File Format 24Q Correction Q1 To Q3 Version 6.0 06082019 201011

Prescribed File Format by Income Tax Department
File Format for Correction in Salary TDS Statement - Form 24Q - Q1 to Q3 (Version 5.9)
General Notes -
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 newline character. Hex Values : "0D" & "0A".
3 The values in the statement should be in BLOCK letters only e.g. value of field 'Record Type' in case of 'File Header' should be specified as 'FH' and not 'fh'.
4 For all amount fields decimal value with precision of 2 should be provided e.g. 1000.50, 2345.00. It may be noted that in case of certain amount fields where fractional portion is not allowed, the value should contain decimal point followed by two zeroes i.e.
5 value - 2345
All dates will be
should notinbe'ddmmyyyy'
allowed, whereas
format. value - 2345.00
No date should will
be abefuture
allowed.
date.
6 This is a ^ delimited variable field width file. This means that in case of empty spaces there is no need to provide leading '0' for numerals and trailing spaces for character fields.
7 The total number of delimiters (i.e. "^") in any type of record should be one less than the total number of fields in the respective record. For example the total number of fields in "File Header record" is 16, hence the total no. of delimiters in 'File Header record'
8 would be 15.indicates: C1 - Correction in deductor details (excluding TAN), C2 - Correction in deductor (excluding TAN) and/or challan details, C3 - Correction in deductor (excluding TAN), challan, and/or deductee details, C9 - Correction in challan (addition of
Corrections
9 challan/s),C5
Different types- Correction
of corrections in PAN
(C3,ofC4deductees.
etc.) can be done in a single file using different batches for different corrections (C3, C4 etc.) as required. For example, if Address of deductor is to be updated along with updation in deductee details and changes in
10 Annexure
Number ofIIbatches
also, thepresent
file should
in a have two batches
file should - C3 five.
not exceed and C4.
OneFortypedetailed
of batchguidelines refer can
(C1, C2 etc.) Deductors' Manual
be present onceavailable
only in aatfile,
TINi.e.
website
two or(www.tin-nsdl.com) under
more C3 batches are not the 'Download'
allowed section.
in a file.
11 Fields marked with # can be updated, if required, otherwise should be same as specified in last statement (regular or correction).
13 As per the instructions from ITD, "Y" type of correction has been withdrawn.
12 Nil challans/transfer vouchers need to mandatorily have deductee records with flag 'A' or 'B' in the remarks for lower or non-deduction.
13 Changes/ Updates done in the file format are highlighted in green.
14 It is mandatory to import .csi file downloaded from TIN website (under Challan Status Inquiry tab) to verify the correctness of Challan details mentioned in the statement.
15 As per the instructions from ITD, deletion of deductee records from Annexure I has been withdrawn.
16 TAN & TAN name present in TDS Statement should match with TAN & TAN name present under .csi file downloaded from TIN website.
17 As directed by Income Tax Department (ITD), preparation of C9 correction (i.e. addition of challans) has been discontinued only for statements containing deductor type other than "State Government" and
"Central Government". Statements with deductor type "State Government" and "Central Government" are allowed to prepare C9 correction (i.e. addition of Transfer Vouchers) for statements pertains upto FY
2012-13.
Correction in Salary TDS Statement - Form 24Q (File Header Record - FH)
Sr. Field 3 digit Column Data Type Size REMARKS FOR CORRECTION REMARKS FOR CORRECTION C2 - DEDUCTOR REMARKS FOR CORRECTION C3 - DEDUCTOR REMARKS FOR CORRECTION C5 - REMARKS FOR CORRECTION C9 -
No. Number as per C1 - DEDUCTOR (EXCLUDING (EXCLUDING TAN), AND/OR CHALLAN (EXCLUDING TAN), AND/OR CHALLAN, PAN UPDATE ADDITION OF CHALLAN
Form 24Q TAN) DETAILS DETAILS AND/OR DEDUCTEE DETAILS
1 Line Number INTEGER 9 Running sequence number for Running sequence number for each line in the Running sequence number for each line in the Running sequence number for each Running sequence number for each
each line in the correction correction statement. correction statement. line in the correction statement. line in the correction statement.
statement.
2 Record Type CHAR 2 Value should be "FH" (File Header) Value should be "FH" (File Header) Value should be "FH" (File Header) Value should be "FH" (File Header) Value should be "FH" (File Header)
3 File Type CHAR 3 Value should be "SL1" Value should be "SL1" Value should be "SL1" Value should be "SL1" Value should be "SL1"
4 Upload Type CHAR 1 Value should be "C" Value should be "C" Value should be "C" Value should be "C" Value should be "C"
5 File Creation Date DATE 8 Mention the date of creation of the Mention the date of creation of the correction Mention the date of creation of the correction Mention the date of creation of the Mention the date of creation of the
correction statement in ddmmyyyy statement in ddmmyyyy format. statement in ddmmyyyy format. correction statement in ddmmyyyy correction statement in ddmmyyyy
format. format. format.
6 File Sequence No. INTEGER 9 Indicates the running sequence Indicates the running sequence number for the Indicates the running sequence number for the Indicates the running sequence Indicates the running sequence
number for the correction statement (should be unique across all the statement (should be unique across all the number for the statement (should be number for the statement (should be
statement (should be unique statements). statements). unique across all the statements). unique across all the statements).
across all the statements).
7 Uploader Type CHAR 1 Value should be "D" Value should be "D" Value should be "D" Value should be "D" Value should be "D"
8 TAN of Employer CHAR 10 Should be same as TAN of Should be same as TAN of deductor mentioned in Should be same as TAN of deductor mentioned in Should be same as TAN of deductor Should be same as TAN of deductor
deductor mentioned in corresponding regular statement (original) corresponding regular statement (original) mentioned in corresponding regular mentioned in corresponding regular
corresponding regular statement accepted by TIN central system. accepted by TIN central system. statement (original) accepted by TIN statement (original) accepted by TIN
(original) accepted by TIN central central system. central system.
system.
9 Total No. of Batches INTEGER 9 Indicates the number of batches Indicates the number of batches that the correction Indicates the number of batches that the correction Indicates the number of batches that Indicates the number of batches that
that the correction statement statement contains. statement contains. the correction statement contains. the correction statement contains.
contains.
10 Name of Return Preparation Utility CHAR 75 # Name of the software used for # Name of the software used for preparing the # Name of the software used for preparing the # Name of the software used for # Name of the software used for
preparing the Quarterly e- Quarterly e-TDS/TCS statement should be Quarterly e-TDS/TCS statement should be preparing the Quarterly e-TDS/TCS preparing the Quarterly e-TDS/TCS
TDS/TCS statement should be mentioned. mentioned. statement should be mentioned. statement should be mentioned.
mentioned.
11 Record Hash (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
12 FVU Version (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
13 File Hash (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
14 Sam Version (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
15 SAM Hash (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
16 SCM Version (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
17 SCM Hash (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
18 Consolidated file hash N.A. 20 Hash value as per the consolidated Hash value as per the consolidated file should be Hash value as per the consolidated file should be Hash value as per the consolidated Hash value as per the consolidated
file should be provided provided provided file should be provided file should be provided
Note: Single File Header record for the entire file.
Correction in Salary TDS Statement - Form 24Q (Batch Header Record - BH)
1 Line Number INTEGER 9 Running sequence number for Running sequence number for each line in the Running sequence number for each line in the Running sequence number for each Running sequence number for each
each line in the correction correction statement. correction statement. line in the correction statement. line in the correction statement.
statement.
2 Record Type CHAR 2 Value should be "BH" (Batch Value should be "BH" (Batch Header). Value should be "BH" (Batch Header). Value should be "BH" (Batch Value should be "BH" (Batch
Header). Header). Header).
3 Batch Number INTEGER 9 Value should start with 1. Value should start with 1. Value should start with 1. Value should start with 1. Value should start with 1.
4 Count of Challan/Transfer Voucher Records INTEGER 9 No value should be specified. Count of challans/transfer vouchers contained Count of challans/transfer vouchers contained Count of challans/transfer vouchers Count of challans/transfer vouchers
within the statement. within the statement. contained within the statement. contained within the statement.
5 Form Number CHAR 4 Value should be "24Q". Value should be "24Q". Value should be "24Q". Value should be "24Q". Value should be "24Q".
6 Transaction Type (type of correction) CHAR 2 Value should be "C1" Value should be "C2" value should be "C3" Value should be "C5" Value should be "C9"
7 Batch Updation Indicator INTEGER 1 No value should be specified. If there are updations in "BH" (Batch Header) - If there are updations in "BH" (Batch Header) - No value should be specified. No value should be specified.
deductor details except TAN, then value should be deductor details except TAN, then value should be
"1" else it should be "0". If value is "0" no updation "1" else it should be "0". If value is "0" no updation
can be done in the BH. can be done in the BH.
8 Token Number of original (regular) statement(verification key) INTEGER 15 Specify Provisional Receipt Specify Provisional Receipt Number (PRN) of Specify Provisional Receipt Number (PRN) of Specify Provisional Receipt Number Specify Provisional Receipt Number
Number (PRN) of corresponding corresponding regular statement. corresponding regular statement. (PRN) of corresponding regular (PRN) of corresponding regular
regular statement. statement. statement.
454343027.xls Page 1
9 Previous statement Token Number (verification key) INTEGER 15 * If no correction statement has * If no correction statement has been furnished * If no correction statement has been furnished * If no correction statement has been * If no correction statement has been
been furnished prior to current prior to current correction statement then mention prior to current correction statement then mention furnished prior to current correction furnished prior to current correction
correction statement then mention Original RRR No. (PRN of corresponding regular Original RRR No. (PRN of corresponding regular statement then mention Original RRR statement then mention Original RRR
Original RRR No. (PRN of statement). statement ). No. (PRN of corresponding regular No. (PRN of corresponding regular
corresponding regular statement). statement ). statement).
* If * If
any correction statement has been furnished prior any correction statement has been furnished prior
to current correction statement specify PRN of last to current correction statement specify PRN of last * If * If
* If correction statement (viz. C1, C2, C3, C5). correction statement (viz. C1, C2, C3, C5). any correction statement has been any correction statement has been
any correction statement has been furnished prior to current correction furnished prior to current correction
furnished prior to current correction statement specify PRN of last statement specify PRN of last
statement specify PRN of last correction statement (viz. C1, C2, C3, correction statement (viz. C1, C2, C3,
correction statement (viz. C1, C2, C5). C5, C9).
10 Token Number - (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
11 Date of Token Number - (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
12 Last TAN of Deductor / Employer / Collector (verification key) CHAR 10 Should be same as TAN of Should be same as TAN of deductor mentioned in Should be same as TAN of deductor mentioned in Should be same as TAN of deductor Should be same as TAN of deductor
deductor mentioned in corresponding regular statement (original) corresponding regular statement (original) mentioned in corresponding regular mentioned in corresponding regular
corresponding regular statement accepted by TIN central system. accepted by TIN central system. statement (original) accepted by TIN statement (original) accepted by TIN
(original) accepted by TIN central central system. central system.
system.
13 TAN of Deductor / Employer CHAR 10 Should be same as Last TAN of Should be same as Last TAN of Deductor/ Should be same as Last TAN of Deductor No value should be specified. Should be same as Last TAN of
Deductor / Employer (i.e. serial Employer (i.e. serial no.12 of BH in current /Employer (i.e. serial no.12 of BH in current Deductor/Employer/Collector (i.e.
no.12 of BH in current statement). statement). statement). serial no.12 of BH in current
statement).
14 Receipt number (eight digit) provided by TIN CHAR 8 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
15 PAN of Deductor / Employer CHAR 10 # PAN of deductor. If deductor is # If "Batch Updation Indicator" is "1" mention PAN # If "Batch Updation Indicator" is "1" mention PAN No value should be specified. No value should be specified.
not required to have a PAN of deductor. If "Batch Updation Indicator" is "0" no of deductor. If "Batch Updation Indicator" is "0" no
mention PANNOTREQD. value should be specified. If deductor is not value should be specified. If deductor is not
required to have a PAN mention PANNOTREQD. required to have a PAN mention PANNOTREQD.
16 Assessment Year (A.Y.) (verification key) INTEGER 6 Mandatory field. A.Y. should be Mandatory field. A.Y. should be same as that Mandatory field. A.Y. should be same as that Mandatory field. A.Y. should be Mandatory field. A.Y. should be
same as that mentioned in mentioned in corresponding regular statement. mentioned in corresponding regular statement. same as that mentioned in same as that mentioned in
corresponding regular statement. Value should be 200809 for A.Y. 2008-09. THIS Value should be 200809 for A.Y. 2008-09. THIS corresponding regular statement. corresponding regular statement.
Value should be 200809 for A.Y. FIELD CANNOT BE UPDATED. Value should be FIELD CANNOT BE UPDATED. Value should be Value should be 200809 for A.Y. Value should be 200809 for A.Y.
2008-09. THIS FIELD CANNOT greater than or equal to 200809. greater than or equal to 200809. 2008-09. THIS FIELD CANNOT BE 2008-09. THIS FIELD CANNOT BE
BE UPDATED. Value should be UPDATED. Value should be greater UPDATED. Value should be greater
greater than or equal to 200809. than or equal to 200809. than or equal to 200809.
17 Financial Year (F.Y.) (verification key) INTEGER 6 Mandatory field. F.Y. should be Mandatory field. F.Y. should be same as that Mandatory field. F.Y. should be same as that Mandatory field. F.Y. should be Mandatory field. F.Y. should be
same as that mentioned in mentioned in corresponding regular statement. mentioned in corresponding regular statement. same as that mentioned in same as that mentioned in
corresponding regular statement. Value should be 200708 for F. Y. 2007-08. THIS Value should be 200708 for F. Y. 2007-08. THIS corresponding regular statement. corresponding regular statement.
Value should be 200708 for F. Y. FIELD CANNOT BE UPDATED. Value should be FIELD CANNOT BE UPDATED. Value should be Value should be 200708 for F. Y. Value should be 200708 for F. Y.
2007-08. THIS FIELD CANNOT greater than or equal to 200708. greater than or equal to 200708. 2007-08. THIS FIELD CANNOT BE 2007-08. THIS FIELD CANNOT BE
BE UPDATED. Value should be UPDATED. Value should be greater UPDATED. Value should be greater
greater than or equal to 200708. than or equal to 200708. than or equal to 200708.
18 Period (verification key) CHAR 2 Mandatory field. Period should be Mandatory field. Period should be same as Mandatory field. Period should be same as Mandatory field. Period should be Mandatory field. Period should be
same as specified in corresponding specified in corresponding regular statement. Valid specified in corresponding regular statement. Valid same as specified in corresponding same as specified in corresponding
regular statement. Valid values are values are Q1, Q2, Q3, Q4 for 1st quarter, 2nd values are Q1, Q2, Q3, Q4 for 1st quarter, 2nd regular statement. Valid values are regular statement. Valid values are
Q1, Q2, Q3, Q4 for 1st quarter, quarter, 3rd quarter and 4th quarter respectively. quarter, 3rd quarter and 4th quarter respectively. Q1, Q2, Q3, Q4 for 1st quarter, 2nd Q1, Q2, Q3, Q4 for 1st quarter, 2nd
2nd quarter, 3rd quarter and 4th THIS FIELD CAN NOT BE UPDATED. THIS FIELD CAN NOT BE UPDATED. quarter, 3rd quarter and 4th quarter quarter, 3rd quarter and 4th quarter
quarter respectively. THIS FIELD respectively. THIS FIELD CAN NOT respectively. THIS FIELD CAN NOT
CANNOT BE UPDATED. BE UPDATED. BE UPDATED.
19 Name of Employer / Deductor CHAR 75 # Mandatory to mention the name # Mandatory to mention the name of the employer # Mandatory to mention the name of the employer Mandatory to mention the name of Mandatory to mention the name of
of the employer / deductor as / deductor irrespective of "Batch Updation / deductor irrespective of "Batch Updation the employer / deductor as specified the employer / deductor as specified
specified in last statement (regular Indicator" being "1" or "0". Value can be updated Indicator" being "1" or "0". Value can be updated in last statement (regular or in last statement (regular or
or correction). only if "Batch Updation Indicator" is "1". If indicator only if "Batch Updation Indicator" is "1". If indicator correction). correction).
is "0", value should be same as specified in last is "0", value should be same as specified in last
statement (regular or correction). Only blank statement (regular or correction). Only blank
values or only special characters or only dots, values or only special characters or only dots,
spaces etc. (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are spaces etc. (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are
not allowed under this field. not allowed under this field.
20 Employer / Deductor Branch/ Division CHAR 75 # Mention Branch/Division of the # If "Batch Updation Indicator" is "1" mention # If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
Employer / Deductor. Branch/Division of Employer /Deductor. If "Batch Branch/Division of Employer /Deductor. If "Batch
Updation Indicator" is "0" no value should be Updation Indicator" is "0" no value should be
specified. Only blank values or only special specified. Only blank values or only special
characters or only dots, spaces etc. (i.e. `~!@#$ characters or only dots, spaces etc. (i.e. `~!@#$
%^&*( )_+,./?;:’”[{]}\|) are not allowed under this %^&*( )_+,./?;:’”[{]}\|) are not allowed under this
field. Please enter the name of the location (i.e. field. Please enter the name of the location (i.e.
city/area name where the office is located), city/area name where the office is located),
otherwise value "NA" is to be mentioned. otherwise value "NA" is to be mentioned.
21 Employer / Deductor Address 1 CHAR 25 # Mandatory to mention address # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
line 1 of the Employer / Deductor. mandatory to mention address line 1 of Employer/ mandatory to mention address line 1 of
Deductor. If "Batch Updation Indicator" is "0" no Employer /Deductor. If "Batch Updation Indicator"
value should be specified. Only special characters is "0" no value should be specified. Only special
are not allowed under this field. characters are not allowed under this field.
22 Employer / Deductor Address 2 CHAR 25 # Mention the address line 2 of the # If "Batch Updation Indicator" is "1" mention # If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
Employer / Deductor. address line 2 of Employer/Deductor. If "Batch address line 2 of Employer/Deductor. If "Batch
specified. Only special characters are not allowed specified. Only special characters are not allowed
under this field. under this field.
454343027.xls Page 2
26 Employer / Deductor Address - State INTEGER 2 # Mandatory to mention 2-digit # Mandatory to mention 2-digit state code of the # Mandatory to mention 2-digit state code of the # Mandatory to mention 2-digit state # Mandatory to mention 2-digit state
state code of the Employer / Employer / Deductor from Annexure 1. Employer / Deductor from Annexure 1. code of the Employer / Deductor from code of the Employer / Deductor from
Deductor from Annexure 1. Annexure 1. Annexure 1.
27 Employer / Deductor Address - PIN INTEGER 6 # Mandatory to mention PIN Code # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
of the Employer / Deductor. mandatory to mention PIN Code of the mandatory to mention PIN Code of the
Employer/Deductor. If "Batch Updation Indicator" is Employer/Deductor. If "Batch Updation Indicator" is
"0", no value should be specified. "0", no value should be specified.
28 Employer / Deductor e-mail ID CHAR 75 # Valid E-mail should be provided. # 1) If "Batch Updation Indicator" is "1" mention # 1) If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
1. Email format must be checked valid e-mail of the Employer/Deductor. valid e-mail of the Employer/Deductor.
-atleast @ and '.' should be 2) If batch updatiion indicator is "1", e-mail id of 2) If batch updatiion indicator is "1", e-mail id of
mentioned. deductor/collector or person responsible for deductor/collector or person responsible for
2. Both @ and '.' should be deducting/collecting tax should be provided. deducting/collecting tax should be provided.
preceded and succeeded by 3) If "Batch Updation Indicator" is "0", no value 3) If "Batch Updation Indicator" is "0", no value
atleast one character. should be specified. should be specified.
3. At least one '.' should come after
'@'.
4. All printable characters allowed
except '^' and space.
5. E-mail id of deductor/collector or
person responsible for
deducting/collecting tax should be
provided.
29 Employer / Deductor's STD code INTEGER 5 # Mention STD code if value is # 1) If "Batch Updation Indicator" is "1" mention if # 1) If "Batch Updation Indicator" is "1" mention if No value should be specified. No value should be specified.
present in field no.30 (Employer / value is present in field no 30 value is present in field no 30
Deductor's Tel-Phone No.) (Employer/Deductor's Tel-Phone no.). (Employer/Deductor's Tel-Phone no.).
2) If "Batch Updation Indicator' is "0", no value 2) If "Batch Updation Indicator' is "0", no value
should be specified. should be specified.
30 Employer / Deductor 's Telephone No. INTEGER 10 # Mention telephone number if # 1) If "Batch Updation Indicator" is "1" mention if # 1) If "Batch Updation Indicator" is "1" mention if No value should be specified. No value should be specified.
value is present in field no.29 value is present in field no. 29 value is present in field no. 29
(Employer / Deductor's STD code). 2) If the batch updation indicator is "1" then, either 2) If the batch updation indicator is "1" then, either
Either mobile no. should be mobile no. should be provided or Telephone no. mobile no. should be provided or Telephone no.
provided or Telephone no. and and STD code of deductor or responsible person and STD code of deductor or responsible person
STD code of deductor or should be provided. should be provided.
responsible person should be 3) If "Batch Updation Indicator' is "0", no value 3) If "Batch Updation Indicator' is "0", no value
provided. should be specified. should be specified.
31 Change of Address of Employer / Deductor since last statement CHAR 1 State "Y" if address of deductor # If "Batch Updation Indicator" is "1" mention "Y" or # If "Batch Updation Indicator" is "1" mention "Y" or No value should be specified. No value should be specified.
has changed after filing last "N". State 'Y" if address of deductor has changed "N". State 'Y" if address of deductor has changed
statement, "N" otherwise. after furnishing last statement, else state "N". If after furnishing last statement, else state "N". If
"Batch Updation Indicator" is "0" no value should "Batch Updation Indicator" is "0" no value should
be specified. be specified.
32 Deductor Type CHAR 1 # Code of deductor category need # Code of deductor category need to provided # Code of deductor category need to provided Code of deductor category need to Code of deductor category need to
to provided. Refer Annexure 4 for irrespective of "Batch Updation Indicator being "1" irrespective of "Batch Updation Indicator being "1" provided. Value should be same as provided. Value should be same as
list of allowed deductor category or "0".. Refer Annexure 4 for list of allowed or "0".. Refer Annexure 4 for list of allowed last statement (original / correction). last statement (original / correction).
code. For change of deductor type deductor category code Value can be updated deductor category code Value can be updated Refer Annexure 4 for list of allowed Refer Annexure 4 for list of allowed
refer note below Annexure 4. only if "Batch Updation Indicator" is "1". If indicator only if "Batch Updation Indicator" is "1". If indicator deductor category code deductor category code
is "0" value should be as specified in last is "0" value should be as specified in last
statement (regular or correction). For change of statement (regular or correction). For change of
deductor type refer note below Annexure 4. deductor type refer note below Annexure 4.
33 Name of person responsible for paying salary / deduction CHAR 75 # Mandatory to mention the name # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
of person responsible for paying mandatory to mention the name of person mandatory to mention the name of person
salary on behalf of the deductor. responsible for paying salary on behalf of the responsible for paying salary on behalf of the
deductor. If "Batch Updation Indicator" is "0", no deductor. If "Batch Updation Indicator" is "0", no
value should be specified. Only blank values or value should be specified. Only blank values or
only special characters or only dots, spaces etc. only special characters or only dots, spaces etc.
(i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed
34 Designation of the person responsible for paying salary / deduction CHAR 20 # Mandatory to mention the # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
designation of the person mandatory to mention the designation of the mandatory to mention the designation of the
responsible for paying salary on person responsible for paying salary on behalf of person responsible for paying salary on behalf of
behalf of the deductor. the deductor. If "Batch Updation Indicator" is "0" no the deductor. If "Batch Updation Indicator" is "0" no
value should be specified. Only blank values or value should be specified. Only blank values or
only special characters or only dots, spaces etc. only special characters or only dots, spaces etc.
(i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed
35 Responsible Person's Address 1 CHAR 25 # Mandatory to mention address # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
line 1 of the responsible person. mandatory to mention address line 1 of the mandatory to mention address line 1 of the
responsible person. If "Batch Updation Indicator" is responsible person. If "Batch Updation Indicator" is
"0" no value should be specified. Only special "0" no value should be specified. Only special
characters are not allowed under this field. characters are not allowed under this field.
36 Responsible Person's Address 2 CHAR 25 # Mention the address line 2 of the # If "Batch Updation Indicator" is "1" mention # If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
responsible person. address line 2 of the responsible person. If "Batch address line 2 of the responsible person. If "Batch
454343027.xls Page 3
40 Responsible Person's - Address - State INTEGER 2 # Mandatory to mention 2-digit # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
state code of the responsible mandatory to mention 2-digit state code of the mandatory to mention 2-digit state code of the
person from Annexure 1. responsible person from Annexure 1. If "Batch responsible person from Annexure 1. If "Batch
specified. specified.
41 Responsible Person's Address - PIN INTEGER 6 # Mandatory to mention PIN Code # If "Batch Updation Indicator" is "1" it is # If "Batch Updation Indicator" is "1" it is No value should be specified. No value should be specified.
of the responsible person. mandatory to mention PIN Code of the mandatory to mention PIN Code of the
responsible person. If "Batch Updation Indicator" is responsible person. If "Batch Updation Indicator" is
"0" no value should be specified. "0" no value should be specified.
42 Responsible Person's e-mail ID CHAR 75 # Valid E-mail should be provided. # 1) If "Batch Updation Indicator" is "1" mention # 1) If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
1. Email format must be checked valid e-mail of the Employer/Deductor. valid e-mail of the Employer/Deductor.
-atleast @ and '.' should be 2) If batch updatiion indicator is "1", e-mail id of 2) If batch updatiion indicator is "1", e-mail id of
mentioned. deductor/collector or person responsible for deductor/collector or person responsible for
2. Both @ and '.' should be deducting/collecting tax should be provided. deducting/collecting tax should be provided.
preceded and succeeded by 3) If "Batch Updation Indicator" is "0", no value 3) If "Batch Updation Indicator" is "0", no value
atleast one character. should be specified. should be specified.
3. At least one '.' should come after
'@'.
4. All printable characters allowed
except '^' and space.
5. E-mail id of deductor/collector or
person responsible for
deducting/collecting tax should be
provided.
43 Mobile number INTEGER 10 #1) Mention 10 digit mobile no. # 1) If "Batch Updation Indicator" is "1" mention # 1) If "Batch Updation Indicator" is "1" mention No value should be specified. No value should be specified.
2) Mandatory for Deductor valid mobile no. valid mobile no.
category other than Central Govt. 2) Mandatory for Deductor category other than 2) Mandatory for Deductor category other than
and State Govt. Central Govt. and State Govt. Central Govt. and State Govt.
3) For deductor category Central 3) For deductor category Central Govt. and State 3) For deductor category Central Govt. and State
Govt. and State Govt. either mobile Govt. either mobile no. should be provided or Govt. either mobile no. should be provided or
no. should be provided or Telephone no. and STD code of deductor or Telephone no. and STD code of deductor or
Telephone no. and STD code of responsible person should be provided. responsible person should be provided.
deductor or responsible person 4) If "Batch Updation Indicator" is "0", no value 4) If "Batch Updation Indicator" is "0", no value
should be provided. should be specified. should be specified.
44 Responsible Person's STD Code INTEGER 5 # Mention STD code if value is # 1) If "Batch Updation Indicator" is "1" mention if # 1) If "Batch Updation Indicator" is "1" mention if No value should be specified. No value should be specified.
present in field no.45 (Responsible value is present in field no 45 (Responsible value is present in field no 45 (Responsible
person's Tel-Phone No.) person's Tel-Phone no.). person's Tel-Phone no.).
2) If "Batch Updation Indicator' is "0", no value 2) If "Batch Updation Indicator' is "0", no value
45 Responsible Person's Telephone Number INTEGER 10 # Mention telephone number if # 1) If "Batch Updation Indicator" is "1" mention if # 1) If "Batch Updation Indicator" is "1" mention if No value should be specified. No value should be specified.
value is present in field no.44 value is present in field no. 44 (Responsible value is present in field no. 44 (Responsible
(Responsible person's STD code). peson's STD code) peson's STD code)
Either mobile no. should be 2) If the batch updation indicator is "1" then, either 2) If the batch updation indicator is "1" then, either
provided or Telephone no. and mobile no. should be provided or Telephone no. mobile no. should be provided or Telephone no.
STD code of deductor or and STD code of deductor or responsible person and STD code of deductor or responsible person
responsible person should be should be provided. should be provided.
provided. 3) If "Batch Updation Indicator' is "0", no value 3) If "Batch Updation Indicator' is "0", no value
46 Change of Address of Responsible person since last statement CHAR 1 # State "Y" if address of # If "Batch Updation Indicator" is "1" mention "Y" or # If "Batch Updation Indicator" is "1" mention "Y" or No value should be specified. No value should be specified.
responsible person has changed "N". State 'Y" if address of responsible person has "N". State 'Y" if address of responsible person has
since furnishing last statement, if changed after furnishing last statement, else state changed after furnishing last statement, else state
not state "N". "N". If "Batch Updation Indicator" is "0" then no "N". If "Batch Updation Indicator" is "0" then no
value should be specified. value should be specified.
47 Batch Total of - Total of Deposit Amount as per Challan DECIMAL 15 No value should be specified. Mention the total of deposit amount as per challan. Mention the total of deposit amount as per challan. No value should be specified. Mention the total of deposit amount
The value here should be same as sum of values The value here should be same as sum of values as per challan. The value here should
in field 'Total of Deposit Amount as per Challan' in in field 'Total of Deposit Amount as per Challan' in be same as sum of values in field
the 'Challan Detail' record across all challans in the the 'Challan Detail' record across all challans in the 'Total of Deposit Amount as per
current statement. Value 1000 should be current statement. Value 1000 should be Challan' in the 'Challan Detail' record
represented as 1000.00 in this field. represented as 1000.00 in this field. across all challans in the current
statement. Value 1000 should be
represented as 1000.00 in this field.
48 Unmatched challan count CHAR 9 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
49 Count of Salary Detail Records INTEGER 9 No value should be specified. No value should be specified. No value should be specified. Mandatory, value should be "0". No value should be specified.
50 Batch Total of - Gross Total Income as per Salary Detail N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
51 AO Approval CHAR 1 Value should be "N" Value should be "N" Value should be "N" Value should be "N" Value should be "N"
52 Whether regular statement for Form 24Q filed for earlier period N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
53 Last Deductor Type CHAR 1 Mandatory to mention value. Mandatory if Batch updation Indicator is "1" value Mandatory if Batch updation Indicator is "1" value No value should be specified No value should be specified
Should be as per last statement should be as per last statement (Regular / should be as per last statement (Regular /
(regular/ correction) accepted at Correction). If Batch updation Indicator is "0" no Correction). If Batch updation Indicator is "0" no
TIN central system. value should be specified. value should be specified.
54 State Name CHAR 2 # Mention State Name. Numeric If Batch Indicator value is "1" then only value can If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
code for state should be provided. be specified and validations will be as per the be specified and validations will be as per the
For list of State codes, refer to Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
Annexure 5 below. Mandatory if specified. Numeric code for state should be specified. Numeric code for state should be
deductor type is State Govt. (code provided. For list of State codes, refer to Annexure provided. For list of State codes, refer to Annexure
S), Statutory body - State Govt. 5 below. Mandatory if deductor type is State Govt. 5 below. Mandatory if deductor type is State Govt.
(code E), Autonomous body - State (code S), Statutory body - State Govt. (code E), (code S), Statutory body - State Govt. (code E),
Govt. (code H) and Local Authority Autonomous body - State Govt. (code H) and Autonomous body - State Govt. (code H) and
- State Govt. (code N). For other Local Authority - State Govt. (code N). For other Local Authority - State Govt. (code N). For other
deductor category no value should deductor category no value should be provided. deductor category no value should be provided.
be provided.
55 PAO Code CHAR 20 # Mention PAO Code. Mandatory #If Batch Indicator value is "1" then only value can #If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
for deductor type (code) "A". be specified and validations will be as per the be specified and validations will be as per the
Optional for deductor type (code) Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
"S", "D", "E", "G", "H", "L" & "N". specified. Mandatory for deductor type (code) "A". specified. Mandatory for deductor type (code) "A".
For other deductor type no value Optional for deductor type (code) "S", "D", "E", "G", Optional for deductor type (code) "S", "D", "E", "G",
should be provided. "H", "L" & "N". For other deductor type no value "H", "L" & "N". For other deductor type no value
should be provided. should be provided.
454343027.xls Page 4
56 DDO Code CHAR 20 # Mention DDO Code. Mandatory #If Batch Indicator value is "1" then only value can #If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
for deductor type (code) "A". be specified and validations will be as per the be specified and validations will be as per the
Optional for deductor type (code) Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
"S", "D", "E", "G", "H", "L" & "N". specified. Mandatory for deductor type (code) "A". specified. Mandatory for deductor type (code) "A".
For other deductor type no value Optional for deductor type (code) "S", "D", "E", "G", Optional for deductor type (code) "S", "D", "E", "G",
should be provided. "H", "L" & "N". For other deductor type no value "H", "L" & "N". For other deductor type no value
should be provided. should be provided.
57 Ministry Name CHAR 3 # Mention Ministry Name. Numeric # If Batch Indicator value is "1" then only value can # If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
code for Ministry name should be be specified and validations will be as per the be specified and validations will be as per the
provided. For list of Ministry name Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
codes, refer to the Annexure 3 specified. Numeric code for Ministry name should specified. Numeric code for Ministry name should
below. Mandatory for deductor type be provided. For list of Ministry name codes, refer be provided. For list of Ministry name codes, refer
(code) "A", "D" & "G". Optional for to the Annexure 3 below. Mandatory for deductor to the Annexure 3 below. Mandatory for deductor
deductor type (code) "E", "H", "L" & type (code) "A", "D" & "G". Optional for deductor type (code) "A", "D" & "G". Optional for deductor
"N". For other deductor type no type (code) "E", "H", "L" & "N". For other deductor type (code) "E", "H", "L" & "N". For other deductor
value should be provided. type no value should be provided. type no value should be provided.
58 Ministry Name Other CHAR 150 # If numeric code '99' (i.e. Other) is # If numeric code '99' (i.e. Other) is provided in # If numeric code '99' (i.e. Other) is provided in No value should be specified No value should be specified
provided in Ministry Name field Ministry Name field then value in Ministry Name Ministry Name field then value in Ministry Name
then value in Ministry Name "Other" field should be provided "Other" field should be provided
"Other" field should be provided
59 PAN of Responsible Person CHAR 10 Quote ten digit valid PAN of the Quote ten digit valid PAN of the person responsible Quote ten digit valid PAN of the person responsible Quote ten digit valid PAN of the Quote ten digit valid PAN of the
person responsible (as quoted in (as quoted in field no. 33 above) for deducting tax. (as quoted in field no. 33 above) for deducting tax. person responsible (as quoted in field person responsible (as quoted in field
field no. 33 above) for deducting no. 33 above) for deducting tax. no. 33 above) for deducting tax.
tax.
60 PAO Registration No INTEGER 7 # Mention PAO Registration No. # If Batch Indicator value is "1" then only value can # If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
Optional for deductor type (code) be specified and validations will be as per the be specified and validations will be as per the
"A", "S", "D", "E", "G", "H", "L" & Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
"N". For other deductor type no specified. Optional for deductor type (code) "A", specified. Optional for deductor type (code) "A",
value should be provided. "S", "D", "E", "G", "H", "L" & "N". For other "S", "D", "E", "G", "H", "L" & "N". For other
deductor type no value should be provided. deductor type no value should be provided.
61 DDO Registration No CHAR 10 # Mention DDO Registration No. # If Batch Indicator value is "1" then only value can # If Batch Indicator value is "1" then only value can No value should be specified No value should be specified
Optional for deductor type (code) be specified and validations will be as per the be specified and validations will be as per the
"A", "S", "D", "E", "G", "H", "L" & Regular,if Batch Indicator is "0" no value should be Regular,if Batch Indicator is "0" no value should be
"N". For other deductor type no specified. Optional for deductor type (code) "A", specified. Optional for deductor type (code) "A",
value should be provided. "S", "D", "E", "G", "H", "L" & "N". For other "S", "D", "E", "G", "H", "L" & "N". For other
deductor type no value should be provided. deductor type no value should be provided.
62 Employer / Deductor's STD code (Alternate) INTEGER 5 # Mention STD code of alternate # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
contact no. Value to be mentioned value can be specified and validations will be as value can be specified and validations will be as
only for statements pertaining to per the Regular, if Batch Updation Indicator is "0", per the Regular, if Batch Updation Indicator is "0",
FY 2013-14 onwards. Mandatory then no value should be specified. Value to be then no value should be specified. Value to be
to mention value in this field, if mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
value is quoted in field no. 63, else 2013-14 onwards. Mandatory to mention value in 2013-14 onwards. Mandatory to mention value in
no value should be mentioned. this field, if value is quoted in field no., 63 else no this field, if value is quoted in field no. 63. else no
value should be mentioned. value should be mentioned.
63 Employer / Deductor 's Tel-Phone No. (Alternate) INTEGER 10 # Mention alternate contact no. # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
Value to be mentioned only for value can be specified and validations will be as value can be specified and validations will be as
statements pertaining to FY 2013- per the Regular, if Batch Updation Indicator is "0", per the Regular, if Batch Updation Indicator is "0",
14 onwards. Mandatory to mention then no value should be specified. Value to be then no value should be specified. Value to be
value in this field, if value is quoted mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
in field no. 62, else no value should 2013-14 onwards. Mandatory to mention value in 2013-14 onwards. Mandatory to mention value in
be mentioned. this field, if value is quoted in field no. 62, else no this field, if value is quoted in field no. 62, else no
value should be mentioned. value should be mentioned.
64 Employer / Deductor Email ID (Alternate) CHAR 75 # Mention alternate e-mail ID. # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
Value to be mentioned only for value can be specified and validations will be as value can be specified and validations will be as
14 onwards. It is optional to then no value should be specified. Value to be then no value should be specified. Value to be
mention value in this field. mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
2013-14 onwards. It is optional to mention value in 2013-14 onwards. It is optional to mention value in
this field. this field.
65 Responsible Person's STD Code (Alternate) INTEGER 5 # Mention STD code of alternate # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
contact no of responsible person. value can be specified and validations will be as value can be specified and validations will be as
Value to be mentioned only for per the Regular, if Batch Updation Indicator is "0", per the Regular, if Batch Updation Indicator is "0",
statements pertaining to FY 2013- then no value should be specified. Value to be then no value should be specified. Value to be
14 onwards. Mandatory to mention mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
value in this field, if value is quoted 2013-14 onwards. Mandatory to mention value in 2013-14 onwards. Mandatory to mention value in
field no. 66, else no value should this field, if value is quoted field no. 66, else no this field, if value is quoted field no. 66, else no
be mentioned. value should be mentioned. value should be mentioned.
66 Responsible Person's Tel-Phone No. (Alternate) INTEGER 10 # Mention responsible person # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
alternate contact no. Value to be value can be specified and validations will be as value can be specified and validations will be as
mentioned only for statements per the Regular, if Batch Updation Indicator is "0", per the Regular, if Batch Updation Indicator is "0",
pertaining to FY 2013-14 onwards. then no value should be specified. Value to be then no value should be specified. Value to be
Mandatory to mention value in this mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
field, if value is quoted in field no. 2013-14 onwards. Mandatory to mention value in 2013-14 onwards. Mandatory to mention value in
65, else no value should be this field, if value is quoted in field no. 65, else no this field, if value is quoted in field no. 65, else no
mentioned. value should be mentioned. value should be mentioned.
67 Responsible Person's Email ID (Alternate) CHAR 75 # Mention alternate e-mail of # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
responsible person. Value to be value can be specified and validations will be as value can be specified and validations will be as
mentioned only for statements per the Regular, if Batch Updation Indicator is "0", per the Regular, if Batch Updation Indicator is "0",
pertaining to FY 2013-14 onwards. then no value should be specified. Value to be then no value should be specified. Value to be
It is optional to mention value in mentioned only for statements pertaining to FY mentioned only for statements pertaining to FY
this field. 2013-14 onwards. It is optional to mention value in 2013-14 onwards. It is optional to mention value in
this field. this field.
454343027.xls Page 5
68 Account Office Identification Number (AIN) of PAO/ TO/ CDDO CHAR 7 # Mention AIN of PAO/ TO/ CDDO. # If Batch Updation Indicator value is "1" then only # If Batch Updation Indicator value is "1" then only No value should be specified No value should be specified
Mandatory to mention value for value can be specified and validations will be as value can be specified and validations will be as
14 onwards.. Applicable only for then no value should be specified. Mandatory to then no value should be specified. Mandatory to
Govt. deductors i.e, Central Govt. mention value for statements pertaining to FY mention value for statements pertaining to FY
and State Govt. and mode of 2013-14 onwards. Applicable only for Govt. 2013-14 onwards. Applicable only for Govt.
deposit of TDS/TCS is through deductors i.e, Central Govt. and State Govt. and deductors i.e, Central Govt. and State Govt. and
'Book Entry' i.e., value in the field mode of deposit of TDS/TCS is through 'Book mode of deposit of TDS/TCS is through 'Book
no. 37 of challan/ transfer voucher Entry' i.e., value in the field no. 37 of challan/ Entry' i.e., value in the field no. 37 of challan/
details is "Y". transfer voucher details is "Y". transfer voucher details is "Y".
69 Goods and Service Tax Number (GSTN) CHAR 15 Mention 15 digit valid Goods and Mention 15 digit valid Goods and Service Tax Mention 15 digit valid Goods and Service Tax Mention 15 digit valid Goods and Mention 15 digit valid Goods and
Service Tax Number (GSTIN). Number (GSTIN). Number (GSTIN). Service Tax Number (GSTIN). Service Tax Number (GSTIN).
70 Record Hash (Not applicable) N.A. 0 No value should be specified. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
Correction in Salary TDS Statement - Form 24Q (Challan Detail Record - CD)
1 Line Number INTEGER 9 N.A. Running sequence number for each line in the Running sequence number for each line in the Running sequence number for each Running sequence number for each
correction statement. correction statement. line in the correction statement. line in the correction statement.
2 Record Type CHAR 2 N.A. Value should be "CD" (Challan Detail) Value should be "CD" (Challan Detail) Value should be "CD" (Challan Value should be "CD" (Challan Detail)
Detail).
3 Batch Number INTEGER 9 N.A. Value should be same as 'Batch Number' field in Value should be same as 'Batch Number' field in Value should be same as 'Batch Value should be same as 'Batch
'Batch Header' record. 'Batch Header' record. Number' field in 'Batch Header' Number' field in 'Batch Header'
record. record.
4 Challan-Detail Record Number 301 INTEGER 9 N.A. Mandatory to mention serial number quoted as Mandatory to mention serial number quoted as Mandatory to mention serial number Running serial number for 'Challan
"Challan Detail record number" from the "Challan Detail record number" from the quoted as "Challan Detail record Detail' record in the current
corresponding regular or last correction statement corresponding regular or last correction statement number" from the corresponding statement. The serial number will
which is to be updated (in case more than one which is to be updated (in case more than one regular or last correction statement start from the next number of the last
challan is to be updated, serial number should be challan is to be updated, serial number should be which is to be updated (in case more challan detail record number
in increasing order). in increasing order). than one challan is to be updated, specified in the previous statement
serial number should be in increasing (regular or correction).
order).
5 Count of Deductee Records INTEGER 9 N.A. No value should be specified. Count of total number of 'Deductee Detail Records' Count of total number of 'Deductee Count of total number of 'Deductee
in the current challan. Value should be >=1. Detail Records' in the current challan. Detail Records' in current challan.
Value should be >=1. Value Should be >= 0.
6 NIL Challan Indicator CHAR 1 N.A. Value should be same as that mentioned in Value should be same as that mentioned in Value should be same as that Value should be "Y" if no tax has
corresponding regular statement i.e. "Y" if no tax corresponding regular statement i.e. "Y" if no tax mentioned in corresponding regular been deposited else value should be
has been deposited else value should be "N". has been deposited else value should be "N". statement i.e. "Y" if no tax has been "N".
THIS FIELD CAN NOT BE UPDATED. THIS FIELD CAN NOT BE UPDATED. deposited else value should be "N".
THIS FIELD CAN NOT BE
UPDATED.
7 Challan Updation Indicator INTEGER 1 N.A. No value should be specified. If there are updations in "CD" (Challan Details), No value should be specified. No value should be specified.
value should be "1" else it should be "0". If value
is "0" no updations can be done in CD.
8 Filler 3 (Not applicable) N.A. 0 N.A. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
11 Last Bank Challan Number (verification key) INTEGER 5 N.A. Mention Bank Challan Number specified in the Mention Bank Challan Number specified in the Mention Bank Challan Number No value should be specified.
corresponding regular or last correction corresponding regular or last correction specified in the corresponding regular
statement. Mandatory if book entry flag or Nil statement. Mandatory if book entry flag or Nil or last correction statement.
challan indicator is "N". challan indicator is "N". Mandatory if book entry flag or Nil
challan indicator is "N".
12 Bank Challan No. 310 INTEGER 5 N.A. # Mention Challan Serial Number given by bank. # Mention Bank Challan Number. If "Challan No value should be specified. Mention Challan Number issued by
Mandatory if book entry flag or Nil challan indicator Updation Indicator" is "1" the field can be updated. Bank. Applicable to both Government
is "N". If "Challan Updation Indicator" is "0" then value and Non-Government deductors and
should be same as specified in "Last Bank Challan non-nil statements. No value to be
Number" field (i.e. serial no.11 of CD in current provided if value in "NIL Challan
statement). Indicator" is "Y" or tax is deposited by
book entry.
13 Last DDO Serial No. of Form No. 24G (verification key) INTEGER 9 N.A. Applicable only in case of a Government Applicable only in case of a Government Applicable only in case of a No value should be specified.
Organisation i.e. only if value in field "Deductor Organisation i.e. only if value in field "Deductor Government Organisation i.e. only if
Type" of 'Batch Header Record' is "A" or "S". Type" of 'Batch Header Record' is "A" or "S". value in field "Deductor Type" of
Quote the five digit DDO serial number [as Quote the five digit DDO serial number [as 'Batch Header Record' is "A" or "S".
provided by Accounts Officer (AO)] as per last provided by Accounts Officer (AO)] mentioned in Quote the five digit DDO serial
regular or correction statement the last regular or correction statement number [as provided by Accounts
Officer (AO)] mentioned in the last
regular or correction statement
14 DDO Serial No. of Form No. 24G 310 INTEGER 9 N.A. # 1) Applicable only in case of a Government # Applicable only in case of a Government No value should be specified. 1) Applicable only in case of a
deductor/collector where TDS/TCS has been Organisation i.e. only if value in field "Deductor Government deductor/collector where
deposited by Book entry. Type" of 'Batch Header Record' is "A" or "S". If TDS/TCS has been deposited by
2) Quote the five digit DDO serial number provided "Challan Updation Indicator" is "1" the field can be Book entry.
by Accounts Officer (AO) updated. If "Challan Updation Indicator" is "0" 2) Quote the five digit DDO serial
3) No value should be present in this column in value should be same as specified in "Last number provided by Accounts Officer
case of a NIL Statement (value in field "NIL Transfer Voucher Number" field (i.e. serial no.13 of (AO)
Challan Indicator" field is "Y") CD in current statement). 3) No value should be present in this
column in case of a NIL Statement
(value in field "NIL Challan Indicator"
field is "Y")
15 Last Bank-Branch Code/Form 24G Receipt Number (verification key) INTEGER 7 N.A. In case TDS deposited by In case TDS deposited by In case TDS deposited by No value should be specified.
1) Challan: Mention BSR Code as quoted in 1) Challan: Mention BSR Code as quoted in 1) Challan: Mention BSR Code as
corresponding regular or last correction statement. corresponding regular or last correction statement. quoted in corresponding regular or
2) Transfer voucher: Mention seven digit receipt 2) Transfer voucher: Mention seven digit receipt last correction statement.
number (provided by AO) as quoted in regular or number (provided by AO) as quoted in regular or 2) Transfer voucher: Mention
last correction statement. Applicable for govt. last correction statement. Applicable for govt. seven digit receipt number (provided
deductor/ collector where TDS is deposited by deductor/ collector where TDS is deposited by by AO) as quoted in regular or last
book entry. book entry. correction statement. Applicable for
No value to be quoted in case of Nil Statement No value to be quoted in case of Nil Statement govt. deductor/ collector where TDS
(value in field "NIL Challan Indicator" field is "Y") (value in field "NIL Challan Indicator" field is "Y") is deposited by book entry.
Mandatory if book entry flag or Nil challan indicator Mandatory if book entry flag or Nil challan indicator No value to be quoted in case of Nil
is "N". is "N". Statement (value in field "NIL Challan
Indicator" field is "Y")
Mandatory if book entry flag or Nil
challan indicator is "N".
454343027.xls Page 6
16 Bank-Branch Code/Form 24G Receipt Number 309 INTEGER 7 N.A. # Mention value as follows: # If challan updation indicator is 1 mention value No value should be specified. In case TDS deposited by
In case TDS deposited by as follows: 1) Challan:BSR Code of the
1) Challan:BSR Code of the receiving branch In case TDS deposited by receiving branch
2) Transfer voucher: Quote seven digit receipt 1) Challan:BSR Code of the receiving branch 2) Transfer voucher: Quote seven
number (provided by AO). Applicable for govt. 2) Transfer voucher: Quote seven digit receipt digit receipt number provided by AO.
deductor/ collector where TDS is deposited by number provided by AO. Applicable for govt. Applicable for govt. deductor/
book entry. deductor/ collector where TDS is deposited by collector where TDS is deposited by
No value to be quoted in case of Nil Statement book entry. book entry.
(value in field "NIL Challan Indicator" field is "Y"). If "Challan Updation Indicator" is "0", value should No value to be quoted in case of Nil
be same as specified in "Last Bank-Branch Code" Statement (value in field "NIL Challan
field (i.e. serial No.15 of CD in current statement). Indicator" field is "Y").
17 Last Date of 'Bank Challan No / Transfer Voucher No' (verification key) DATE 8 N.A. Mention date of "Bank Challan Number" or date of Mention date of "Bank Challan Number" or date of Mention date of "Bank Challan No value should be specified.
"Transfer Voucher Number" mentioned in "Transfer Voucher Number" mentioned in Number" or date of "Transfer Voucher
corresponding regular or last correction statement. corresponding regular or last correction statement. Number" mentioned in
corresponding regular or last
correction statement.
18 Date of 'Bank Challan No. / Transfer Voucher No.' 311 DATE 8 N.A. # Mention date of deposit of tax in bank or date of # Mention date of deposit of tax in bank or date of No value should be specified. Date of payment of tax to Govt. It can
transfer voucher. This is the date of payment of tax transfer voucher. If "Challan Updation Indicator" is be any date on or after 1st April of
to Govt. In case of "Bank Challan", it can be any "1" the field can be updated. If "Challan Updation immediate previous financial year for
date on or after 1st April of immediate previous Indicator" is "0", value should be same as specified which the return is prepared. Value
financial year for which the return is prepared. in "Last Date of Challan No./Transfer Voucher No." should be equal to last date of
field (i.e. serial no.17 of CD in current statement). respective quarter if the value in field
This is the date of payment of tax to Govt. In case "NIL Challan Indicator" is "Y".
of "Bank Challan", it can be any date on or after
1st April of immediate previous financial year for
which the return is prepared.
21 Section CHAR 3 N.A. # Mandatory to mention section code under which # If "Challan Updation Indicator" is "1" / "0" No value should be specified. Mandatory to mention section code
tax has been deducted as per Annexure 2. mention section code (Annexure 2) under which under which tax has been deducted
Applicable for the statements upto FY 2012-13. No tax has been deducted. If "Challan Updation as per Annexure 2. Applicable for the
value to be provided for the statements from FY Indicator" is "0" mention value same as per statements upto FY 2012-13. No
2013-14 onwards. regular/ last accepted correction statement. value to be provided for the
Applicable for the statements upto FY 2012-13. No statements from FY 2013-14
value to be provided for the statements from FY onwards.
2013-14 onwards.
22 'Oltas TDS / TCS -Income Tax ' 302 DECIMAL 15 N.A. # Mandatory to mention the amount of "Income # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mandatory to mention the amount of
Tax" out of the 'Total tax deposited' through to mention the amount of "Income Tax" out of the "Income Tax" out of the 'Total tax
Challan/Transfer Voucher. Fractional portion is not 'Total tax deposited' through Challan/Transfer deposited' through challan/transfer
allowed in this field, i.e. value "1000.50" is invalid, Voucher. Fractional portion is not allowed in this voucher. Fractional portion is not
whereas value "1000.00" is a valid value. field, i.e. value "1000.50" is invalid, whereas value allowed in this field, i.e. value
"1000.00" is a valid value. If "Challan Updation "1000.50" is invalid, whereas value
Indicator" is "0", no value should be specified. "1000.00" is a valid value.
23 'Oltas TDS / TCS -Surcharge ' DECIMAL 15 N.A. # Mandatory to mention the amount of "Surcharge" # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mandatory to mention the amount of
out of the 'Total tax deposited' through to mention the amount of "Surcharge" out of the "Surcharge" out of the 'Total tax
Challan/Transfer Voucher. Fractional portion is not 'Total tax deposited' through Challan/Transfer deposited' through Challan/Transfer
allowed in this field, i.e. value "1000.50" is invalid, Voucher. Fractional portion is not allowed in this voucher. Fractional portion is not
Indicator" is "0" then no value should be specified. "1000.00" is a valid value.
24 'Oltas TDS / TCS - Cess' 303 DECIMAL 15 N.A. # Mandatory to mention the amount of "Education # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mandatory to mention the amount of
Cess" out of the 'Total tax deposited' through to mention the amount of "Education Cess" out of "Education Cess" out of the 'Total tax
Challan/Transfer Voucher. Fractional portion is not the 'Total tax deposited' through Challan/Transfer deposited' through Challan/Transfer
allowed in this field, i.e. value "1000.50" is invalid, Voucher. Fractional portion is not allowed in this Voucher. Fractional portion is not
Indicator" is "0" no value should be specified. "1000.00" is a valid value.
25 Oltas TDS / TCS - Interest 304 DECIMAL 15 N.A. # Mandatory to mention the amount of "Interest" # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mandatory to mention the amount of
out of the 'Total tax deposited' through to mention the amount of "Interest" out of the 'Total "Interest" out of the 'Total tax
Challan/Transfer voucher. Fractional portion is not tax deposited' through Challan/Transfer Voucher. deposited' through Challan/Transfer
allowed in this field, i.e. value "1000.50" is invalid, Fractional portion is not allowed in this field, i.e. Voucher. Fractional portion is not
whereas value "1000.00" is a valid value. value "1000.50" is invalid, whereas value allowed in this field, i.e. value
26 Oltas TDS / TCS - Others 306 DECIMAL 15 N.A. # Mandatory to mention the amount of "Other # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mandatory to mention the amount of
Amount" out of the 'Total tax deposited' through to mention the amount of "Other Amount" out of "Other Amount" out of the 'Total tax
Challan/Transfer Voucher. Fractional portion is not the 'Total tax deposited' through Challan/Transfer deposited' through Challan/Transfer
allowed in this field, i.e. value "1000.50" is invalid, Voucher. Fractional portion is not allowed in this Voucher. Fractional portion is not
454343027.xls Page 7
27 Total of Deposit Amount as per Challan/Transfer Voucher Number ( 'Oltas 307 DECIMAL 15 N.A. Mention the amount of 'Total tax deposited' Mention the amount of 'Total tax deposited' No value should be specified. Mention the amount of 'Total tax
TDS/ TCS -Income Tax ' + 'Oltas TDS/ TCS - Cess' + Oltas TDS/ TCS - through Challan. No fractional portion is allowed in through Challan. No fractional portion is allowed in deposited' through challan/transfer
Interest Amount + Fee + Oltas TDS/ TCS - Others (amount) this field (value should be integer) , I.e. value this field (value should be integer) , I.e. value voucher. Fractional portion is not
"1000.50" will not be allowed, whereas value "1000.50" will not be allowed, whereas value allowed in this field, i.e. value
"1000.00" will be considered to be valid value. "1000.00" will be considered to be valid value. "1000.50" is invalid, whereas value
Value in this field should be equal to total of values Value in this field should be equal to total of values "1000.00" is a valid value. Value in
in fields with field nos. 22, 23, 24, 25, 39 and 26 in fields with field nos. 22, 23, 24, 25, 39 and 26 this field should be equal to total of
In case of challan, value in this field should be values in fields with field nos 22, 23,
greater than or equal to: 24, 25, 39 and 26
Total tax deposited amount (field no. 29 of challan In case of challan, value in this field
details) + Interest amount (field no. 34 of challan should be greater than or equal to:
details) + Others amount (field no. 35 of challan Total tax deposited amount (field no.
details) + Fee amount (field no. 39 of challan 29 of challan details) + Interest
details) amount (field no. 34 of challan
In case of transfer voucher (tax deposited by details) + Others amount (field no. 35
book entry), value in this field should be greater of challan details) + Fee amount (field
than or equal to no. 39 of challan details)
Total tax deposited amount (field no. 29 of challan In case of transfer voucher (tax
details). deposited by book entry), value in
this field should be greater than or
equal to
Total tax deposited amount (field no.
29 of challan details).
28 Last Total of Deposit Amount as per Challan (verification key) DECIMAL 15 N.A. Mandatory to mention value of "Total of Deposit Mandatory to mention value of "Total of Deposit Mandatory to mention value of "Total No value should be specified.
Amount as per Challan" of corresponding regular Amount as per Challan" of corresponding regular of Deposit Amount as per Challan" of
or last correction statement or last correction statement corresponding regular or last
correction statement.
29 Total Tax Deposit Amount as per deductee annexure (Total Sum of Column DECIMAL 15 N.A. No value should be specified. The value in this field should be equal to: No value should be specified. Mention the sum of 'Deductee
no. 324) A. The sum of the values in field "Total Tax Deposit Amount' of the underlying
Deposited" (field no. 19) across all deductee detail Deductee Records in the challan /
records with Mode 'A' (Add) transfer voucher.
plus
B. Sum of [Value in field "Total Tax Deposited"
(field no. 19) - Value in field "Last Total Tax
Deposited " (field no. 20)] across all deductee
detail records with Mode 'U' (Update)
e.g.
If the file contains 1 deductee record with mode 'A'
with value of 'Total tax deposited' equal to 100, 1
deductee record with mode 'U' with value of 'Total
tax deposited' equal to 300 and value of 'Last total
tax deposited' equal to 250 then the value in this
field would be equal to (100+(300-250) = 150)
30 'TDS / TCS -Income Tax ' DECIMAL 15 N.A. No value should be specified. The value in this field should be equal to: No value should be specified. Total sum of field no. 14 for the
A. The sum of the values in field "TDS / TCS respective challan/transfer voucher.
-Income Tax" (field no. 14) across all deductee
detail records with Mode 'A' (Add)
plus
B. Sum of [Value in field "TDS / TCS -Income Tax"
(field no. 14) - Old Value of 'TDS / TCS - Income
Tax'] across all deductee detail records with Mode
'U' (Update)
e.g.
with value of "TDS / TCS -Income Tax" (field no.
14)' equal to 100, 1 deductee record with mode 'U'
with value of "TDS / TCS -Income Tax" (field no.
14) 'equal to 300 and value of 'Last TDS / TCS -
Income Tax' equal to 250 then the value in this
31 'TDS / TCS -Surcharge ' DECIMAL 15 N.A. No value should be specified. The value in this field should be equal to: No value should be specified. Total sum of field no. 15 for the
A. The sum of the values in field "TDS / TCS respective challan/transfer voucher.
-Surcharge" (field no. 15) across all deductee
detail records with Mode 'A' (Add)
plus
B. Sum of [Value in field "TDS / TCS -Surcharge"
(field no. 15) - Old Value of 'TDS / TCS -
Surcharge'] across all deductee detail records with
Mode 'U' (Update)
e.g.
with value of '"TDS / TCS -Surcharge" (field no.
15)' equal to 100, 1 deductee record with mode 'U'
with value of '"TDS / TCS -Surcharge" (field no.
15)' equal to 300 and value of 'Last TDS / TCS -
Surcharge' equal to 250 then the value in this field
would be equal to (100+(300-250) = 150)
454343027.xls Page 8
32 'TDS / TCS - Cess' DECIMAL 15 N.A. No value should be specified. The value in this field should be equal to: No value should be specified. Total sum of field no. 16 for the
A. The sum of the values in field "TDS / TCS respective challan.
-Cess" (field no. 16) across all deductee detail
records with Mode 'A' (Add)
plus
B. Sum of [Value in field "TDS / TCS -Cess" (field
no. 16) - Old Value of 'TDS / TCS - Cess'] across
all deductee detail records with Mode 'U' (Update)
for e.g.
with value of "TDS / TCS -Cess" (field no. 16)'
equal to 100, 1 deductee record with mode 'U'
with value of "TDS / TCS -Cess" (field no. 16)'
equal to 300 and value of 'Last TDS / TCS - Cess'
equal to 250 then the value in this field would be
equal to (100+(300-250) = 150)
33 Sum of 'Total Income Tax Deducted at Source' (TDS/ TCS - Income Tax + DECIMAL 15 N.A. No value should be specified. The value in this field should be equal to: No value should be specified. Total sum of Field no. 17 for the
TDS/ TCS - Surcharge + TDS/TCS - Cess) A. The sum of the values in field "Total Tax respective Challan/Transfer Voucher.
Deducted" (field no. 17) across all deductee detail
records with Mode 'A' (Add)
plus
B. Sum of [Value in field "Total Tax Deducted" (field
no. 17) - Value in field "Last Total Tax Deducted "
(field no. 18)] across all deductee detail records
with Mode 'U' (Update)
e.g.
with value of 'Total tax deducted' equal to 100, 1
deductee record with mode 'U' with value of 'Total
tax deducted' equal to 300 and value of 'Last total
tax deducted' equal to 250 then the value in this
34 TDS/ TCS - Interest DECIMAL 15 N.A. # Mandatory to state value as per corresponding # Mandatory to state value as per corresponding No value should be specified. Mandatory to state interest as per
regular statement. Value 1000 should be regular statement. Value 1000 should be challan. Value may be >= 0. Rs.1000
represented as 1000.00. represented as 1000.00. should be represented as 1000.00.
35 TDS / TCS - Others DECIMAL 15 N.A. # Mandatory to state value as per corresponding # Mandatory to state value as per corresponding No value should be specified. Mandatory to state 'other' amount as
regular statement. Value 1000 should be regular statement. Value 1000 should be per challan. Value may be >= 0.
represented as 1000.00. represented as 1000.00. Rs.1000 should be represented as
1000.00.
36 Cheque / DD No. INTEGER 15 N.A. # Mention the Cheque /DD number used for # Mention the Cheque /DD number used for No value should be specified. Mention the Cheque /DD Number
depositing tax. Value should be "0" where tax is depositing tax. Value should be "0" where tax is used for depositing tax. Value should
deposited in cash. No value to be provided for "NIL deposited in cash. No value to be provided for "NIL be "0" where tax is deposited in cash.
Challan" and if tax deposited by book entry. If Challan" and if tax deposited by book entry. No value to be provided for "NIL
challan updation indicator is zero, then no value Applicable for the statements upto FY 2012-13. No Challan" and if tax deposited by book
should be provided. Applicable for the statements value to be provided for the statements from FY entry. Applicable for the statements
upto FY 2012-13. No value to be provided for the 2013-14 onwards. upto FY 2012-13. No value to be
statements from FY 2013-14 onwards. provided for the statements from FY
2013-14 onwards.
37 By Book entry / Cash 308 CHAR 1 N.A. Allowed values - Y/N. If Transfer Voucher Number Allowed values - Y/N. If Transfer Voucher Number Allowed values - Y/N. If Transfer Allowed values - Y/N. If Transfer
is provided this is mandatory and only allowed is provided this is mandatory and only allowed Voucher Number is provided this is Voucher Number is provided this is
value is 'Y'. If Bank Challan Number is provided value is 'Y'. If Bank Challan Number is provided mandatory and only allowed value is mandatory and only allowed value is
value 'N' should be provided. However, for a Nil value 'N' should be provided. However, for a Nil 'Y'. If Bank Challan Number is 'Y'. If Bank Challan Number is
Statement - value can be either 'Y' / 'N' / Null. Statement - value can be either 'Y' / 'N' / Null. provided value 'N' should be provided , it is optional and allowed
provided. However, for a Nil values are 'null' or 'N'. For a Nil
Statement - value can be either 'Y' / statement no value to be provided.
'N' / Null.
38 Remarks N.A. 0 N.A. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
39 Fee 305 INTEGER 15 N.A. # Mandatory to mention the amount of "Late filing # If "Challan Updation Indicator" is "1" or "0" No value should be specified. Fee paid under section 234E for late
Fee" out of the 'Total tax deposited' through mandatory to mention the amount of "Late filing filing of TDS statement.Mention the
Challan/Transfer Voucher. Fractional portion is not Fee" out of the 'Total tax deposited' through amount of "Late filing Fee" out of the
allowed in this field, i.e. value "1000.50" is invalid, Challan/Transfer Voucher. Fractional portion is not total tax deposited deposited through
whereas value "1000.00" is a valid value. Value to allowed in this field, i.e. value "1000.50" is invalid, Challan/ Transfer Voucher. No
be mentioned only for statements pertaining to FY whereas value "1000.00" is a valid value. Value to fractional portion is allowed in this
2012-13 onwards. If not applicable then mention be mentioned only for statements pertaining to FY field (value should be integer) , I.e.
'0.00' (i..e from FY 2012-13 onwards). 2012-13 onwards. If not applicable then mention value "1000.50" will not be allowed,
'0.00' (i..e from FY 2012-13 onwards). whereas value "1000.00" will be
considered to be valid value. Value to
be mentioned only for statements
pertaining to FY 2012-13 onwards. If
not applicable mention "0.00".
40 Minor Head of Challan 312 INTEGER 3 N.A. # If applicable mention "Minor Head code" of the # If "Challan Updation Indicator" is "1" mandatory No value should be specified. Mention value as per Annexure 7. No
challan as per Annexure 7. Mandatory to mention to mention the "Minor Head Code" of the challan value to be quoted for statements
value for statements pertaining to FY 2013-14 as per Annexure 7. If "Challan Updation Indicator" pertaining prior to FY 2013-14.
onwards, if deposit of tax is through challan. is "0" no value should be specified. Value to be Mandatory to mention value for
mentioned only for statements pertaining to FY statements pertaining to FY 2013-14
2013-14 onwards, if the deposit of tax is through onwards, if the deposit of tax is
challan. through challan. No value to be
quoted for nil challan/ transfer
voucher.
41 Record Hash (Not applicable) N.A. 0 N.A. No value should be specified. No value should be specified. No value should be specified. No value should be specified.
TDS Statement for Correction in Salary category (Deductee Detail Record - DD)
1 Line Number INTEGER 9 N.A. N.A. Running sequence number for each line in the Running sequence number for each Running sequence number for each
correction statement. line in the correction statement. line in the correction statement.
2 Record Type CHAR 2 N.A. N.A. Value should be "DD" (Deductee Detail). Value should be "DD" (Deductee Value should be "DD" (Deductee
Detail). Detail).
3 Batch Number INTEGER 9 N.A. N.A. Value should be same as 'Batch Number' field in Value should be same as 'Batch Value should be same as 'Batch
'Batch Header' record. Number' field in 'Batch Header' Number' field in 'Batch Header'
record. record.
454343027.xls Page 9
4 Challan-Detail Record Number INTEGER 9 N.A. N.A. Mandatory to mention serial number quoted as Mandatory to mention serial number Running serial number for 'Challan
"Challan-Detail Record Number" in the regular or quoted as "Challan-Detail Record Detail' records in the current
last correction statement (in case more than one Number" in the regular or last statement. The serial number will
challan is to be updated, serial number should be correction statement (in case more start from the next number of the last
in increasing order). Value should be same as than one challan is to be updated, challan sequence number specified in
specified in corresponding "Challan Detail Record serial number should be in increasing the last statement (regular or
Number" field, (i.e. serial no. 4 of CD in current order). Value should be same as correction).
statement). specified in corresponding "Challan
Detail Record Number" field, (i.e.
serial no. 4 of CD in current
statement).
5 Deductee Detail Record Number 313 INTEGER 9 N.A. N.A. If deductee mode is "U" (update) mention serial Mandatory to mention serial number Running serial number to indicate
number of deductee record as indicated in the of deductee record as indicated in the deductee detail record number in
regular or last correction statement (in case more regular or last correction statement current statement.
than one deductee detail is to be updated, serial (in case more than one deductee
number should be in increasing order). If deductee detail is to be updated, serial number
mode is "A" (addition) the serial number will start should be in increasing order).
from the next number of the last deductee record
number specified in the regular or last correction
statement.
6 Mode CHAR 1 N.A. N.A. Value should be "F", if field no. 6 of consolidated No value should be specified. Value should be "O"
file contains mode value as "F". If new deductee
record is added value should be "A", if existing
deductee record is updated value should be "U". If
value in remarks column (field no. 30 of deductee
detail) is "C" then deletion of deductee record is
not allowed.
7 Employee Reference No. (Provided by Employer) 314 INTEGER 9 N.A. N.A. If mode is "A" or "U" mention the employee serial No value should be specified. Mention employee reference number
number; if available. Mandatory to mention provided by employer. Mandatory to
employee reference number, in case of invalid mention employee reference number,
PAN (filed no. 10 of deductee details) i.e. in case of invalid PAN (filed no. 10 of
"PANAPPLIED", "PANINVALID" and deductee details) i.e. "PANAPPLIED",
"PANNOTAVBL" "PANINVALID" and "PANNOTAVBL"
8 Deductee Code N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
9 Last Employee PAN (verification key) CHAR 10 N.A. N.A. If mode is "A" then no value to be specified. If No value should be specified. No value should be specified.
mode is "U" mention the value specified in the
regular or the last correction statement.
10 Employee / Party PAN 315 CHAR 10 N.A. N.A. # If no updation in PAN required, mention value as # Mention valid 10-digit PAN of the Mention PAN of the deductee, if
specified in regular or last correction statement. If deductee. available. Other values allowed
valid PAN available where value in regular or In case of multi batch correction "PANAPPLIED", "PANINVALID",
correction statement is "PANAPPLIED", Statement containing C5 and C3 "PANNOTAVBL".
"PANINVALID" and "PANNOTAVBL", mention the batch, where same deductee record
valid PAN. is present in C5 and C3 batch, PAN
In case of multi batch correction Statement of the deductee in the C5 batch and
containing C5 and C3 batch, where same C3 batch (previous and current PAN)
deductee record is present in C5 and C3 batch, should be same.
PAN of the deductee in the C5 batch and C3 batch
(previous and current PAN) should be same.
11 Last PAN Ref. No. CHAR 10 N.A. N.A. If mode is "A" then no value to be specified. If No value should be specified. No value should be specified.
mode is "U" mention the value specified in the
regular or the last correction statement.
12 PAN Ref. No. CHAR 10 N.A. N.A. # For deductee update mode: No value should be specified. The PAN Ref No is a unique identifier
'U': Mention value only if value has been specified to identify a deductee record/
in regular or last correction statement. transaction where PAN is not
'A': Mention PAN reference no. of deductee, if any. available. This is quoted by the
deductor. (A deductee may have
multiple entries in a Statement)
13 Name of Employee / Party 316 CHAR 75 N.A. N.A. # Mention the name of the employee. No value should be specified. Mandatory to mention the name of
the employee.
14 TDS / TCS -Income Tax 321 DECIMAL 15 N.A. N.A. # Decimal with precision value 2 is allowed. No value should be specified. Decimal with precision value 2 is
allowed.
15 TDS / TCS -Surcharge DECIMAL 15 N.A. N.A. # Decimal with precision value 2 is allowed. No value should be specified. Decimal with precision value 2 is
allowed.
16 TDS / TCS -Cess 322 DECIMAL 15 N.A. N.A. # Decimal with precision value 2 is allowed. No value should be specified. Decimal with precision value 2 is
allowed.
17 Total Income Tax Deducted at Source (TDS / TCS Income Tax+ TDS / TCS 323 DECIMAL 15 N.A. N.A. Total amount of field no. 14, 15 and 16. No value should be specified. Total amount of field no. 14, 15 and
Surcharge + TDS / TCS -Cess) For deductee update mode: 16. Value in this field should be equal
'U': Value in this field should be equal to Total Tax to Total Tax Deposited in field no. 19
deducted mentioned in field no. 19 (pertaining to (pertaining to deductee details).
deductee details). However, the same is not
applicable if value in the field no. 30 of deductee
details is "C".
'A': Value in this field should be equal to Total Tax
deducted mentioned in field no. 19 (pertaining to
deductee details).
18 Last Total Income Tax Deducted at Source (Income Tax +Surcharge+Cess) DECIMAL 15 N.A. N.A. If mode is "A" then no value to be specified. If Mention value of total income tax No value should be specified.
(verification key) mode is "U" mention the value of the total income deducted at source (income
tax deducted at source (income tax + surcharge + tax+surcharge+cess) as specified in
cess) as specified in the corresponding regular or corresponding regular or last
last correction statement. correction statement.
19 Total Tax Deposited 324 DECIMAL 15 N.A. N.A. If mode is "A" mention the total tax deposited for No value should be specified. Mention the Total Tax Deposited for
the employee. If mode is "U" mention the updated the Deductee.
value of total tax deposited. Value in this field should be equal to
For deductee update mode: Total Tax deducted mentioned in field
'U': Value in this field should be equal to Total Tax no. 17 (pertaining to deductee
deducted mentioned in field no. 19 (pertaining to details) .
deductee details). However, the same is not
applicable if value in the column no. 30 is "C".
'A': Value in this field should be equal to Total Tax
deducted mentioned in field no. 19 (pertaining to
deductee details).
454343027.xls Page 10
20 Last Total Tax Deposited (verification key) DECIMAL 15 N.A. N.A. If mode is "A" then no value to be specified. If Mention value of total tax deposited No value should be specified.
mode is "U" mention the value of the total tax as specified in the corresponding
deposited as specified in the regular or the last regular or last correction statement.
correction statement. In case of a Nil statement
value will be zero (0.00).
21 Total Value of Purchase N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
22 Amount of Payment / Credit (Rs.) 320 DECIMAL 15 N.A. N.A. # For mode "A" value should be greater than 0.00 No value should be specified. Mention the amount paid to the
and less than or equal to 99 crores (i.e. employee. Value should be greater
999999999.00). Further, this value should be than 0.00 and less than or equal to
greater than or equal to the value quoted in the 99 crores (i.e. 999999999.00).
field Total tax deducted (field no. 17) of respective Further, this value should be greater
deductee record.. However, for mode "U" value than or equal to the value quoted in
can be 0.00. the field Total tax deducted (field no.
17) of respective deductee record.
23 Date on which Amount paid / Credited 318 DATE 8 N.A. N.A. # Mention date on which amount paid/ credited to No value should be specified. Date on which amount paid/ credited
employee. to employee.
24 Date on which tax Deducted 319 DATE 8 N.A. N.A. # For mode "A" or "U", if 'Total Income Tax No value should be specified. Date of tax deduction is mandatory
Deducted at Source' is greater than zero (0.00) if 'Total Income Tax Deducted at
specify date on which tax deducted, however this Source' is greater than zero (0.00)
date should not be less than the relevant quarter. also this date should not be less than
e.g. If the statement is being prepared for Q2 of FY the relevant quarter. e.g. If the
2013-14, then date of deduction should be greater statement is being prepared for Q2 of
than or equal to 01/07/2013. No value to be FY 2013-14, then date of deduction
specified if 'Total Income Tax Deducted at Source' should be greater than or equal to
is zero (0.00). 01/07/2013. No value to be specified
if 'Total Income Tax Deducted at
Source' is zero (0.00).
454343027.xls Page 11
25 Date of Deposit 325 DATE 8 N.A. N.A. Specify date of deposit. No value should be specified. Date of payment of tax should be
same as value in field "Date of Bank
Challan No / Transfer Voucher
Number"' in "Challan Detail Record
(CD)".
26 Rate at which Tax Deducted / Collected (Not applicable) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
27 Grossing up Indicator (Not applicable) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
28 Book Entry / Cash Indicator (Not applicable) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
29 Date of furnishing Tax Deduction Certificate (Not applicable) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
30 Remarks 1 (Reason for non-deduction / lower deduction/ higher deduction) 326 CHAR 1 N.A. N.A. # Quote value as per the regular statement or last No value should be specified. If applicable, quote value (code) as
correction statement irrespective deductee per Annexure 6 else no value to be
updation mode.If value as per regular or last provided.
correction statement value provided is "C" then the
tax deducted amount in deductee details (field no.
17 of deductee details) and value in this field i.e.,
flag 'C' is not allowed for update.
For addition of records, quote value (code) as per
Annexure 6 if applicable, else no value to be
provided.
31 Remarks 2 (For future use) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
32 Remarks 3 (For future use) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
33 Section Code under which payment made 317 CHAR 3 N.A. N.A. # Mandatory to mention value for mode "A" or "U", No value should be specified. Mention section code as per
mention value as per Annexure 2. Value to be Annexure 2. No value to be quoted
mentioned only for statements pertaining to FY for statements pertaining prior to FY
2013-14 onwards. 2013-14. Mandatory to mention value
for statements pertaining to FY 2013-
14 onwards.
34 Certificate number issued by the Assessing Officer u/s 197 for non- 327 CHAR 10 N.A. N.A. # Mandatory to mention 10 digit alphanumeric No value should be specified. Mandatory to mention 10 digit
deduction/lower deduction. value for mode "A" or "U". Value to be mentioned alphanumeric value if, "A" or "B" is
only for statements pertaining to FY 2013-14 mentioned in the "Remarks 1" field
onwards. For mode "A" or "U", mandatory to no. 30. Value to be mentioned only
mention value in case the value in the "Remarks 1" for statements pertaining to FY 2013-
(field no. 30) is "A" or "B". 14 onwards.
35 Filler 1 NA NA No value should be specified No value should be specified No value should be specified No value should be specified No value should be specified
43 Record Hash (Not applicable) N.A. 0 N.A. N.A. No value should be specified. No value should be specified. No value should be specified.
Note:
There will be no Challan and Deductee Detail Record for a C1 correction.
There will be no Deductee Detail Record for a C2 correction.
There will be no Salary Detail Record for any type of correction.
Annexure - 1
State Name State Code
ANDAMAN AND NICOBAR ISLANDS 1
ANDHRA PRADESH 2
ARUNACHAL PRADESH 3
ASSAM 4
BIHAR 5
CHANDIGARH 6
DADRA & NAGAR HAVELI 7
DAMAN & DIU 8
DELHI 9
GOA 10
GUJARAT 11
HARYANA 12
HIMACHAL PRADESH 13
JAMMU & KASHMIR 14
KARNATAKA 15
KERALA 16
LAKSHWADEEP 17
MADHYA PRADESH 18
MAHARASHTRA 19
MANIPUR 20
MEGHALAYA 21
MIZORAM 22
NAGALAND 23
ODISHA 24
PONDICHERRY 25
PUNJAB 26
RAJASTHAN 27
SIKKIM 28
TAMILNADU 29
TRIPURA 30
UTTAR PRADESH 31
WEST BENGAL 32
CHHATTISGARH 33
UTTARAKHAND 34
JHARKHAND 35
TELANGANA 36
LADAKH 37
OTHERS 99
Annexure - 2
Nature of Payment Section Section
code to be
used in the
statement
Payments made to Govt. employees 192 92A

Payments made to employees other than Govt. employees 192 92B
454343027.xls Page 12
Payments made to Union Govt. employees. Applicable from FY 2013-14 192 92C
onwards.
454343027.xls Page 13
Annexure - 3
Ministry name Ministry code
Agriculture 01
Atomic Energy 02
Fertilizers 03
Chemicals and Petrochemicals 04
Civil Aviation and Tourism 05
Coal 06
Consumer Affairs, Food and Public Distribution 07
Commerce and Textiles 08
Environment and Forests and Ministry of Earth Science 09
External Affairs and Overseas Indian Affairs 10
Finance 11
Central Board of Direct Taxes 12
Central Board of Excise and Customs 13
Contoller of Aid Accounts and Audit 14
Central Pension Accounting Office 15
Food Processing Industries 16
Health and Family Welfare 17
Home Affairs and Development of North Eastern Region 18
Human Resource Development 19
Industry 20
Information and Broadcasting 21
Telecommunication and Information Technology 22
Labour 23
Law and Justice and Company Affairs 24
Personnel, Public Grievances and Pensions 25
Petroleum and Natural Gas 26
Plannning, Statistics and Programme Implementation 27
Power 28
New and Renewable Energy 29
Rural Development and Panchayati Raj 30
Science And Technology 31
Space 32
Steel 33
Mines 34
Social Justice and Empowerment 35
Tribal Affairs 36
D/o Commerce (Supply Division) 37
Shipping and Road Transport and Highways 38
Urban Development, Urban Employment and Poverty Alleviation 39
Water Resources 40
President's Secretariat 41
Lok Sabha Secretariat 42
Rajya Sabha secretariat 43
Election Commission 44
Ministry of Defence (Controller General of Defence Accounts) 45
Ministry of Railways 46
Department of Posts 47
Department of Telecommunications 48
Andaman and Nicobar Islands Administration 49
Chandigarh Administration 50
Dadra and Nagar Haveli 51
Goa, Daman and Diu 52
Lakshadweep 53
Pondicherry Administration 54
Pay and Accounts Officers (Audit) 55
Ministry of Non-conventional energy sources 56
Government Of NCT of Delhi 57
Others 99
Annexure 4
Category (deductor/collector) description Value for Category
in database / FVU
Central Government A
State Government S
Statutory body (Central Govt.) D
Statutory body (State Govt.) E
Autonomous body (Central Govt.) G
Autonomous body (State Govt.) H
Local Authority (Central Govt.) L
Local Authority (State Govt.) N
Company K
Branch / Division of Company M
Association of Person (AOP) P
Association of Person (Trust) T
Artificial Juridical Person J
Body of Individuals B
Individual/HUF Q
Firm F
Note:
1 Deductor category for Govt. deductors can be changed internally
within Central Govt. and State Govt. only (i.e., "A" & "S")
2 Deductor category for Non. Govt. deductors (i.e., excluding Central

Govt. and State Govt.) can be changed internally only ( i.e., "D", "E",
"G", "H", "L", "N", "K", "M", "P", "T", "J", "B", "Q" & "F" )
454343027.xls Page 14
Annexure - 5
State Name State Code
ANDAMAN AND NICOBAR ISLANDS 1
ANDHRA PRADESH 2
ARUNACHAL PRADESH 3
ASSAM 4
BIHAR 5
CHANDIGARH 6
DADRA & NAGAR HAVELI 7
DAMAN & DIU 8
DELHI 9
GOA 10
GUJARAT 11
HARYANA 12
HIMACHAL PRADESH 13
JAMMU & KASHMIR 14
KARNATAKA 15
KERALA 16
LAKSHWADEEP 17
MADHYA PRADESH 18
MAHARASHTRA 19
MANIPUR 20
MEGHALAYA 21
MIZORAM 22
NAGALAND 23
ODISHA 24
PONDICHERRY 25
PUNJAB 26
RAJASTHAN 27
SIKKIM 28
TAMILNADU 29
TRIPURA 30
UTTAR PRADESH 31
WEST BENGAL 32
CHHATTISGARH 33
UTTARAKHAND 34
JHARKHAND 35
TELANGANA 36
LADAKH 37
Annexure 6 Whether
PAN
mandatory
Particulars Code
In case of lower deduction on account of certificate under section 197 A Yes
In case of no deduction on account of certificate under section 197 B Yes
In case of deduction of tax at higher rate due to non-availability of PAN. C No
TDS deducted amount in deductee details should not be less than 20% of
Amount paid/ credited in this case.
In case of C3 correction (addition of deductee record), ‘C’ remark is allowed
only if deductee PAN quoted is structurally invalid (i.e. "PANAPPLIED",
"PANINVALID" or "PANNOTAVBL").
Annexure 7 - Minor head code

Particulars Code
TDS payable by taxpayer 200
TDS regular assessment (Raised by I. T, Dept.) 400
454343027.xls Page 15

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