a new version 3.8 of the Return Preparation Utility (RPU) and version 4.1 & 2.137 of the File Validation Utility (FVU) have been released by NSDL.
As the due date of filing of quarterly TDS statement for third quarter of FY 2013-14 is approaching fast, you are advised to use the new version of RPU to prepare statements and validate the file with new FVU to submit TDS statements, well before due date (15th January for Non-Government deductors and 31st January for Government deductors).
- Discontinuation of functionality to delete Deductee records: For the purpose of correct reporting, deletion of Deductee rows is no longer permissible in the TDS statements. Accordingly, the delete option available under “Updation mode for Deductee” has been removed from the RPU.
- Date of deduction should not pertain to previous quarter: The relevant quarter in a TDS statement is determined by the date of deduction. Further, to correct any transaction having a Default, there would be a necessity to report transactions, where date of deduction may be of subsequent quarter. In the light of above, Date of deduction in deductee records should not be that of previous quarter. For example, if the statement pertains to Q3 of FY 2013-14 (i.e. Oct- Dec 2013), then the date of deduction should not be earlier than 01/10/2013.
- Please note that the challan paid with a specific section code can be utilised for consumption with any other section code in the Deductee rows. For example, a challan with Section Code 192 can be used for any other sections 193, 194, 194A etc. in the challan detail row.
- Change in the column header for “Interest Amount” in challan details of RPU: The heading of column no. 20 under Challan details has been changed as “Interest to be allocated/apportioned”. Please note that CPC (TDS) will consume Interest as reported in the above stated column and therefore, it is important to quote the same correctly.
- Generation of Form 27A by TDS/TCS FVU: An acknowledgement in form 27A can now be generated and printed using the new versions of RPU and FVU.