LATEST TDS/TCS RPU 4.1 FOR SUBMITTING TDS RETURN APPLICABLE W.E.F. 23.09.2014

NSDL has provided latest TDS RPU version 4.1 for submitting TDS return w.e.f. 23.09.2014.

Key features of RPU 4.1

Lower/ Non-deduction Certificate number issued by Assessing Officer (in deductee  details): Length of field “Certificate number issued by the Assessing Officer u/s 197 for  non-deduction/lower deduction” under deductee details (i.e. in Annexure 1) has been  restricted to 10 digits. Certificate number to be quoted only in case of lower  deduction/no deduction.

Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to  the deductee in case of Form no. 24Q should be less than or equal to 999999999.00.   Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable  Income” to the deductee in case of Form no. 24Q, Q4 should be less than or equal to  999999999.00. 

Accounts Office Identification Number (AIN): It is mandatory to quote the AIN in case  of Form no. 24Q and 26Q for deductor category “Central Government” & “State  Government”.

Deductee reference number and Employee serial number (in deductee details): It is  mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and  “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid. 

Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted  in field “Total Tax deducted amount” should be less than or equal to value quoted in  field “Amount paid/ credited” under deductee details. 

Remarks for higher deduction (in deductee details): In case of 'C' (i.e. for higher  deduction) remark in Deductee details (Annexure I) only below details will be allowed  to be updated in correction statements:
           o Deductee PAN
           o Amount of payment
           o Date of payment

Country name (in deductee details): In case of Form no. 27Q, the country name  “MEXICO” has been updated to “UNITED MEXICAN STATES”. 

State name: State name “UTTARANCHAL” has been updated to “UTTARAKHAND”.

 Incorporation of latest FVU Version 4.4 and 2.140.

Key feature of FVU version 4.4

Lower/ Non-deduction Certificate number issued by Assessing Officer (in deductee  details): Length of field “Certificate number issued by the Assessing Officer u/s 197 for  non-deduction/lower deduction” under deductee details (i.e. in Annexure I) has been  restricted to 10 digits. Certificate number to be quoted only in case of lower  deduction/no deduction. This validation is applicable to regular and correction (C3 & C9) statements pertaining to FY 2013-14 and onwards.

Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to  the deductee in case of Form no. 24Q should be less than or equal to 999999999.00.  This validation is applicable to regular and correction (C3 & C9) statements pertaining to  all FYs. 

Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable  Income” to the deductee in case of Form no. 24Q-Q4 should be less than or equal to  999999999.00. This validation is applicable to regular and C4 correction statements  pertaining to all FYs.  Deductee reference number and Employee serial number (in deductee details): It is  mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and  “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid.  This validation is applicable to regular and correction (C3 & C9) statements pertaining to  all FYs. 

Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted  in field “Total Tax deducted amount” should be less than or equal to value quoted in  field “Amount paid/ credited” under deductee details. This validation is applicable to  regular and correction (C3 & C9) statements pertaining to all FYs.  Accounts Office Identification Number (AIN): It is mandatory to quote the AIN in case  of Form no. 24Q and 26Q for deductor category “Central Government” & “State  Government”. This validation is applicable to regular and correction (C1 & C2, C3 (if  deductor details are updated)) statements pertaining to FY 2013-14 onwards.

Collection code “J” (Sale of certain Minerals) and “K” (Cash case of Bullion and  Jewellary): Collection code “J” and “K” is applicable only for TCS (Form no. 27EQ) regular and C9 correction statements pertaining to Q2 of FY 2012-13 onwards. 

Remarks for higher deduction (in deductee details): Remarks for higher deduction in  deductee details i.e., flag “C” to be mentioned only if the deductee PAN is structurally  invalid. This validation is applicable to regular statement and correction (C3 & C9)  statements pertaining to FY 2010-11 onwards:Key feature of FVU version 4.4 

 Country name (in deductee details): In case of Form no. 27Q, the country name  “MEXICO” has been updated to “UNITED MEXICAN STATES”. This change is applicable to  regular and correction (C3 & C9) statements pertaining to FY 2013-14 onwards.

 Applicability of FVU version: From September 23, 2014, FVU version 4.4 would be mandatory for statements pertain  to FY 2010-11 onwards.

Key feature of FVU version 2.140

Amount paid/ credited (in deductee details): Value in field “Amount paid/ Credited” to  the deductee in case of Form no. 24Q should be less than or equal to 999999999.00.  This validation is applicable to regular and correction (C3 & C9) statements pertaining to  all FYs.

Total Taxable income (in salary details – Annexure II): Value in field “Total Taxable  Income” to the deductee in case of Form no. 24Q-Q4 should be less than or equal to  999999999.00. This validation is applicable to regular and C4 correction statements  pertaining to all FYs. 

Deductee reference number and Employee serial number (in deductee details): It is  mandatory to quote in the field “Deductee reference no.” (In case of Form no. 26Q) and  “Employee serial no.” (In case of Form no. 24Q), where PAN of the deductee is invalid.  This validation is applicable to regular and correction (C3 & C9) statements pertaining to  all FYs.

Total tax deducted amount (in deductee details): In case of Form no. 24Q, value quoted  in field “Total Tax deducted amount” should be less than or equal to value quoted in  field “Amount paid/ credited” under deductee details. This validation is applicable to  regular and correction (C3 & C9) statements pertaining to all FYs. 

 Applicability of FVU version: From September 23, 2014, FVU version 2.140 would be mandatory for statements  pertain to FY 2007-08 to FY 2009-10.

Download RPU 4.1 (Click Here)




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