challan-detail records in a
                                                                                         batch, Should start with
                                                                                         000000001 for each new
                                                                                         batch.
 5    Section                                    552 CHAR          5      30       34    For values refer Section code
                                                                                         annexure below.
 6 Amount of TDS                                 553   DECIMAL    14     35        48    12+2 Without Decimal Point
 7 Amount of Surcharge                           554   DECIMAL    14     49        62    12+2 Without Decimal Point
 8 Amount of Education Cess                      555   DECIMAL    14     63        76    12+2 Without Decimal Point
 9 Amount of Interest                            556   DECIMAL    14     77        90    12+2 Without Decimal Point
10 Amount - Others                               557   DECIMAL    14     91        104   12+2 Without Decimal Point
11 Total Tax Deposited                           558   DECIMAL    14     105       118   12+2 Without Decimal Point
   (553+554+555+556+557)
12 Cheque/DD no.                                 559 INTEGER      14     119       132   Mention cheque or DD
                                                                                         number.
13 BSR Code                                      560 CHAR          7     133       139   Mention BSR code (bank
                                                                                         branch code) of the branch
                                                                                         where tax has been deposited.

14 Date on which tax deposited                   561 DATE          8     140       147   Date on which payment made
                                                                                         and Challan Number issued
                                                                                         by Bank/Transfer Voucher
                                                                                         Number in case of Govt
                                                                                         Organisations.
15 Transfer Voucher / Challan serial No          562 CHAR          9     148       156   Challan Number issued by
   given by bank                                                                         Bank/Transfer Voucher
                                                                                         Number in case of Govt
                                                                                         Organisations.
16 Whether TDS deposited by book                 563 CHAR          1     157       157   Y' for Yes, 'N' for No.
   entry? Yes/No
17 Filler4                                       NA CHAR           1     158       158   Value should be a single
                                                                                         space.




                                                               70a47638-905a-4536-baab-eb59234697db.xls                  Page 4
      TDS Quarterly Return -- Form-27 (Deductee Detail Record)

Sr.                   Field                    3 digit     Data     Size Column Column                 Remarks
No.                                           Column       Type           From    To
                                              Number
                                             as printed
                                             in Return
                                              Form 27




 1    Line Number                                         INTEGER     9       1        9    Running sequence number for
                                                                                            each line in the file.
 2    Record Type                                         CHAR        2      10       11    Value should be "DD".
 3    Batch Number                                        INTEGER     9      12       20    Value should be '000000001'.

 4    Deductee-Detail Record Number                       INTEGER     9      21       29    Running serial number for
                                                                                            deductee detail records in a
                                                                                            batch, should start with
                                                                                            000000001.
 5    Section                                             CHAR        5      30       34    Refer to the Section Annexure
                                                                                            below.
 6    Deductee Code                                 564 CHAR          2      35       36    '01' for Companies, '02' for
                                                                                            other than companies
 7    Permanent Account Number (PAN) of             565 CHAR         10      37       46    Mention PAN of the deductee.
      deductee
 8    Name of Deductee                              566   CHAR       75     47        121   Name of Deductee
 9    Deductee's Address1                           566   CHAR       25     122       146   Address of Deductee
10    Deductee's Address2                           566   CHAR       25     147       171
11    Deductee's Address3                           566   CHAR       25     172       196
12    Deductee's Address4                           566   CHAR       25     197       221
13    Deductee's Address5                           566   CHAR       25     222       246
14    Deductee's State                              566   INTEGER    2      247       248   Numeric code for state. For
                                                                                            list of State codes, refer to the
                                                                                            Annexure below.
15 Deductee's PIN                                   566 INTEGER       6     249       254   Mention PIN code of
                                                                                            Deductee address.
16 Filler5                                          NA DECIMAL       14     255       268   Value should be fourteen
                                                                                            times zeroes.
17 Amount of Payment (Rs.)                          567 DECIMAL      14     269       282   Length = 12+2 without
                                                                                            decimal point (metion the
                                                                                            Amount paid to deductee
                                                                                            during the Financial Year).
18 Date on which Amount paid / credited             568 DATE          8     283       290   Date on which amount was
                                                                                            paid to deductee
19 Paid by book entry or otherwise                  NA CHAR           1     291       291   Value should be single space.

20 Rate at which tax deducted                       569 DECIMAL       4     292       295   Rate at which Tax is
                                                                                            deducted, 2+2 without
                                                                                            decimal point
21 Grossing up Indicator                            570 CHAR          1     296       296   Value should be Y or N.
22 Amount of tax deducted (Rs.)                     571 DECIMAL      14     297       310   12+2 without decimal point
                                                                                            (mention the Amount of tax
                                                                                            deducted).
23 Date on which tax deducted                       572 DATE          8     311       318   Date on which tax was
                                                                                            deducted
24 Bank-Branch Code                                 573 CHAR          7     319       325   Mention BSR code (bank
                                                                                            branch code) of the branch
                                                                                            where tax has been
                                                                                            deposited. Mandatory for non
                                                                                            govt. deductors for each
                                                                                            challan record.
25 Date on which tax paid to the credit of          574 DATE          8     326       333   Date on which tax was paid to
   Central Govt                                                                             credit of Central Govt.
26 Bank Challan No. / Transfer Voucher              575 CHAR          9     334       342   Challan Number issued by
   No.                                                                                      Bank or Transfer Voucher
                                                                                            Number in case of Govt
                                                                                            Organisations.




                                                                  70a47638-905a-4536-baab-eb59234697db.xls                      Page 5
27 Date of furnishing Tax Deduction        576 DATE       8     343       350   Date on which TDS certificate
   Certificate                                                                  was given to deductee

28 Reason for Non-deduction / Lower        577 CHAR       1     351       351   Value should be A" if Lower
   Deduction, if any                                                            Deduction/No Deduction is on
                                                                                account of a certificate under
                                                                                section 197 or 195. Value
                                                                                should be "B" if, it is on
                                                                                account of certificate issued
                                                                                by a Chartered Accountant.

29 Filler6                            NA      DECIMAL    14     352       365   Value should be
                                                                                00000000000000




                                                      70a47638-905a-4536-baab-eb59234697db.xls                   Page 6
    Annexure - State Codes

                  State Code                     State Name
                      01       ANDAMAN AND NICOBAR ISLANDS
                      02       ANDHRA PRADESH
                      03       ARUNACHAL PRADESH
                      04       ASSAM
                      05       BIHAR
                      06       CHANDIGARH
                      07       DADRA & NAGAR HAVELI
                      08       DAMAN & DIU
                      09       DELHI
                      10       GOA
                      11       GUJARAT
                      12       HARYANA
                      13       HIMACHAL PRADESH
                      14       JAMMU & KASHMIR
                      15       KARNATAKA
                      16       KERALA
                      17       LAKHSWADEEP
                      18       MADHYA PRADESH
                      19       MAHARASHTRA
                      20       MANIPUR
                      21       MEGHALAYA
                      22       MIZORAM
                      23       NAGALAND
                      24       ORISSA
                      25       PONDICHERRY
                      26       PUNJAB
                      27       RAJASTHAN
                      28       SIKKIM
                      29       TAMILNADU
                      30       TRIPURA
                      31       UTTAR PRADESH
                      32       WEST BENGAL
                      33       CHHATTISHGARH
                      34       UTTARANCHAL
                      35       JHARKHAND
                      99       For Foreign address (In such case PIN Code should be 999999)

    Annexure - Sections

A   Form No. 27
    193
    194E
    195
    196A
    196B
    196C
    196D




                                                   70a47638-905a-4536-baab-eb59234697db.xls   Page 7

								
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