A. Procedure for preparation of return

Deductors' Manual

B. Forms

(1) Annual e-TDS return as per Section 206 of Income-tax Act, 1961:

• Form 24
• Form 26
• Form 27
• Form 27A

(2) Annual e-TCS return as per Section 206C of Income-tax Act, 1961:

• Form 27E
• Form 27B

C. The data structure

File formats in which e-TDS/e-TCS returns are to be prepared.

(1) Annual e-TDS return:

• File Format for Form 24
• File Format for Form 26
• File Format for Form 27

(2) Annual e-TCS return:

• File Format for Form 27E

Sample files prepared as per the file formats
Annual e-TDS return:

• Sample file for Form 24
• Sample file for Form 26
• Sample file for Form 27

D. NSDL e-TDS/e-TCS Return Preparation Utility (RPU-Light)

Annual e-TDS return:

• e-TDS RPU-Light (ver 4.80) for Form 24
• e-TDS RPU-Light (ver 4.80) for Form 26
• e-TDS RPU-Light (ver 4.80) for Form 27

Annual e-TCS return:

• e-TCS RPU-Light (ver 4.90) for Form 27E

E. File Validation Utility (FVU)

• File Validation Utility - Version 2.052 (FVU)