While preparing the TDS Returns for Salary (Form 24Q – Quarter 4) pertaining to Financial Year 2023-24, many are facing challenges as they are encountering errors having code T_FV_6351 and T_FV_6354 at the time of File Validation through the Utility (FVU).
These errors are encountered for those employees who fall under the ‘New Regime’ of taxation. Please note these do not apply for employees who have opted for the ‘Old Regime’.
The error description, possible reasons and it’s resolution are summarized in the table below:
|
Error Code
|
Error Description
|
Reasons & Resolution
|
|
T_FV_6351 |
This relates to the value under ‘Other Special Allowances u/s 10(14)’ for employees under the ‘New Regime’. |
For cases where value u/s 10(14) is NIL, the value ‘0.00’ needs to be passed to the FVU. While generating the file for validation through the FVU, this needs to be taken care of. The software being used should be taking care of this. |
|
T_FV_6354 |
This relates to the incorrect values under ‘Travel Concession u/s 10(5)’ and ‘House Rent Allowance u/s 10(13A)’ for employees under the ‘New Regime. |
Sections 10(5) and 10(13A) is not applicable under the ‘New Regime’. The values for both these should be ‘NULL’ or ‘No Value’ and passed on to the FVU. The software being used should be taking care of this. |
These errors as generated by the FVU is typically owing to the incorrect values / format that is being passed to the File Validation Utility for employees being passed, maybe, by the software in use.
TDSMAN has sufficiently addressed these issues in synchronization with the versions of FVU Utilities released since the beginning of the 4th quarter of FY:23-24.
For software users facing this issue, may use TDSMAN to import the data from the text file and generate error-free FVU validated file for submission of the Form 24Q-Q4 (FY:23-24).