New version of RPU and FVU for TDS/TCS returns to be released by 19th June, 2015

It is proposed to release new version of NSDL e-Gov TDS/TCS-Return Preparation Utility (RPU) and File Validation Utility (FVU) tentatively on 19th June, 2015. Details of which are given below:-

1.    Return Preparation Utility (RPU)

• Version 1.2 (Java based)
• Version 4.4 (VB based) 

2.    File Validation Utility (FVU)

• Version 4.7:- For quarterly e-TDS/TCS statement pertaining to FY 2010-11 onwards
• Version 2.143:- For quarterly e-TDS/TCS statements up to FY 2009-10  

Features of the new version of RPU and FVU are as given below:-

1. Incorporation of section code 192A and 194LBB: Section code 192A and 194LBB will be incorporated where the date of payment is on or after 01/06/2015 for regular and correction TDS statements pertaining to FY is 2015-16 onwards. Section code 192A will be applicable for Form no. 26Q and section code 194LBB will be applicable to Form no. 26Q and 27Q.

2. Validation of Total Tax deducted vis a vis Total Tax Deposited amount: Validation will be incorporated in the TDS/TCS FVU wherein the total tax deducted amount in the deductee details should be equal to total tax deposited amount at the deductee details. This validation will apply to

• TDS/TCS statements pertaining to all F.Ys and all Forms.
• Will apply to regular and correction TDS/TCS statements. 

3. Incorporation of T remark (Transporter transaction and valid PAN is provided) in deductee details (Annexure I):  Remark T will be applicable for Form no. 26Q from Q3 of FY 2009-10 onwards. This validation will apply to regular and correction statements.

4. Applicability of certificate no. for lower/non deduction in deductee details (Annexure I): Quoting of certificate no. (if applicable) will be allowed only if the corresponding section code in deductee details is 192, 193, 194, 194A, 194C, 194D, 194G, 194H, 194-I, 194J, 194LA, 195 and 206C (TCS). This validation will apply to regular and correction TDS/TCS statement pertaining to FY 2013-14 onwards.  

5. Higher deduction flag C not applicable to Section code 194LC: If the section code at the challan/ deductee details is 194LC, then the corresponding deductee record will not be mandated for higher rate of tax deduction i.e., will not be mandated to select flag C. Further, no warning message will be provided if the rate of deduction is less than 20.0000. This validation will apply to regular and correction statement pertaining to FY 2012-13 onwards where date of payment is 1st June, 2013 onwards.

6. Deductee records with remark C validations across all forms: In addition to existing editable fields for C remark deductee records in correction file, below mentioned fields will also to be allowed for update.

• Name of deductee
• Section code
• Nature of remittance (Applicable only for Form 27Q)
• Unique acknowledgement of the corresponding form no. 15CA (if available) (Applicable only for Form 27Q)
• Country of Residence of the deductee (Applicable only for Form 27Q)
• Grossing up indicator (Applicable only for Form 27Q)
• Date of deduction (Applicable to all Forms)

Said validation will be applicable for correction TDS/TCS statements.