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File Format for Salary Return - Form 24 1 File should be generated in ASCII Format with "txt" as filename extension.

2 Each Record (including last record) must start on new line and must end with a new line character. Hex Values : "0D" & "0A". 3 If NUMERIC field has less or no data wrt defined length, then remaining (in case of less data) or the entire (in case of no data) field has to be filled with left justified zeroes. 4 If DATE field has no data then the entire field has to be filled with blank characters (spaces). 5 If CHAR field has less or no data wrt defined length, then remaining (in case of less data) or the entire (in case of no data) field has to be filled with right justified blank characters (spaces). 6 All numeric fields must be right justified. 7 All character fields must be left justified. 8 The constant values as mentioned in the file format below (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be mentioned in BLOCK letters only. i.e. value of field 'Record Type' in case of 'File Header' should be specified as 'FH' and not as 'fh' or Value of field 'File Type' should be mentioned as 'SL3' and not as 'sl3'. 9 For all fields where 'Amount' is to be mentioned, the decimal point will be implicit and must not be mentioned in the amount. For example, amount of Rs.123456789012.50 should be written as 12345678901250 10 Date can not be a future date anywhere in the return.

TDS Annual Return for Salary category (File Header Record) Sr. No. Field 3 digit Data Type Size Column Number as printed in Return Form 24 Column From Column To Remarks

Line Number

INTEGER

Record Type

CHAR

10

11

3 4

File Type Upload Type

CHAR CHAR

3 1

12 15

14 15

File Creation Date

DATE

16

23

6 7 8

File Sequence No. TAN of Deductor Total No. of Batches

INTEGER CHAR INTEGER

9 10 9

24 33 43

32 42 51

Running sequence number for each line in the file. For File Header Record value will be 000000001. Value should be "FH" signifying 'File Header' record. Value should be 'SL3'. Value should be "R" for regular and "C" for corrected returns. Mention the date of creation of the file in ddmmyyyy format. Value should be "000000001" only. TAN is mandatory. Value should be "000000001" only.

Note: Single File Header record for the entire file. TDS Annual Return for Salary category (Batch Header Record)

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Sr. No.

Field

3 digit Data Type Size Column Number as printed in Return Form 24

Column From

Column To

Remarks

Line Number

INTEGER

2 3 4

Record Type Batch Number Count of Challan / Transfer Voucher records

CHAR INTEGER INTEGER

2 9 9

10 12 21

11 20 29

Count of Deductee Records

INTEGER

30

38

Count of Perquisite Records

INTEGER

39

47

7 8 9

Filler1 TAN of Deductor PAN of employer

DATE CHAR CHAR INTEGER

8 10 10 6

48 56 66 76

55 65 75 81

10 Assessment Year

11 Financial Year 12 Name of Employer 13 Type of Employer

INTEGER CHAR CHAR

6 75 10

82 88 163

87 162 172

Running Sequence Number for each line in the file. Value should be "BH" (Batch Header). Value should be '000000001'. Count of total number of 'Challans / Transfer Vouchers Records mentioned in the Challan Annexure. Count of total number of 'Deductee Detail Records' . Count of total number of 'Perquisite-Detail Records'. Value eight spaces. TAN is mandatory. Mention the PAN of the employer. e.g. 200506 for Assessment Yr. 20052006. e.g. 200405 for Financial Yr. 2004-2005. Mention the Name of the employer. Value should be 0000000001 for "Government" and 0000000002 for "Others" type of employer. Mention flat / door / block number of the address. Mention name of the premises or building. Mention road, street or lane. Mention area or locality. Mention town, city or district. Mention double digit numeric code for state. For list of State codes, refer to the Annexure below. PIN Code of employer's address.

14 Employer Address1

CHAR

25

173

197

15 Employer Address2 16 Employer Address3 17 Employer Address4 18 Employer Address5 19 Employer's State

CHAR CHAR CHAR CHAR INTEGER

25 25 25 25 2

198 223 248 273 298

222 247 272 297 299

20 Employer's PIN code

INTEGER

300

305

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21 Change of Address of employer since last Return

CHAR

306

306

Value should be "Y" if address of employer has changed after filing last return, "N" otherwise. If value is Y, then Employer's Address, State code and PIN fields are mandatory. Mention the name of person responsible for paying salary. Mention the designation of person responsible for paying salary. Mention flat / door / block number of the address. Mention name of the premises or building. Mention road, street or lane. Mention area or locality. Mention town, city or district. Mention double digit numeric code for state. For list of State codes, refer to the Annexure below. PIN Code of Responsible Person's address. Value should be "Y" if address of responsible person has changed after filing last return, "N" otherwise. If value is Y, then Responsible Person's Address1-5, State code and PIN are mandatory. Total amount of tax deposited in 12+2 digit format (without decimal point). The value here should be same as sum of values in field 'Amount of Tax Deposited' (Sr. no.10) across all 'Challan Detail' records (please refer to the Challan Detail' record section below ).

22 Name of person responsible for paying salary 23 Designation of the person responsible for paying salary 24 Responsible Person's Address1

CHAR

75

307

381

CHAR

20

382

401

CHAR

25

402

426

25 Responsible Person's Address2 26 Responsible Person's Address3 27 Responsible Person's Address4 28 Responsible Person's Address5 29 Responsible Person's State

CHAR CHAR CHAR CHAR INTEGER

25 25 25 25 2

427 452 477 502 527

451 476 501 526 528

30 Responsible Person's PIN

INTEGER

529

534

31 Change of Address of Responsible person since last Return

CHAR

535

535

32 Gross Total of Tax Deposited as per Challan Annexure

DECIMAL

14

536

549

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33 Gross Total of Tax deducted as per deductee annexure

INTEGER

14

550

563

34 Filler2

INTEGER

14

564

577

35 Filler3 36 Acknowledgment Number of TAN Application 37 Provisional Receipt Number of the original return

CHAR

10 14

578 588

587 601

Total amount of tax deducted in 12+2 digit format (without decimal point). The value here should be same as sum of values in field 'Total Income Tax Deducted at Source' (Sr. no. 36) across all 'Deductee Detail' records (please refer to the Deductee Detail Record section below). Value should be 00000000000000 ie fourteen times zeroes. Value should be ten times spaces. Value should be 14 times zeroes. For corrected return provisional receipt number (if receipt no. is 10 digit than it should be padded with 4 preceeding zeroes to make it 14 digit) and for Regular return 00000000000000.

INTEGER INTEGER

14

602

615

Note: Single Batch Header record for the entire file.

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TDS Annual Return for Salary category (Challan Detail Record) Sr. No. Field 3 digit Data Type Size Column Number as printed in Return Form 24 INTEGER 9 Column From Column To Remarks

Line Number

2 3 4

Record Type Batch Number Challan-Detail Record Number

CHAR INTEGER 233 INTEGER

2 9 9

10 12 21

11 20 29

Running sequence number for each line in the file. Value should be "CD". Value should be '000000001'. Running serial number for challan detail records in a batch, should start with 000000001. Length = 12 + 2 (without decimal point) Length = 12 + 2 (without decimal point) Length = 12 + 2 (without decimal point) Length = 12 + 2 (without decimal point) Length = 12 + 2 (without decimal point) Mention the Total Amount of tax deposited. Length = 12 + 2 (without decimal point) Mention cheque or DD number. Mention BSR code (bank branch code) of the branch where tax has been deposited. Mandatory for non govt. deductors for each challan record. Date on which tax deposited Challan Number issued by Bank or Transfer Voucher Number in case of Govt Organisations. Y' for Yes, 'N' for No.

5 6 7 8 9

Amount of TDS Amount of Surcharge Amount of Education Cess Amount of Interest Amount - Others

234 DECIMAL 235 DECIMAL 236 DECIMAL 237 DECIMAL 238 DECIMAL 239 DECIMAL

14 14 14 14 14 14

30 44 58 72 86 100

43 57 71 85 99 113

10 Total Tax Deposited (234+235+236+237+238)

11 Cheque / DD No. 12 Bank-Branch Code

240 INTEGER 241 CHAR

14 7

114 128

127 134

13 Date on which tax deposited 14 Bank Challan No. / Transfer Voucher No.

242 Date 243 CHAR

8 9

135 143

142 151

15 Whether deposited by book entry?Yes/No

244 CHAR

152

152

TDS Annual Return for Salary category (Deductee Detail Record)

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Sr. No.

Field

3 digit Data Type Size Column Number as printed in Return Form 24

Column From

Column To

Remarks

Line Number

INTEGER

2 3 4

Record Type Batch Number Deductee Detail Record No.

CHAR INTEGER INTEGER

2 9 9

10 12 21

11 20 29

5 6 7 8

Employee's Serial No. Employee's PAN Name of Employee Period of Employment From - Date

201 INTEGER 202 CHAR 203 CHAR 204 DATE

9 10 75 8

30 39 49 124

38 48 123 131

Period of Employment To - Date

204 DATE

132

139

10 Total amount of Salary, excluding amount required to be shown in columns 206 and 207 11 Total amount of house rent allowance and other allowances to the extent chargeable to tax 12 Value of Perquisites and amount of accretion to employee's provident fund account as per annexure 13 Amount of allowances and perquisites claimed as exempt and not included in col. 206 and 207 14 Total of 205, 206 and 207 15 Total Deduction under section 16 (i), 16 (ii) and 16 (iii) 16 Income chargeable under the head Salaries (209-210) 17 Flag for Other Income

205 DECIMAL

14

140

153

Running Sequence Number for each line in the file. Value should be "DD". Value should be '000000001'. Running serial no. to indicate deductee detail record no. Should start with 000000001. To indicate serial no. of the employee. PAN of the employee. Mention the Name of the employee ddmmyyyy (mention the From date of the Period for which the employee was employed during the financial year with the employer). ddmmyyyy (mention the To date of the Period for which the employee was employed during the financial year with the employer). 12+2 Without Decimal Point

206 DECIMAL

14

154

167

12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point Value should be "P" if amount in col. No. 212 is > 0, otherwise "N". 11+2 Without Decimal Point

207 DECIMAL

14

168

181

208 DECIMAL

14

182

195

209 DECIMAL 210 DECIMAL 211 DECIMAL 212 CHAR

14 14 14 1

196 210 224 238

209 223 237 238

18 Income (including loss from house property) under any head other than income under the head "salaries" offered for TDS

212 DECIMAL

13

239

251

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19 Gross Total Income (211 + 212) 20 Amount deductible under Section 80G in respect of donations to certain funds, charitable institutions 21 Amount deductible under Section 80GG in respect of rents paid 22 Amount deductible under any other provisions of chapter VI-A 23 Total Amount deductible under chapter VI-A (214+215+216) 24 Total Taxable Income (213 - 217) 25 Income Tax on Total Income 26 Income Tax Rebate Under Section 88 on Life Insurance Premium, contribution to provident fund etc. 27 Income Tax Rebate Under Section 88 B 28 Income Tax Rebate Under Section 88 C 29 Income Tax Rebate Under Section 88 D 30 Total Income Tax payable (219-(220, 221, 222, 223)) and Surcharge thereon 31 Income Tax Relief Under Section 89 when salary etc. is paid in arrear or in advance 32 Net Tax Payable (224-225) 33 TDS -Income Tax 34 TDS -Surcharge 35 Education Cess 36 Total Income Tax Deducted at Source (227+228+229) 37 Flag for Tax Payable / Refundable

213 DECIMAL 214 DECIMAL

14 14

252 266

265 279

12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point 12+2 Without Decimal Point Value should be "P" if amount in col. No. 231 is >
0, otherwise "N".

215 DECIMAL 216 DECIMAL 217 DECIMAL 218 DECIMAL 219 DECIMAL 220 DECIMAL

14 14 14 14 14 14

280 294 308 322 336 350

293 307 321 335 349 363

221 DECIMAL 222 DECIMAL 223 DECIMAL 224 DECIMAL

14 14 14 14

364 378 392 406

377 391 405 419

225 DECIMAL

14

420

433

226 DECIMAL 227 DECIMAL 228 DECIMAL 229 DECIMAL 230 DECIMAL 231 char

14 14 14 14 14 1

434 448 462 476 490 504

447 461 475 489 503 504

38 Tax Payable / Refundable (226-230) 39 Remarks

231 DECIMAL 232 CHAR

13 75

505 518

517 592

11+2 Without Decimal Point Remarks, if any (as per note 6 of the return). Write "L" for 'Lower Deduction' or 'N' for 'No deduction' or leave blank for 'normal deduction'.

TDS Annual Return for Salary category (Perquisite Detail Record)

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Sr. No.

Field

3 digit Data Type Size Column Number as printed in Return Form 24

Column From

Column To

Remarks

Line Number

INTEGER

2 3 4

Record Type Batch Number Perquisite-Detail Record Number

CHAR INTEGER INTEGER

2 9 9

10 12 21

11 20 29

Running sequence number for each line in the file. Value should be "PD". Value should be '000000001'. Running serial number for perquisite detail records in a batch, should start with 000000001. Mention the Name of the employee. As mentioned in deductee details. Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point

5 6

Name of Employee Employee's Serial Number

245 CHAR 246 INTEGER

75 9

30 105

104 113

Value where Accommodation is unfurnished 8 Value as if Accommodation is unfurnished 9 Cost of Furniture (including TV sets, Radio sets, Refrigerator, other household appliances and air conditioning plant or equipment) 10 Perquisite Value of Furniture (10% of 249) 11 Total of columns 248 and 250 12 Rent, if any, paid by employee 13 Value of perquisite (247 - 252, or 251 252 as applicable) 14 Where any conveyance is provided by the employer free or at a concessional rate or the employee is allowed the use of one or more motor cars owned or hired by the employer or where the employer incurs the running expenses of the motor car owned by employer, estimated value of perquisite 15 Remuneration paid by the employer for domestic and personal services provided to the employee 16 Value of free or concessional passage on home leave and other travelling to the extent chargeable to tax 17 Estimated value of any other benefit or amenity provided by the employer free of cost or at concessional rate not included in preceding columns

247 DECIMAL 248 DECIMAL 249 DECIMAL

14 14 14

114 128 142

127 141 155

250 DECIMAL 251 DECIMAL 252 DECIMAL 253 DECIMAL 254 DECIMAL

14 14 14 14 14

156 170 184 198 212

169 183 197 211 225

Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point

255 DECIMAL

14

226

239

Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point

256 DECIMAL

14

240

253

257 DECIMAL

14

254

267

Length = 12+2 Without Decimal Point

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18 Employer's contribution to recognised PF in excess of 12% of employee's salary 19 Interest credited to assesee's account, in recognised PF in excess of the rate fixed by the central govt. 20 Total of columns 253 to 259 carried to column 207 of Form-24 Annexure - State Codes State Code 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 99

258 DECIMAL

14

268

281

Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point Length = 12+2 Without Decimal Point

259 DECIMAL

14

282

295

260 DECIMAL

14

296

309

State Name ANDAMAN AND NICOBAR ISLANDS ANDHRA PRADESH ARUNACHAL PRADESH ASSAM BIHAR CHANDIGARH DADRA & NAGAR HAVELI DAMAN & DIU DELHI GOA GUJARAT HARYANA HIMACHAL PRADESH JAMMU & KASHMIR KARNATAKA KERALA LAKHSWADEEP MADHYA PRADESH MAHARASHTRA MANIPUR MEGHALAYA MIZORAM NAGALAND ORISSA PONDICHERRY PUNJAB RAJASTHAN SIKKIM TAMILNADU TRIPURA UTTAR PRADESH WEST BENGAL CHHATTISHGARH UTTARANCHAL JHARKHAND For Foreign address (In such case PIN Code should be 999999)

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