File Format for Non-Salary TDS File - Form 27Q - Q1 to Q4 (Version 6.

7)

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 constant values as mentioned in the file format below (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be mentioned In BLOCK letters only. i.e. va
4 'Record
For Type' infields
all amount casedecimal
of 'File value
Header' should
with be specified
precision as 'FH'
of 2 should and not 'fh'.
be provided e.g. 1000.50, 2345.00. It may be noted that in case of certain amount fields where fractiona
5 value
For Rateshould contain
at which taxdecimal
Deducted point followed
(DD), by with
decimal two zeros i.e. value
precision value -42345 willbe
should not be allowed,
provided e.g. ifwhereas
the ratevalue - 2345.00
is 2 then will should
the same be allowed.
be mentioned as 2.0000
7 M indicates mandatory field and O indicates - Optional.
8 All dates should be in 'ddmmyyyy' format. No date should be a future date.
9 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 chara
10 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
11 record" is 16, hence vouchers
Nil challans/transfer the total no. of delimiters
need in 'File
to mandatorily Header
have record'
deductee would with
records be 15.flag 'A', 'B' or 'S', in the remarks for lower or non-deduction.
12 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 statem
13 TAN & TAN name present in TDS Statement should match with TAN & TAN name present under .csi file downloaded from TIN website.
14 Changes/ Updates done in the file format is highlighted in green.

TDS Statement for Non Salary category (File Header Record)

Sr. No. Field 3 digit Column Data Type Size M/O

Number as
printed in the
Existing Form ……...
27EQ R
e
g
u
l
a
r

1 Line Number INTEGER 9 (R)

M
2 Record Type CHAR 2 M
3 File Type CHAR 4 M
4 Upload Type CHAR 2 M
5 File Creation Date DATE 8 M
6 File Sequence No. INTEGER 9 O

7 Uploader Type CHAR 1 M

8 TAN of Deductor CHAR 10 M
9 Total No. of Batches INTEGER 9 M
10 Name of Return Preparation Utility CHAR 75 M

11 Record Hash (Not applicable) NA 0 O

12 FVU Version (Not applicable) NA 0 O
13 File Hash (Not applicable) NA 0 O
14 Sam Version (Not applicable) NA 0 O
15 SAM Hash (Not applicable) NA 0 O
16 SCM Version (Not applicable) NA 0 O
17 SCM Hash (Not applicable) NA 0 O
18 Consolidated file hash NA 0 NA
Note: Single File Header record for the entire file.
TDS Statement for Non Salary category (Batch Header Record)

1 Line Number INTEGER 9 M

2 Record Type CHAR 2 M

3 Batch Number INTEGER 9 M

4 Count of Challan/transfer voucher Records INTEGER 9 M

5 Form Number CHAR 4 M

6 Transaction Type (Not applicable) NA 0 O
7 Batch Updation Indicator NA 0 O
8 Original Token Number (Token Number of Regular statement) - (Not NA 0 O
applicable) of the statement
9 Token no. of previous regular statement (Form no. 27Q) INTEGER 15 O

10 Token Number of the statement submitted - (Not applicable) NA 0 O

11 Token Number date - (Not applicable) NA 0 O
12 Last TAN of Deductor / Employer / Collector ( Used for Verification) (Not NA 0 O
applicable)
13 TAN of Deductor CHAR 10 M

14 Receipt number (eight digit) provided by TIN CHAR 8 NA

15 PAN of Deductor / Employer CHAR 10 M

16 Assessment Yr INTEGER 6 M

17 Financial Yr INTEGER 6 M

18 Period CHAR 2 M
Page 1 545996885.xls
19 Name of Deductor CHAR 75 M

20 Deductor / Branch/ Division CHAR 75 M

21 Deductor's Address1 CHAR 25 M

22 Deductor's Address2 CHAR 25 O

Page 2 545996885.xls
23 Deductor's Address3 CHAR 25 O

24 Deductor's Address4 CHAR 25 O

25 Deductor's Address5 CHAR 25 O

26 Deductor's Address - State INTEGER 2 M

27 Deductor's Address - Pincode INTEGER 6 M

28 Deductor's Email ID CHAR 75 M

29 Deductor 's STD code INTEGER 5 O

30 Deductor 's Tel-Phone No INTEGER 10 O

31 Change of Address of Deductor / since last Return CHAR 1 M

32 Deductor Type CHAR 1 M

33 Name of Person responsible for Deduction CHAR 75 M

34 Designation of the Person responsible for Deduction CHAR 20 M

35 Responsible Person's Address1 CHAR 25 M

36 Responsible Person's Address2 CHAR 25 O

37 Responsible Person's Address3 CHAR 25 O

38 Responsible Person's Address4 CHAR 25 O

39 Responsible Person's Address5 CHAR 25 O

40 Responsible Person's State INTEGER 2 M

41 Responsible Person's PIN INTEGER 6 M

42 Responsible Person's Email ID -1 CHAR 75 M

43 Mobile number CHAR 75 M

44 Responsible Person's STD CODE INTEGER 5 O

45 Responsible Person's Tel-Phone No: INTEGER 10 O

46 Change of Address of Responsible person since last Return CHAR 1 M

47 Batch Total of - Total of Deposit Amount as per Challan INTEGER 15 M

48 Unmatched challan count CHAR 9 O

49 Count of Salary Details Records (Not applicable) NA 0 O
50 Batch Total of - Gross Total Income as per Salary Detail (Not applicable) NA 0 O

Page 3 545996885.xls
51 AO Approval CHAR 1 M
52 Whether regular statement for Form 27Q filed for earlier period CHAR 1 M

53 Last Deductor Type CHAR 1

54 State Name CHAR 2 O

55 PAO Code CHAR 20 O

56 DDO Code CHAR 20 O

57 Ministry Name CHAR 3 O

58 Ministry Name Other CHAR 150 O

59 PAN of Responsible Person CHAR 10 M

60 PAO Registration No INTEGER 7 O

61 DDO Registration No CHAR 10 O

62 Employer / Deductor's STD code (Alternate) INTEGER 5 O

63 Employer / Deductor 's Tel-Phone No. (Alternate) INTEGER 10 O

64 Employer / Deductor Email ID (Alternate) CHAR 75 O

65 Responsible Person's STD Code (Alternate) INTEGER 5 O

66 Responsible Person's Tel-Phone No. (Alternate) INTEGER 10 O

67 Responsible Person's Email ID (Alternate) CHAR 75 O

68 Account Office Identification Number (AIN) of PAO/ TO/ CDDO CHAR 7 O

Page 4 545996885.xls
69 Goods and Service Tax Number (GSTN) CHAR 15 O

70 Record Hash (Not applicable) NA 0 O

TDS Statement for Non Salary category (Challan / Transfer Voucher Detail Record)

1 Line Number INTEGER 9 M

2 Record Type CHAR 2 M
3 Batch Number INTEGER 9 M

4 Challan-Detail Record Number 701 INTEGER 9 M

5 Count of Deductee / Party Records INTEGER 9 M

6 NIL Challan Indicator CHAR 1 M

7 Challan Updation Indicator INTEGER 1 O

8 Filler 3 NA 0
9 Filler 4 NA 0
10 Filler 5 NA 0
11 Last Bank Challan No ( Used for Verification) (Not applicable) NA 0
12 Bank Challan No 711 INTEGER 5 O

13 Last Transfer Voucher No ( Used for Verification) (Not applicable) NA 0

14 DDO serial number of Form No. 24G 711 INTEGER 9 O

15 Last Bank-Branch Code/ Form 24G Receipt Number ( Used for NA 0

Verification) (Not applicable)
16 Bank-Branch Code/ Form 24G Receipt Number 710 INTEGER 7 M

17 Last Date of 'Bank Challan No / Transfer Voucher No' ( Used for NA 0

Verification) (Not applicable)
18 Date of 'Bank Challan No / Transfer Voucher No' 712 DATE 8 M

19 Filler 6 NA 0
20 Filler 7 NA 0
21 Section NA NA NA

22 'Oltas TDS / TCS -Income Tax ' 702 INTEGER 15 M

23 'Oltas TDS / TCS -Surcharge ' 703 INTEGER 15 M

24 'Oltas TDS / TCS - Cess' 704 INTEGER 15 M

25 Oltas TDS / TCS - Interest Amount 705 INTEGER 15 M

26 Oltas TDS / TCS - Others (amount) 707 INTEGER 15 M

Page 5 545996885.xls
27 Total of Deposit Amount as per Challan/Transfer Voucher Number 708 INTEGER 15 M
( 'Oltas TDS/ TCS -Income Tax ' + 'Oltas TDS/ TCS -Surcharge ' +
'Oltas TDS/ TCS - Cess' + Oltas TDS/ TCS - Interest Amount + Fee +
Oltas TDS/ TCS - Others (amount) )

28 Last Total of Deposit Amount as per Challan ( Used for Verification) (Not NA 0
applicable)
29 Total Tax Deposit Amount as per deductee annexure (Total Sum of 726) DECIMAL 15 M

30 'TDS / TCS -Income Tax ' DECIMAL 15 M

31 'TDS / TCS -Surcharge ' DECIMAL 15 M

32 'TDS / TCS - Cess' DECIMAL 15 M

33 Sum of 'Total Income Tax Deducted at Source' (TDS / TCS - Income Tax DECIMAL 15 M
+ TDS / TCS - Surcharge + TDS / TCS - Cess )
34 TDS / TCS - Interest Amount INTEGER 15 M

35 TDS / TCS - Others (amount) INTEGER 15 M

36 Cheque / DD No. (if any) NA NA NA

37 By Book entry / Cash 709 CHAR 1 O

38 Remarks CHAR 14 O
39 Fee 706 INTEGER 15 O

40 Minor Head of Challan 713 INTEGER 3 O

41 Record Hash NA 0 O

Note:
A TDS Statement corresponds to a TDS Challan I.e. 1 TDS Statement will always contain 1 Challan only

TDS Statement for Non Salary category (Deductee Detail Record)

1 Line Number INTEGER 9 M
2 Record Type CHAR 2 M
3 Batch Number INTEGER 9 M

4 Challan-Detail Record Number INTEGER 9 M

5 Deductee / Party Detail Record No 714 INTEGER 9 M
6 Mode CHAR 1 M
7 Employee Serial No (Not applicable) NA 0
8 Deductee code 716 CHAR 1 M
9 Last Deductee PAN ( Used for Verification) (Not applicable) NA 0 O
10 PAN of the deductee 717 CHAR 10 M

11 Last Deductee PAN Ref. No. (Not applicable) NA 0 O

Page 6 545996885.xls
12 Deductee Ref. No. 715 CHAR 10 O

13 Name of the Deductee 718 CHAR 75 M

14 TDS -Income Tax for the period 722 DECIMAL 15 M
15 TDS -Surcharge for the period 723 DECIMAL 15 M
16 TDS-Cess 724 DECIMAL 15 M
17 Total Income Tax Deducted at Source (TDS / TCS Income Tax+ TDS / 725 DECIMAL 15 M
TCS Surcharge + TDS/TCS Cess)

18 Last Total Income Tax Deducted at Source (Income NA 0 O

Tax+Surcharge+Cess) (Used for Verification) (Not applicable)
19 Total Tax Deposited 726 DECIMAL 15 M

20 Last Total Tax Deposited ( Used for Verification) (Not applicable) NA 0 O

21 Total Value of Purchase (Not applicable) NA 0 O

Page 7 545996885.xls
22 Amount of Payment / Credit ( Rs.) 721 DECIMAL 15 M

23 Date on which Amount paid / Credited / Debited 720 DATE 8 M

24 Date on which tax Deducted 727 DATE 8 O

25 Date of Deposit NA 0 O
26 Rate at which Tax Deducted 728 DECIMAL 7 M

27 Grossing up Indicator CHAR 1 O

28 Book Entry / Cash Indicator CHAR 1 O

29 Date of furnishing Tax Deduction Certificate (Not applicable) NA 0 O

30 Remarks 1 (Reason for non-deduction / lower deduction/ grossing up/ 729 CHAR 1 O
higher deduction)
31 Remarks 2 (For future use) CHAR 1 O
32 Remarks 3 (For future use) CHAR 14 O
33 Section Code under which payment made 719 CHAR 3 O

34 Certificate number issued by the Assessing Officer u/s 197 for non- 730 CHAR 10 O
deduction/lower deduction.

35 Whether TDS rate of TDS is IT act (a) and DTAA (b) 731 CHAR 1 O

36 Nature of remittance 732 CHAR 3 M

37 Unique acknowledgement of the corrosponding form no 15CA (if available) 733 CHAR 12 O

38 Country of residence of the deductee 734 CHAR 3 O

39 Email ID of deductee 735 CHAR 75 O

Page 8 545996885.xls
40 Contact number of deductee 736 INTEGER 15 O

41 Address of deductee in country of residence 737 CHAR 150 O

42 Tax Identification Number /Unique identification number of deductee 738 CHAR 25 O

43 Amount of cash withdrawal in excess of Rs. 1 crore as referred to in 419A DECIMAL 15 O

section 194N

44 Amount of cash withdrawal which is in excess of Rs. 20 lakhs but does not 720B DECIMAL 15 O
exceed Rs. 1 crore for cases covered by sub-clause (a) of clause (ii) of
first provision to section 194N

45 Amount of cash withdrawal which is in excess of Rs. 1 crore for cases 720C DECIMAL 15 O
covered by sub-clause (b) of clause (ii) of first provision to section 194N

46 Filler 11 NA NA NA
47 Filler 12 NA NA NA
48 Record Hash (Not applicable) NA 0 NA

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 AND DAMAN & DIU 7
DELHI 9
GOA 10
GUJARAT 11
HARYANA 12
HIMACHAL PRADESH 13
JAMMU & KASHMIR 14
KARNATAKA 15
KERALA 16
Page 9 545996885.xls
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
CHHATISHGARH 33
UTTARAKHAND 34
JHARKHAND 35
TELANGANA 36
LADAKH 37
OTHERS 99

Annexure 2
Section under which Tax has been deducted Section code
to be used in
the return

194E 94E
195 195
196A 96A
196B 96B
196C 96C
196D 96D
194LB (Applicable from FY 2011-12 onwards) 4LB
194LC (Applicable from FY 2012-13 onwards). This section is applicable 4LC
only for corporate deductors i.e. for deductor category “Company”
(category code ‘K’) and “Branch of company” (category code ‘M’).

194LD Income by way of interest on certain bonds and Government 4LD

securities (Applicable from FY 2013-14 onwards)
192A Payment of accumulated balance due to an employee made by the 2AA
trustees of the Recognized Provident Fund (RPF). Applicable for
statements pertaining to FY 2015-16 onwards & where the date of
payment is on or after 01/06/2015.
194LBA Applicable from FY 2014-15 Q3 onwards. 4BA
194LBB - Income in respect of units of investment fund - Is applicable for LBB
statements pertaining to FY 2015-16 onwards & where the date of
payment is on or after 01/06/2015
194LBC - Income in respect of investment in securitization trust. LBC
Applicable for statements pertaining to FY 2016-17 onwards & where the
date of payment is on or after 01/06/2016.
194N - Payment of certain amounts in cash - Applicable from FY 2019-20 94N
onwards & where the date of payment is on or after 01/09/2019.

194LBA(a) -Income referred to in section 10(23FC)(a) from units of a BA1

business trust (Applicable from FY 2020-21 onwards)
194LBA(b) - Income referred to in section 10(23FC)(b) from units of a BA2
business trust (Applicable from FY 2020-21 onwards)
194LBA(c) - Income referred to in section 10(23FCA) from units of a BA3
business trust (Applicable from FY 2020-21 onwards)
194NF - Payment of certain amounts in cash to non-filers - Applicable 4NF
from FY 2020-21 and Q2 onwards

Page 10 545996885.xls
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 Pesions 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

Page 11 545996885.xls
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 AND DAMAN & DIU 7
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
CHHATISHGARH 33
UTTARAKHAND 34
JHARKHAND 35
TELANGANA 36
LADAKH 37

Annexure 6
Particulars Code
In case of lower deduction or no deduction on account of certificate under A
section 197
In case of no deduction on account of declaration under section 197A B

In case of deduction of tax at higher rate due to non-availability of PAN C

‘C’ remark is allowed only if deductee PAN quoted is structurally invalid.
(i.e. "PANAPPLIED", "PANINVALID" or "PANNOTAVBL"). If the section
code in the deductee details is 194LC then "C" remark is not applicable
i.e., deduction of tax at higher rate is not applicable due to non-availability
of deductee PAN.

For software acquired under section 195 (Notification 21/2012). Applicable S

from FY 2012-13 onwards.

Page 12 545996885.xls
ename extension.
e and must end with a newline character. Hex Values : "0D" & "0A".
w (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be mentioned In BLOCK letters only. i.e. value of field
dould
as 'FH' and not 'fh'.
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
i.e. value
sion value -42345 willbe
should not be allowed,
provided e.g. ifwhereas
the ratevalue - 2345.00
is 2 then will should
the same be allowed.
be mentioned as 2.0000

hat in case of empty spaces there is no need to provide leading '0' for numerals and trailing spaces for character fields.
ord should be one less than the total number of fields in the respective record. For example the total number of fields in "File Header
ader record'
deductee would with
records be 15.
flag 'A', 'B' or 'S', in the remarks for lower or non-deduction.
ebsite (under Challan Status Inquiry tab) to verify the correctness of Challan details mentioned in the statement.
ch with TAN & TAN name present under .csi file downloaded from TIN website.
n green.

Remarks

Running Sequence Number for each line in the file.

Value should be "FH" signifying 'File Header' record
Value should be "NS1"
Value should be R
Specifies the date of creation of the file in ddmmyyyy format.
Indicates the running sequence number for the file. (Should be
unique across all the files)
Value should be D
TAN of Deductor
Indicates the number of batches that the file contains.
Name of the software used for preparing the Quarterly e-TDS/TCS
statement should be mentioned.
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
No value should be specified
No value should be specified
No value should be specified

Running Sequence Number for each line in the file

Value should be "BH" (Batch Header) for the batch header record

Value must start with 1.

Count of total number of challans/transfer vouchers contained
within the batch. Must be equal to the total number of 'Challans'
included in this batch.
Value should be 27Q
No value should be specified
No value should be specified
No value should be specified

If value present in field no. 52 is "Y", mandatory to mention 15 digit

Token number of immediate previous regular statement for Form
27Q, else no value to be provided.
No value should be specified
No value should be specified
No value should be specified

Specifies the 10 Character TAN of the deductor. Should be all

CAPITALS.
No value should be specified
Mandatory to mention the PAN of the Deductor. If deductor is not
required to have a PAN mention PANNOTREQD
Assessment year e.g. value should be 200809 for Assessment
Year 2008-09. Value should be greater than or equal to 200809.

Financial year e.g. value should be 200708 for Financial Yr 2007-

08. 'Assessment year' - 'Financial Year' must be = 1. The financial
Year cannot be a future financial year. Value should be greater than
or equal to 200708
Valid values Q1, Q2, Q3, Q4 of the financial Year.
Page 13 545996885.xls
Mention the Name of the Employer / Deductor I.e. Employer /
Deductor who deducts tax. Only blank values or only special
characters or only dots, spaces etc. (i.e. `~!@#$%^&*( )
_+,./?;:’”[{]}\|) are not allowed under this field.
Branch/Division of Deductor. Only blank values or only special
characters or only dots, spaces etc. (i.e. `~!@#$%^&*( )
_+,./?;:’”[{]}\|) are not allowed under this field. Please enter the
name of the location (i.e. city/area name where the office is
located), otherwise value "NA" is to be mentioned.

Mention the address line 1 of the Employer. Only special characters

are not allowed under this field.
Mention the address line 2 of the Employer. Only special characters
are not allowed under this field.

Page 14 545996885.xls
Mention the address line 3 of the Employer. Only special characters
are not allowed under this field.
Mention the address line 4 of the Employer. Only special characters
are not allowed under this field.
Mention the address line 5 of the Employer. Only special characters
are not allowed under this field.
Numeric code for state. For list of State codes, refer to the
Annexure 1 below.
PIN Code of Deductor.
Valid E-mail should be provided. 1. Email
format must be checked -atleast @ and '.' should be mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.
5. This field is mandatory if no value is provided under field no. 42
i.e. "Responsible Person's Email ID -1" of Batch Header.
E-mail id of deductor/collector or person responsible for
deducting/collecting tax should be provided.

Mention STD code if value present in field no.30 (Employer /

Deductor's Tel-Phone No.).
Mention telephone number if value present in field no.29
(Employer / Deductor's STD code). Either mobile no. should be
provided or Telephone no. and STD code of deductor or
responsible person should be provided.
"Y" if address of employer has changed after filing last return, "N"
otherwise.
Deductor category code to be mentioned as per Annexure 4
Mention the Name of Person responsible for Deduction on behalf of
the deductor. Only blank values or only special characters or only
dots, spaces etc. (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed
under this field.
Mention the designation of Person responsible on behalf of the
deductor. Only blank values or only special characters or only dots,
spaces etc. (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) are not allowed under
this field.
Mention the address line 1 of the responsible Person. Only special
characters are not allowed under this field.
Mention the address line 2 of the responsible Person. Only special
characters are not allowed under this field.
Mention the address line 3 of the responsible Person. Only special
characters are not allowed under this field.
Mention the address line 4 of the responsible Person. Only special
characters are not allowed under this field.
Mention the address line 5 of the responsible Person. Only special
characters are not allowed under this field.
Numeric code for state. For list of State codes, refer to the
Annexure below .
PIN Code of Responsible Person .
Valid E-mail should be provided.
1. Email format must be checked -atleast @ and '.' should be
mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.
5. This field is mandatory if no value is provided under field no. 28
i.e. "Deductor's Email ID" of Batch Header.
E-mail id of deductor/collector or person responsible for
deducting/collecting tax should be provided.

Mention 10 digit mobile no.

Mandatory for Deductor category other than Central Govt. and
State Govt.
For deductor category Central Govt. and State Govt. either mobile
no. should be provided or Telephone no. and STD code of deductor
or responsible person should be provided.

Mention STD code if value present in field no.45 (Responsible

Person's Tel-Phone No.).
Mention telephone number if value present in field no.44
(Responsible Person's STD code). Either mobile no. should be
provided or Telephone no. and STD code of deductor or
responsible person should be provided.
"Y" if address has changed after filing last return, "N" otherwise .

Specifies the Total of Deposit Amount as per Challan.The value

here should be same as sum of values in field 'Total of Deposit
Amount as per Challan' in the 'Challan Detail' record ( please refer
to the Challan Detail' record section below ). Paisa Field (Decimal
Value) of the Amount must be 00 . Example Valid Value 3647.00 /
1000.00 Example Invalid Value 1234.60 / 898.00

No value should be specified

No value should be specified
No value should be specified

Page 15 545996885.xls
Value should be "N"
"Y" if regular statement for Form 27Q has been filed for earlier
period, else value "N" should be provided.
No value should be specified
Numeric code for state should be mentioned as per Annexure 5.
Mandatory if deductor type is State Govt. (code S), Statutory body -
State Govt. (code E), Autonomous body - State Govt. (code H) and
Local Authority - State Govt. (code N). For other deductor category
no value should be provided.

Mandatory for central govt (A). Optional for deductor type State
Govt. (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). For other deductor type no value should
be provided.

Mandatory for deductor type Central Government (A). Optional for

deductor type 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). For other
deductor type no value should be provided.

Numeric code for Ministry name should be provided. For list of

Ministry name codes, refer to the Annexure 3 below. Mandatory for
deductor type Central Govt (A), Statutory body - Central Govt. (D) &
Autonomous body - Central Govt. (G). Optional for deductor type
Statutory body - State Govt. (E), Autonomous body - State Govt.
(H), Local Authority - Central Govt. (L) & Local Authority -State
Govt. (N). For other deductor type no value should be provided.

If numeric code '99' (i.e. Other) is provided in Ministry Name field

then value in Ministry Name "Other" field should be provided

Quote ten digit valid PAN of the person responsible (as quoted in
field no. 33 above) for deducting tax.
Optional for deductor type Central Govt. (A), State Govt. (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). For other deductor type no value should be
provided.

Optional for deductor type Central Govt. (A), State Govt. (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). For other deductor type no value should be
provided.

Mention STD code if value present in field no.63 (Employer /

Deductor's Tel-Phone No. - Alternate). Value to be mentioned only
for statements pertaining to FY 2013-14 onwards.
Mention telephone number if value present in field no.62
(Employer / Deductor's STD code - Alternate). Value to be
mentioned only for statements pertaining to FY 2013-14 onwards.

Valid E-mail should be provided.

1. Email format must be checked -atleast @ and '.' should be
mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.
Value to be mentioned only for statements pertaining to FY 2013-14
onwards.

Mention STD code if value present in field no.66 (Responsible

Person's Tel-Phone No. - Alternate). Value to be mentioned only
for statements pertaining to FY 2013-14 onwards.
Mention telephone number if value present in field no.65
(Responsible Person's STD code - Alternate). Value to be
mentioned only for statements pertaining to FY 2013-14 onwards.

Valid E-mail should be provided.

1. Email format must be checked -atleast @ and '.' should be
mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.
Value to be mentioned only for statements pertaining to FY 2013-14
onwards.

Applicable only in case the deductor category is "Central Govt." or

"State Govt.". Mention AIN of the below:
1) Pay and Account Office (PAO)
2) Treasure Office (TO)
3) Cheque Drawing and Disbursing Officer (CDDO)
Value to be mentioned only for statements pertaining to FY 2013-14
onwards.

Page 16 545996885.xls
Mention 15 digit valid Goods and Service Tax Number (GSTIN).

No value should be specified

Running sequence number for each line in the file

Value "CD" (Challan Detail) for Challan Detail record
Value should be same as 'Batch Number' field in 'Batch Header'
record
Running serial number for 'Challan Detail' records in a batch.
Count of total number of 'Deductee Detail Records' within e-TDS
statement
Value should be "N". In cases where no tax has been deposited in
bank, value should be "Y" (applicable in case of NIL return)

This field is required only in case of 'Correction file'

No value should be specified
No value should be specified
No value should be specified
No value should be specified
Challan Number issued by Bank . Applicable to both Govt and Non
Govt, Non-Nil statements. No value is required to be provided in
case of a NIL return (I.e. the cases in which the value in field 'NIL
Challan Indicator' is "Y"). Also, no value is required

No value should be specified

1) Applicable only in case of a Government deductor/collector
where TDS/TCS has been deposited by Book entry.
2) Quote the five digit DDO serial number provided by Accounts
Officer (AO)
3) No value should be present in this column in case of a NIL
Statement (value in field "NIL Challan Indicator" field is "Y")

No value should be specified

In case TDS deposited by

1) Challan:BSR Code of the receiving branch
2) Transfer voucher: Quote seven digit receipt number provided by
AO. Applicable for govt deductor/ collector where TDS is deposited
by book entry.
3) No value to be quoted in case of Nil Statement (the value in field
"NIL Challan Indicator" field is "Y").

No value should be specified

Date of payment of tax to Govt. It can be any date on or after 1st

April of immediate previous financial year for which the return is
prepared. Value should be equal to last date of respective quarter if
the value in field "NIL Challan Indicator" is "Y".

No value should be specified

No value should be specified
Mention section code as per Annexure 2. Applicable for the
statements upto FY 2012-13. No value to be provided for the
statements from FY 2013-14 onwards.
Specifies the amount of "Income Tax" out of the 'Total tax
deposited' through Challan. No fractional portion is allowed in this
field (value should be integer) , I.e. value "1000.50" will not be
allowed, whereas value "1000.00" will be considered to be valid
value.

Specifies the amount of "Surcharge" out of the 'Total tax deposited'

through Challan. No fractional portion is allowed in this field (value
should be integer) , I.e. value "1000.50" will not be allowed,
whereas value "1000.00" will be considered to be valid value.

Specifies the amount of "Education Cess" out of the 'Total tax

deposited' through Challan. No fractional portion is allowed in this
field (value should be integer) , I.e. value "1000.50" will not be
allowed, whereas value "1000.00" will be considered to be valid
value.
Specifies the amount of "Interest" out of the 'Total tax deposited'
through Challan. No fractional portion is allowed in this field (value
should be integer) , I.e. value "1000.50" will not be allowed,
whereas value "1000.00" will be considered to be valid value.

Specifies the amount of "Other Amount" out of the 'Total tax

deposited' through Challan. No fractional portion is allowed in this
field (value should be integer) , I.e. value "1000.50" will not be
allowed, whereas value "1000.00" will be considered to be valid
value.

Page 17 545996885.xls
Mention the amount of 'Total tax deposited' through Challan. No
fractional portion is allowed in this field (value should be integer) ,
I.e. value "1000.50" will not be allowed, whereas value "1000.00"
will be considered to be valid value. Value in this field should be
equal to total of values in fields with field nos. 22, 23, 24, 25, 39 and
26
In case of challan, value in this field should be greater than or
equal to:
Total tax deposited amount (field no. 19 of deductee details) +
Interest amount (field no. 34 of challan details) + Others amount
(field no. 35 of challan details) + Fee amount (field no. 39 of challan
details)
In case of transfer voucher (tax deposited by book entry), value
in this field should be greater than or equal to
Total tax deposited amount (field no. 19 of deductee details).

No value should be specified

Specifies the sum of 'Deductee Deposit Amount' of the underlying

Deductee Records
Total sum of field no. 14 (of the deductee details) for the respective
Challan
Total sum of field no. 15 (of the deductee details) for the respective
Challan.
Total sum of field no. 16 (of the deductee details) for the respective
Challan
Total sum of field no. 17 (of the deductee details) for the respective
Challan
Statement Interest amount as per the respective deductee
Annexure. Only integer values are allowed for this field. The value
of 1000 should be represented as 1000.00 in this field. Mention
value as provided n field no. 25.
Statement Other amount as per the respective deductee Annexure.
Only integer values are allowed for this field. The value of 1000
should be represented as 1000.00 in this field. Mention value as
provided n field no. 26.
Applicable for the statements upto FY 2012-13. No value to be
provided for the statements from FY 2013-14 onwards.
Allowed values - Y/N. If Transfer Voucher Number is provided this
is mandatory and only allowed value is 'Y'. If Bank Challan Number
is provided , then mention value as "N". For a Nil statement no
value to be provided.
No value should be specified
Fee paid under section 234E for late filing of TDS
statement.Mention the amount of "Late filing Fee" out of the total
tax deposited deposited through Challan/ Transfer Voucher. No
fractional portion is allowed in this field (value should be integer) ,
I.e. value "1000.50" will not be allowed, 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".

Mention value as per Annexure 7. No value to be quoted for

statements pertaining prior to FY 2013-14. Mandatory to mention
value for statements pertaining to FY 2013-14 onwards, if the
deposit of tax is through challan. No value to be quoted for nil
challan/ transfer voucher.

No value should be specified

Running Sequence Number for each line in the file

Value "DD"(Deductee Detail) for Deductee-detail record
Value should be same as 'Batch Number' field in 'Batch Header'
record
Running serial number for 'Challan Detail' records in a batch.
Running serial no to indicate detail record no.
Value should be O
No value should be specified
01 for Companies / 02 for other than companies.
No value should be specified
PAN of the deductee. If available should be Valid PAN Format.
There may be deductees who have not been issued PAN however
who have applied for a PAN and have given adequate declaration
to the deductor indicating the same. In such cases, deduction
schedule in the statement will not reflect PAN and instead state
PAN Ref. Number for the deductee. The deductor will however
have to mention ‘PANAPPLIED’ in place of PAN. If the deductee is
not sure of the PAN format he will have to mention 'PANINVALID'.
However if the deductee has not given any declaration, deductor
will have to mention ‘PANNOTAVBL’ in place of PAN.

No value should be specified

Page 18 545996885.xls
The PAN Ref No is a unique identifier to identify a deductee record/
transaction where PAN is not available. This is quoted by the
deductor. (A deductee may have multiple entries in a Statement)

Specifies the Name of the deductee.

Decimal with precision value 2 is allowed.
Decimal with precision value 2 is allowed.
Decimal with precision value 2 is allowed.
Total of fields 14, 15 and 16. Value in this field should be equal to
Total Tax Deposited in field no. 19 (pertaining to deductee details).

No value should be specified

Mention the Total Tax Deposited for the Deductee. Value in this
field should be equal to Total Tax deducted mentioned in field no.
17 (pertaining to deductee details) .
No value should be specified
No value should be specified

Page 19 545996885.xls
Specifies the Amount paid to deductee. Value should always be
greater than 0.00
Date on which Amount paid/ Credited /Debited to deductee.
Date of tax deduction. Mandatory if 'Total Income Tax Deducted at
Source' is greater than Zero (0.00) . No value needs to be specified
if 'Total Income Tax Deducted at Source' is Zero (0.00) . Date to be
mentioned in DDMMYYYY format. Also, this date should not be
less than the relevant quarter. E.g. If the statement is being
prepared for Q2 of FY 2013-14, then date of deduction should be
greater than or equal to 01/07/2013.

No value should be specified

Rate at which Tax is deducted, with decimal precision of 4 point
e.g. if the rate is 2 then the same should be mentioned as 2.0000

Applicable only in case of Form-27Q (values- Y, N or Null).

Specifies whether it is paid by Book entry or otherwise ('Y' or 'N').
Mention "Y" for Book entry and "N" otherwise.Applicable for the
statements upto FY 2012-13. No value to be provided for the
statements from FY 2013-14 onwards.
No value should be specified
If applicable quote value (code) as per Annexure 6 else no value to
be provided.
No value should be specified
No value should be specified
Mention section code as per Annexure 2. Not applicable for
statements pertaining prior to FY 2013-14 onwards. Value to be
mentioned only for statements pertaining to FY 2013-14 onwards.

Mandatory to mention 10 digit alphanumeric value if, "A" or "B" is

mentioned in field no. 30. Value to be mentioned only for
statements pertaining to FY 2013-14 onwards. Quoting of
Certificate no.is applicable only if the corresponding section code in
deductee details is 195.

Mention value as per Annexure 10.Value to be mentioned only for

statements pertaining to FY 2013-14 onwards.
Mention numeric code of nature of remittance as per the Annexure
8. Mandatory to mention value only for statements pertaining to FY
2013-14 onwards.
Mention acknowledgement number generated after uploaded Form
15CA. Value to be mentioned only for statements pertaining to FY
2013-14 onwards. (Alpha-numerica (it can be number, alphabets or
alpha-numeric) values between 12 to 15 characters to be entered)

Name of the resident country of the deductee should be mentioned.

Mention numeric code as per Annexure 9. Value to be mentioned
only for statements pertaining to FY 2013-14 onwards. Mandatory
to mention value for statements pertaining to FY 2013-14 onwards.

Important Note:
This field will be mandatory only in case of below conditions
are satisfied.
a. if rate of deduction is less than 20%
b. remark value as 'C'
c. PAN of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
d. Value under field no. 36 above (i.e. Nature of remittances) is
16,27, 49, 21, 52 & 31 (Please refer Annexure 8 below).
Value in this field is applicable for statements pertaining to FY
2016-17 onwards.
No value to be provided for statements pertaining prior to FY 2016-
17.
Email Format:
Valid E-mail should be provided.
1. Email format must be checked -atleast @ and '.' should be
mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.

Page 20 545996885.xls
Important Note:
This field will be mandatory only in case of below conditions
are satisfied.
a. if rate of deduction is less than 20%
b. remark value as 'C'
c. PAN of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
d. Value under field no. 36 above (i.e. Nature of remittances) is
16,27, 49, 21, 52 & 31 (Please refer Annexure 8 below).
Value in this field is applicable for statements pertaining to FY
2016-17 onwards.
No value to be provided for statements pertaining prior to FY 2016-
17.
Mention telephone number of deductee along with ISD code of
country of residence. If telephone number not available, mention
mobile number.

Important Note:
This field will be mandatory only in case of below conditions
are satisfied.
a. if rate of deduction is less than 20%
b. remark value as 'C'
c. PAN of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
d. Value under field no. 36 above (i.e. Nature of remittances) is
16,27, 49, 21, 52 & 31 (Please refer Annexure 8 below).
Value in this field is applicable for statements pertaining to FY
2016-17 onwards.
No value to be provided for statements pertaining prior to FY 2016-
17.
Mention the address of the deductee. Only special characters are
not allowed under this field.

Important Note:
This field will be mandatory only in case of below conditions
are satisfied.
a. if rate of deduction is less than 20%
b. remark value as 'C'
c. PAN of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
d. Value under field no. 36 above (i.e. Nature of remittances) is
16,27, 49, 21, 52 & 31 (Please refer Annexure 8 below).
Value in this field is applicable for statements pertaining to FY
2016-17 onwards.
No value to be provided for statements pertaining prior to FY 2016-
17.
Tax Identification Number of the deductee in the country or
specified territory of his residence and in case no such number is
available, then a unique number on the basis of which the deductee
is identified by the Government of that country or the specified
territory of which he claims to be a resident.
Only zero's or special characters or only spaces are not allowed
under this field.

Mandatory to mention value under this field only when value under
field no. 33 of DD records is "94N", else no value should be
specified.
Mandatory to mention value under this field only when value under
field no. 33 of DD records is "4NF", else no value should be
specified. Value greater than 0.00 allowed under this field only
when 0.00 value present under field no. 45.
Mandatory to mention value under this field only when value under
field no. 33 of DD records is "4NF", else no value should be
specified. Value greater than 0.00 allowed under this field only
when 0.00 value present under field no. 44.
No value should be specified
No value should be specified
No value should be specified

Page 21 545996885.xls
1
Line Number

Running Sequence Number for each line in the file

6
2
Record Type

Value "DD"(Deductee Detail) for Deductee-detail

record

DD
3
Batch Number

Value should be same as 'Batch Number' field in

'Batch Header' record

1
4
Challan-Detail Record Number

Running serial number for 'Challan Detail' records in

a batch.

2
5
Deductee / Party Detail Record No

Running serial no to indicate detail record no.

1
6
Mode

Value should be O

O
7
Employee Serial No (Not applicable)

No value should be specified

8
Deductee code

01 for Companies / 02 for other than companies.

2
9
Last Deductee PAN ( Used for Verification) (Not
applicable)

No value should be specified

10
PAN of the deductee

PAN of the deductee. If available should be Valid PAN Format. There may
be deductees who have not been issued PAN however who have applied
for a PAN and have given adequate declaration to the deductor indicating
the same. In such cases, deduction schedule in the statement will not
reflect PAN and instead state PAN Ref. Number for the deductee. The
deductor will however have to mention ‘PANAPPLIED’ in place of PAN. If
the deductee is not sure of the PAN format he will have to mention
'PANINVALID'. However if the deductee has not given any declaration,
deductor will have to mention ‘PANNOTAVBL’ in place of PAN.

PANINVALID
11
Last Deductee PAN Ref. No. (Not applicable)

No value should be specified

12
Deductee Ref. No.

The PAN Ref No is a unique identifier to identify a

deductee record/ transaction where PAN is not
available. This is quoted by the deductor. (A
deductee may have multiple entries in a Statement)

5235152515
13
Name of the Deductee

Specifies the Name of the deductee.

NAME 2
14
TDS -Income Tax for the period

Decimal with precision value 2 is allowed.

200
15
TDS -Surcharge for the period

Decimal with precision value 2 is allowed.

20
16
TDS-Cess

Decimal with precision value 2 is allowed.

2
17
Total Income Tax Deducted at Source (TDS / TCS
Income Tax+ TDS / TCS Surcharge + TDS/TCS
Cess)
Total of fields 14, 15 and 16. Value in this field
should be equal to Total Tax Deposited in field no.
19 (pertaining to deductee details).

222
18
Last Total Income Tax Deducted at Source (Income
Tax+Surcharge+Cess) (Used for Verification) (Not
applicable)
No value should be specified
19
Total Tax Deposited

Mention the Total Tax Deposited for the Deductee.

Value in this field should be equal to Total Tax
deducted mentioned in field no. 17 (pertaining to
deductee details) .

222
20
Last Total Tax Deposited ( Used for Verification)
(Not applicable)

No value should be specified

21
Total Value of Purchase (Not applicable)

No value should be specified

22
Amount of Payment / Credit ( Rs.)

Specifies the Amount paid to deductee. Value should

always be greater than 0.00

2000
23
Date on which Amount paid / Credited / Debited

Date on which Amount paid/ Credited /Debited to

deductee.

30062016
24
Date on which tax Deducted

Date of tax deduction. Mandatory if 'Total Income

Tax Deducted at Source' is greater than Zero (0.00) .
No value needs to be specified if 'Total Income Tax
Deducted at Source' is Zero (0.00) . Date to be
mentioned in DDMMYYYY format. Also, this date
should not be less than the relevant quarter. E.g. If
the statement is being prepared for Q2 of FY 2013-
14, then date of deduction should be greater than or
equal to 01/07/2013.

30062016
25
Date of Deposit

No value should be specified

26
Rate at which Tax Deducted

Rate at which Tax is deducted, with decimal

precision of 4 point e.g. if the rate is 2 then the same
should be mentioned as 2.0000

1
27
Grossing up Indicator

Applicable only in case of Form-27Q (values- Y, N or

Null).

Y
28
Book Entry / Cash Indicator

Specifies whether it is paid by Book entry or

otherwise ('Y' or 'N'). Mention "Y" for Book entry and
"N" otherwise.Applicable for the statements upto FY
2012-13. No value to be provided for the statements
from FY 2013-14 onwards.
29
Date of furnishing Tax Deduction Certificate (Not
applicable)

No value should be specified

30
Remarks 1 (Reason for non-deduction / lower
deduction/ grossing up/ higher deduction)

If applicable quote value (code) as per Annexure 6

else no value to be provided.

C
31
Remarks 2 (For future use)

No value should be specified

32
Remarks 3 (For future use)

No value should be specified

33
Section Code under which payment made

Mention section code as per Annexure 2. Not

applicable for statements pertaining prior to FY
2013-14 onwards. Value to be mentioned only for
statements pertaining to FY 2013-14 onwards.

96A
34
Certificate number issued by the Assessing Officer
u/s 197 for non-deduction/lower deduction.

Mandatory to mention 10 digit alphanumeric value if,

"A" or "B" is mentioned in field no. 30. Value to be
mentioned only for statements pertaining to FY
2013-14 onwards. Quoting of Certificate no.is
applicable only if the corresponding section code in
deductee details is 195.
35
Whether TDS rate of TDS is IT act (a) and DTAA (b)

Mention value as per Annexure 10.Value to be

mentioned only for statements pertaining to FY
2013-14 onwards.

A
36
Nature of remittance

Mention numeric code of nature of remittance as per

the Annexure 8. Value to be mentioned only for
statements pertaining to FY 2013-14 onwards.

16
37
Unique acknowledgement of the corrosponding form
no 15CA (if available)

Mention acknowledgement number generated after

uploaded Form 15CA. Value to be mentioned only
for statements pertaining to FY 2013-14 onwards.
(Alpha-numerica (it can be number, alphabets or
alpha-numeric) values between 12 to 15 characters
to be entered)

457457457474574
38
Country of residence of the deductee

Name of the resident country of the deductee should

be mentioned. Mention numeric code as per
Annexure 9. Value to be mentioned only for
statements pertaining to FY 2013-14 onwards.
Mandatory to mention value for statements
pertaining to FY 2013-14 onwards.

5
39
Email ID of deductee

Important Note:
a. This field will be mandatory if rate of deduction is less than 20% with
the remark value as 'C' and PAN of the deductee is not available (i.e.
'PANNOTAVBL', 'PANAPPLIED' or 'PANINVALID').
b. This field will be optional if rate of deduction is 20% or more with the
remark value as 'C' and PAN of the deductee is not available (i.e.
'PANNOTAVBL', 'PANAPPLIED' or 'PANINVALID').
c. Value in this field is applicable for statements pertainng to FY 2016-17
onwards.
Email Format:
Valid E-mail should be provided.
1. Email format must be checked -atleast @ and '.' should be
mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.
40
Contact number of deductee

Important Note:
a. This field will be mandatory if rate of deduction is less
than 20% with the remark value as 'C' and PAN of the
deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
b. This field will be optional if rate of deduction is 20% or
more with the remark value as 'C' and PAN of the
deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
c. Value in this field is applicable for statements
pertainng to FY 2016-17 onwards.
Mention telephone number of deductee along with ISD
code of country of residence. If telephone number not
available, mention mobile number.
41
Address of deductee in country of residence

Important Note:
a. This field will be mandatory if rate of deduction is
less than 20% with the remark value as 'C' and PAN
of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
b. This field will be optional if rate of deduction is
20% or more with the remark value as 'C' and PAN
of the deductee is not available (i.e. 'PANNOTAVBL',
'PANAPPLIED' or 'PANINVALID').
c. Value in this field is applicable for statements
pertainng to FY 2016-17 onwards.
Mention the address of the deductee. Only special
characters are not allowed under this field.
42
Tax Identification Number /Unique identification number of deductee

Important Note:
a. This field will be mandatory if rate of deduction is less than 20%
with the remark value as 'C' and PAN of the deductee is not available
(i.e. 'PANNOTAVBL', 'PANAPPLIED' or 'PANINVALID').
b. This field will be optional if rate of deduction is 20% or more with the
remark value as 'C' and PAN of the deductee is not available (i.e.
'PANNOTAVBL', 'PANAPPLIED' or 'PANINVALID').
c. Value in this field is applicable for statements pertainng to FY 2016-
17 onwards.
Tax Identification Number of the deductee in the country or specified
territory of his residence and in case no such number is available, then
a unique number on the basis of which the deductee is identified by
the Government of that country or the specified territory of which he
claims to be a resident.
Only zero's or special characters or only spaces are not allowed under
this field.
43
Record Hash (Not applicable)

No value should be specified