Q4 e-TDS Process

Financial Year 2022-2023

May 03, 2023

 e-TDS - Introduction

Employee Deduct/ Employer

(Deductee) collect TDS (Deductor) CBDT has appointed
NSDL/TRACES ,
De Mumbai as e-TDS
ee po

Form-26 AS
sit Intermediary.
loy -TDS
m p e am s to
d e data ou tal
p
a
lo S CES n t TD
U T D A S
wi
se
L/TR
D
NS

Income Tax Banks (TDS

Department Information on TDS collected Collection)

e-TDS is an electronic document to be filed by every employer (corporate / government) on quarterly basis, which
comprises the employer statutory information, total TDS deposited challan wise in a quarter along with the
employee wise/month wise TDS breakup & salary details.

As per IT Norms : e-TDS return is a TDS return prepared in Form No.24 or 26 in electronic media as per prescribed data
structure in either a floppy or a CD ROM. The floppy or CD ROM prepared should be accompanied by a signed verification
in Form No.27A. e-TDS is filed on quarterly basis.

2
Understanding e-TDS Text File

e-TDS text file comprise of the following fields. The e-TDS/e-TCS return must be prepared in clean text ASCII Format
with "txt" as filename extension. Deductor/Collector shall prepare each type of e-TDS/e-TCS return (Form 24, 26)
separately using the relevant file formats.

Fields Description

File Header record is the first line in the e-TDS/e-TCS return file and contains details such as return type
File Header (FH) (Salary/Non-salary), TAN of deductor/collector, date of creation of
the e-TDS/e-TCS return.

Batch Header record contains particulars of employer such as Company Name, TAN, address, signing authority,
Batch Header (BH) number of challans, number of deductee/collectee detail records, total TDS deducted in quarter, total income paid,
count of Section 194P Details Records, total of Gross Total Income as per Section 194P Detail Records etc.,

Challan Detail record contains details of TDS/TCS deposited in the bank by deductor/collector e.g., amount of
Challan Detail (CD)
TDS/TCS deposited, date of payment, bank where TDS/TCS deposited.

Deductee/Collectee Detail record contains details of the transaction on account of which TDS/TCS was
Deductee Detail (DD) deducted/collected from deductee/collectee. It includes name, PAN and address of deductee/collectee, gross
amount paid, TDS deducted/TCS collected.

Salary Detail (SD) Salary Detail record contains the details of the salary paid by the employer to an Employee in the relevant financial
(Applicable in in Q4) year. This record type is applicable only in case of salary e-TDS return (Form24).

Sample file attached for your reference. Template Attached

3
SD Data Format

As per the FVU File Format 24Q Regular Q4 Version, following are key updates in Annexure II SD reporting:
Columns under Annexure II for Form 24Q-Q4 with respect to Chapter VI-A deductions:
 The following columns are under ‘C6A’ break up block. Please find attached the section wise validation details.
• Total Deductible amount under Chapter VI-A
• Total Gross amount under Chapter VI-A
• Total Qualifying amount under Chapter VI-A

Field level validations for field “Deduction under Section 16 (ia)” under Annexure II of Form 24Q-Q4:
In case, value under field no. 6 (i.e., Section 16) is "16(ia)", then
For statements pertaining to F.Y. 2018-19:
• Value under this field should be greater than or equal to 0.00 and less than or equal to 40,000.00
For statements pertaining to F.Y. 2019-20 Onwards:
• Value under this field should be greater than or equal to 0.00 and less than or equal to 50,000.00

Template Attached

4
SD Data Format (Continued..)
All C6A rows will have two additional columns. Total three columns will have values.

However, only ‘OTHERS’, ‘80G’,’80TTA’ will have Qualifying amount in addition to Deductible and Gross Amounts; rest of the sections will have
only Deductible and Gross Amounts.
 
Order of reporting:
 
1 - Total Deductible amount under Chapter VI-A
2 - Total Gross amount under Chapter VI-A
3 - Total Qualifying amount under Chapter VI-A
 
Sample C6A Records:

43858^C6A^1^2687^1^80CCG^0.00^^^
43859^C6A^1^2687^2^OTHERS^357236.00^590000.00^357236.00^
43860^C6A^1^2687^3^80C^80000.00^80000.00^^
43861^C6A^1^2687^4^80CCC^20000.00^20000.00^^
43862^C6A^1^2687^5^80CCD(1)^50000.00^50000.00^^
43863^C6A^1^2687^6^80CCD(1B)^0.00^0.00^^
43864^C6A^1^2687^7^80CCD(2)^0.00^0.00^^
43865^C6A^1^2687^8^80D^50000.00^55000.00^^
43866^C6A^1^2687^9^80E^250000.00^250000.00^^
43867^C6A^1^2687^10^80G^35000.00^35000.00^35000.00^
43868^C6A^1^2687^11^80TTA^10000.00^20000.00^10000.00^
 
Notes:
1. All C6A records will have Deductible Amount (greater than or equal to zero).
2. All C6A records will have Gross Amount (greater than or equal to zero).
3. Only Sec 80G, 80TTA, and OTHERS records will have Qualifying Amount
(greater than or equal to zero). For rest of the Sections, the Qualifying Amount
column will be left blank.
4. Qualifying Amount can not be greater than Gross Amount. Deductible Amount
can not be greater than Qualifying Amount.
5. Sec 80CCG will have only Deductible Amount which is zero.

5
SD Data Format (Continued..)
  “Whether opting for taxation u/s 115BAC [Yes/No]” under Annexure II (Salary details) for Form 24Q-Q4:
 
If value present under this field is ‘Yes’, then below mentioned deductions will not be allowed under Annexure II :
 
- Deductions under section 16
- Deductions under Chapter VI-A (except for deduction under 80CCD(2))
- Travel concession or assistance [section 10(5)]
- House Rent Allowance [Section 10(13A)]
 
If value present under this field is 'No', then all existing validations of Annexure II will be applicable.
 
Value in this field will be allowed only when Financial Year of statement is 2020-21 and Quarter 4 onwards is selected. For rest all prior FYs and
quarters, this field is not applicable.
 
Same will be applicable for regular as well as correction statements.

 
 

6
 SD Data Format (Continued..)

 
Count and Batch Total of GTI for Sec 194P records:
 
Count of Section 194P Details Records : Count of total number of 'Section 194P Detail  Records' within a batch ,Value Should be  >= 0

Batch Total of - Gross Total Income as per Section 194P Detail Records : Mention the Total of Gross Total Income as per Section 194P
Detail. The value here should be same as sum of values in field 'Gross Total Income'  in the 'Section 194P Detail' records.
 
Here we will update the count as ‘0’ and GTI value as ‘0.00’ as Sec 194P is not related to Salary income.
 
 
Salary Details (SD) Record:
 
Annexure III:
 
Introduction of Section 194P - Details Record where Record Type will be ‘94P’ : Not applicable for Salary income
Introduction of Section 194P - Section 16 details where Record Type will be ‘P16’ : Not applicable for Salary income
Introduction of Section 194P - Chapter VIA details where Record Type will be ‘P6A’ : Not applicable for Salary income
 
 
 

7
 SD Data List of Validations

Sl. Field Remarks Validation Record

No. Type
Whether opting for taxation u/s 115BAC? Allowed values are "Y" and "N". No value to be To refer latest regime of the To refer latest regime of the
quoted for statements pertaining prior to FY 2020- Statutory Year 2020-2021: Statutory Year 2020-2021:
21. Mandatory to mention value for statements
pertaining to FY 2020-21 onwards. If "Y" If the regime opted is 'NR',
selected , then no value should be specified then 'Y' to be updated. If the regime opted is 'OR',
1 under field no 70, 74, Deduction under section 16 then 'N' to be updated. SD
and All chapter VI-A deductions except deduction
under 80CCD(2).

Income (including admissible loss from May have negative Value. Negative value is not Whether opting for taxation Whether opting for taxation
house property) under any head other allowed in this field if "Y" present in field no. 79 for u/s 115BAC? - If 'Y', then u/s 115BAC? - If 'N', then
2 than income under the head "salaries" statements pertains to F.Y. 2020-21 onwards negative value is not negative value is allowed in SD
offered for TDS [section 192 (2B)] allowed in this field this field
Travel concession or assistance [section Greater than or equal to Zero. No value to be Whether opting for taxation Whether opting for taxation
10(5)] quoted for statements pertaining prior to FY 2018- u/s 115BAC? - If 'Y', then u/s 115BAC? - If 'N', then
19. Mandatory to mention value for statements deduction will not be deduction will be allowed
3 pertaining to FY 2018-19 onwards. allowed SD
No value should be specified under this field, if
"Y" present under field no. 79.

8
 SD Data List of Validations (Continued..)

Sl. Field Remarks Validation Record

No. Type
House rent allowance [sectionGreater than or equal to Zero. No value to be quoted for Whether opting for taxation Whether opting for taxation
10(13A)] statements pertaining prior to FY 2018-19. Mandatory to u/s 115BAC? - If 'Y', then u/s 115BAC? - If 'N', then
mention value for statements pertaining to FY 2018-19 deduction will not be deduction will be allowed
4 SD
onwards. allowed
No value should be specified under this field, if "Y"
present under field no. 79.
Total Deduction under Section 16 Greater than or equal to Zero. In case, value under field Whether opting for taxation Whether opting for taxation
no. 6 (i.e., Section 16) is "16(ia)", then u/s 115BAC? - If 'Y', then u/s 115BAC? - If 'N', then
For statements pertaining to F.Y. 2018-19 deduction will not be deduction will be allowed
> Value under this field should be greater than or equal allowed
to 0.00 and less than or equal to 40,000.00
5 For statements pertaining to F.Y. 2019-20 Onwards SD
> Value under this field should be greater than or equal
to 0.00 and less than or equal to 50,000.00
No value should be specified under this field, if "Y"
present under field no. 79 of SD record

9
 SD Data List of Validations (Continued..)

Sl. Field Remarks Validation Record

No. Type
Chapter VI-A 80CCE -Aggregate amount of deduction under section 80C, 80CCC and 80CCD. (Amount Whether opting for Whether opting for
Section ID deductible under section 80CCE should be <=150,000.00) . This validation will be applicable only taxation u/s taxation u/s
for statement pertains up to FY 2017-18. 115BAC? - If 'Y', 115BAC? - If ‘N',
80CCF- Amount deductible under section 80CCF and the said amount should be <=20,000.00. then Deductions then Deductions
Applicable for FY 2010-11 and 2011-12 only. under Chapter VI-A under Chapter VI-A
80CCG - Amount deductible under section 80CCG and the said amount should be <=25,000.00 [except for [including
Applicable from FY 2012-13 onwards. deduction under deduction under
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A. 80CCD(2)] will not 80CCD(2)] will be
Below chapter VI-A deductions are applicable for statements pertaining to FY 2018-19 be allowed. allowed.
onwards:
80C - Amount of deduction in respect of life insurance premium, contributions to provident fund
etc.*
80CCC - Amount of deduction in respect of contribution to certain pension funds.*
80CCD(1) - Amount of deduction in respect of contribution by taxpayer to notified pension
scheme.*
6 SD
*Note - Aggregate amount of deduction under section 80C,80CCC and 80CCD(1) should be
<=150,000.00) .
80CCD(1B) - Amount of deduction in respect of amount paid/deposited under notified pension
scheme.
80CCD(2) - Amount of deduction in respect of contribution by employer to notified pension
scheme.
80D - Amount of deduction in respect of health insurance premium.
80E - Amount of deduction in respect of interest on loan taken for higher education.
80G - Amount of total deduction in respect of donations to certain funds, charitable institutions,
etc.
80TTA - Amount of deduction in respect of interest on deposits in savings account.

10
Prerequisites – Group Code Vs Non-Group Code

Group code : Non-Group code :

• In case of multiple pay-groups having different TAN • If the Company has a single TAN number, then
numbers in same Company, then we define the TAN we use the term non-group code.
wise details using the group code.

• For every group-code (TAN), e-TDS should be • Only one e-TDS file to be generated & filed with
generated & filed. NSDL

• TDS reconciliation to be done for each group code • TDS reconciliation to be for single Company

 Ensure to process all pending F&Fs. In case of no inputs for F&F process, discuss with the client & process
dry-run F&Fs with DOL as LRPM.
 Verify the group reports once again on Exemption mismatch & Perk mismatch between 1 st & 2nd sheet of ITCS.
 Ensure to have all the TDS challans remitted for the months of active quarter (including expat if any). In case
of EXPAT employees, we must get the TDS, PAN, and Income details.
 Check for log entries. In case of any TDS adjustments (Excess/Short) to be done in the active quarter, update
them in the TDS reconciliation file with the proper remarks.
 To spool the TDS reconciliation report, use the following link
Excelitypay > Report Interface > Cognos Reports > Yearend TDS Reco(Group Code)

6
Excelitypay e-TDS - Need to Know

 We are required to upload only the challan details into Excelitypay. Employee wise TDS breakup will be auto-
populated by the system based on the challans uploaded & the income tax deducted as per salary register.
 All ZERO TDS employees of respective months will also appear under e-TDS. For these employees, the TDS will be
ZERO & only income details will be captured.
 In case of multiple challans in the same month, system automatically divides the employees while populating the
employee wise TDS breakup
 In case of exceptions / expat employees, a provision has been given to overwrite the system calculated TDS. All
EXPAT employee data should be uploaded into EXCEPTIONS table
 Employees having FILLER_4_C as ZERO will be excluded from e-TDS
 Before generating the e-TDS data, please generate the ITCS data for all employees.

12
Upload Files Challan & Expats

Upload the challan details & employee challan details into the respective tables using Direct Upload. Following list provide the
table names & upload formats. These files are configured in DU also.
Challan Details Expat Employee Master - where Expat F24Q Salary
employee record is not part of Details (applicable only
employee master (if applicable) for Q4)

Templates Attached

Month wise , group code wise challan details can also be updated using the following screen.
Link : Excelitypay (Year End) > Transactions > Income Tax > Remittance Details - New

13
e-TDS - Exceptions

Provision has been provided to upload the F24 exceptions/adjustments. Any data uploaded in this table will be
overwritten with the system populated value for respective month.

Table : PRTB_IT_F24Q_EXCEPTIONS_GC
As per the example:
Column Name Description  The values uploaded in this table will be considered &
Upload the type of challan (A, R, O , system populated values will be overwritten.
TYPE_C
X,)
 Use this table in case of any tax adjustments within the
EMP_ID_C Employee ID
same quarter.
TDS_N TDS Amount  While uploading the data into exceptions, the breakup of
SURCHARGE_N Surcharge Amount TDS, Surcharge & cess should be manually calculated.
CESS_N Cess Amount  Upload the TDS, Surcharge, Cess & income details of

TOTAL_AMOUNT_N Total TDS EXPAT employees under this table.

 The Challan number updated in the exception should exists
CHALLAN_NO_C Challan Number
in the remittance table of the respective month
YEAR_CODE_C Year Code
 If you want to make TDS ZERO for any employee in
MONTH_N Month
amount. Upload the exception table with ZERO values.
YEAR_N Year

REMARKS_C Update remarks if any Template Attached

Update if client provide income

INCOME_N
details, else leave blank

14
Challan Number Reference – for ZERO TDS employees

Process has been enabled to populate/include the income details employees whose TDS was not been deducted in a
month.

Update any one 5-digit salary challan number for each month of the quarter. Based on the challan mentioned in this table,
the salary credit date would be picked. This challan should exist in remit table. Upload option provided.

Go to Salary JV > JV Editor > Select table CUST_IT_F24Q_NIL_CHLLN

Important Description
Columns

Group Code Update group code, else update ‘0’

Challan No Update 5-digit challan number of

respective month’s

1. Update other column details as per challan.

2. Created_by_c & created_on_dt should be blank
Template Attached

Imp Note : There should be only one challan for each

month. This means ,we can have 3 records from Jan ’23
to Mar ‘23 for 3 months.

15
 Update e-TDS acknowledgement Numbers

Quoting the last provision receipt number is non-mandatory. However, a new table created in the JV editor screen with
the following lay out, the details can be saved in the below path before generating the e-TDS.

Enter the quarter details

Q1, Q2 etc
8-digit acknowledgment
number

Running serial number as

used in JV tables

Enter the group code for

GC clients and 0 for NGC

Enter ‘ALL’ in this field

Year code applicable for 15-digit PRN number

the filed details

This information should be filled basis the e-TDS acknowledgement copy.

16
Prev Emp Deletion or Non-deletion Process

 Tax calculation with Previous Employment data and without Previous Employment data in the CORE income tax
programs and in F16 set of programs have been enhanced. ETDS data can be generated with or with out Previous
Employment details.

 Please adhere to the following steps for deletion or non-deletion of previous employment data:

 Kindly ensure to check whether the ‘Q4_ETDS_F16_WITH_PREVEMP' parameter is enabled or disabled for this
client before initiating the Previous Employment data deletion or non-deletion process. Path to check the status of
parameter: TL LOGIN EPAY >> HQS >> Global Process Parameters.

 The flag for all the clients has been set as ‘Y’ (enabled) by default for ‘Q4_ETDS_F16_WITH_PREVEMP’
parameter at global level.

 If the Global Process Parameter ‘Q4_ETDS_F16_WITH_PREVEMP' is enabled for the client, then it means that, the
client has opted to report the Previous Employment data along with Current Employment data in Annexure-II of Q4
e-TDS Returns.

17
Prev Emp Deletion or Non-deletion Process (Continued…)

 If the Global Process Parameter ‘Q4_ETDS_F16_WITH_PREVEMP' is disabled for the client, then it means that, the
client does not want to report the Previous Employment data along with Current Employment data in Annexure-II of
Q4 e-TDS Returns.

 Upon clicking of ‘Submit’ button, the deletion or non-deletion of Previous Employment data will happen basis the
parameter selected.

18
Prev Emp Deletion or Non-deletion Process (Continued…)

Step wise activities (summarized for ease of understanding):

Steps Prev emp process activities

Ensure to check the group reports for any Sec 10 exemption and perk mismatch between first and second sheet of ITCS
1
through group reports.

2 Re-process all pending regular or F&F delta records including mismatch cases, if any.
If you want to generate the e-TDS text file with prev emp for the first time, then no need of executing prev emp process
3 separately. The text file can be generated directly.

If you want to generate the e-TDS text file without prev emp, then execute prev emp process by disabling the
4
'Q4_ETDS_F16_WITH_PREVEMP' parameter. After the prev emp data deletion, the text file to be generated.

In case of any change in the scenario from 'with out prev emp data ' to 'with prev emp data' or vice versa at a later stage,
5 then prev emp process is must at each scenario level, before generating text file by suitable
'Q4_ETDS_F16_WITH_PREVEMP' parameter enable/disable set up.

The flag for all the clients has been set as ‘Y’ (enabled) by default for ‘Q4_ETDS_F16_WITH_PREVEMP’ parameter at
Note global level.

19
Prev Emp Deletion or Non-deletion Process (Continued…)

 Any F&F additional run/regular additional run pending to be completed first and then to perform previous employment
deletion / non-deletion process. Please check Sec 10 exemption and Perquisite mismatch (in first and second sheet of ITCS)
list of emp records basis the group reports. Kindly do the reprocess accordingly before performing previous employment
deletion / non-deletion process.
 Take the backup of IT adjustments & the IT Computation sheet of all employees along with the data of ITCS Summary and ITCS
Detailed tables.
 Use the link REPORT INTERFACE >> Year End Reports >> Form 16 - Prev Emp Process
 Choose Year Code, Pay group and Process type and click on submit. You must choose multiple times for each process type (Regular /
F&F / Prefinal)
 On click of submit, automatically the process deletes or will not delete the previous employment details basis the
‘Q4_ETDS_F16_WITH_PREVEMP’ parameter enabled/disabled under Global Process Parameters for the client. In case of deletion,
the previous employment details from IT Adjustments Main Table will be deleted (not the upload tables) and recalculate the income tax
without considering previous employment details.
 The employee count for deletion or non-deletion will be considered basis respective Statutory Year’s PRTB_IT_ADJUSTMENTS table
where PREV_EMP_INPUT_C = 'Y' or employee records present in PRTB_IT_ADJ_PREV_EMP table or both.
 Check the status of process under “View Procedure execution status”
 Generate ITCS data after procedure has completely successfully.
 Spool sample IT Computations and check for data accuracy.
 After the deletion of previous employment income, in case you reprocess payroll for any employee, the previous employment
details will also be considered during processing. In such situations, you must choose the REPORT INTERFACE >> Year
20
End Reports >> Form 16 - Prev Emp Process again for those set of employees, before spooling Form 16 or e-TDS generation.
 List of Previous Employment Components

Following are the list of components which will be considered for Previous Employment deletion or non-deletion processes:

Sl.
No. Components Category
1 Previous Emp Income after Sec 10 and after PNS perquisite Salary Details
2 Professional Tax Salary Details
3 Provident Fund Salary Details
4 Voluntary Provident Fund Salary Details
5 Income Tax Salary Details
6 Life Insurance Premium (Sec 80C) Chapter VIA - Salary Deduction
7 National Pension Scheme (Sec 80CCD1) - Employee Contribution Chapter VIA - Salary Deduction
8 National Pension Scheme (Sec 80CCD1B) - Additional Employee Contribution Chapter VIA - Salary Deduction
9 80DSI-Medical Insurance - Self / Spouse / Children (<60 years) Chapter VIA - Salary Deduction
10 80DSSCI - Medical Insurance - Self / Spouse / Children (>=60 years) Chapter VIA - Salary Deduction
11 80DPI-Medical Insurance for Parents (<60yrs) Chapter VIA - Salary Deduction
12 80DPSCI-Medical Insurance for Parents (>=60yrs) Chapter VIA - Salary Deduction
13 Employer Contribution to NPS (Sec 80CCD2) Chapter VIA - Salary Deduction
14 PNS Perquisite Perquisite calculated basis Employer Contribution to Retirement Scheme

21
Prev Emp Process for deletion/non-deletion of previous employment details

Link : Excelitypay (Year End) > REPORT INTERFACE > Year End Reports > Form 16 - Prev Emp Process

Note: Do not process payroll after the above process.

22
Form-16 Prev Emp Process

o Choose Year code

o Choose Pay Group

o Choose each process type separately ; Regular / Pre-Final / Final

o Click on submit

o View the status under link >>REPORT INTERFACE >> View Procedure Execution Status

o Generate ITCS data post procedure completion

o This process will delete or not delete the previous employment details & recalculate the Income Tax basis the
‘Q4_ETDS_F16_WITH_PREVEMP’ parameter enabled/disabled under Global Process Parameters for the client.
o After the deletion or non-deletion process, the last regular processed / last F&F processed/ last additional F&F processed month’s
Income Tax amount will be replaced with an ‘R’ entry in PRTB_PAY_NON_STD_ED table with the CREATED_BY_C flag as ‘PEDD’.

23
Form-16 Prev Emp Process (Continued…)

A log file referring to PRTB_IT_PREV_EMP_DD_DET table will be available for download under ‘Click here’ option.
This table data will get refreshed with every latest deletion and non-deletion procedure. Hence, user need to download this excel file
after every deletion or non-deletion process for future reference, if required.
This log file would contain the columns like: PROCESS_TYPE_C R-regular, P-pre-final, or F-final
CURRENT_PERIOD_C Pay period code of current month in year end i.e., March
EMP_PAY_PERIOD_CODE_C Last processed pay period employee wise
EMP_MONTH_N Last processed pay period's month employee wise
EMP_YEAR_N Last processed pay period's year employee wise
STATUS_C Previous employment deletion or non-deletion process status

24
ETDS Employer Details Updation

Update the employer & ETDS signing authority details for ETDS. Update this data for every group code.
Link : Report Interface > Year End Reports (Group Code) > Add/Update Employer Details
(For non-group code clients, update the group code as ‘0’)

This address
should be same as
Update
per the TAN
Employer Details
database of NSDL

https://eportal.incometax.gov.in/iec/fos
ervices/#/pre-login/knowYourTAN

To view the updation/execution status, use the following

Update
link:
Sign Auth Details
Report Interface > View Procedure Execution Status

Resp. person
Click submit to PAN is
save details mandatory Status should be “Process Executed Successfully”.

25
ETDS Data Generation Process

Next step is to generate the ETDS data using the following link in Excelitypay.

Link : Report Interface > Year End Reports (Group Code) > Form 24Q Data Generation Group Code

For group code clients, select option Group Code Clients & choose the relevant group code to generate ETDS data.

There is no need of selecting Year.

The Year will be auto-selected by
the system basis the Quarter
Non-group
code screen,
in case of
single TAN

We can generate multi-group code e-TDS data. This means, multiple group code e-TDS data can be
generated/downloaded at one click. Screenshot has been shown below

Select multiple
group codes
Multi-group
code screen,
in case of
multiple TAN

26
ETDS Data Generation Process

If the company is having multi-group codes, and if an associate tries to generate the file under non-group code option,
and vice versa, following is the error message, and there will be no option available to submit.

27
ETDS Reconcilliation

An intermediate data gets populated in screen when user click on ‘Generate e-TDS data’. This screen shows the
reconciliation of TDS challan Vs system tax (considering exceptions data also)

If the total sum difference is

Category of the TDS
greater than ZERO, then e-TDS
remitted in system
may throw validation errors

View the Form-24 procedure execution status using the following link:

Status should be “Process Executed Successfully.

28
e-TDS txt File Download

Spool the ETDS TXT file from the following link:

Report Interface > Salary JV > eTDS Text File

In case of multiple group codes, there will be multiple txt files in a ZIP file

29
Download challan details for e-TDS verification

The “csi” file will be containing the company wise TDS remittance details. This file should also be validated along with the quarterly
e-TDS file.

This is process to ensure that the challan details provided in e-TDS is matching with the remittance data.

To view and download CSI file for challans generated directly at www.incometax.gov.in, please log in and navigate to e-Pay Tax
Service > Payment History tab > Select date range in Filter options.

In case multi group code clients, we must download csi file for all TANs.

Please follow the steps mentioned in attached the document to download the CSI file.

30
ETDS File Validation as per NSDL Software

 NSDL releases a FVU (File Validation Utility) to verify the e-TDS txt file to check against any data/ format errors.
 Refer the e-mail from OPEX team to download the latest FVU validation utility.

Select ETDS text file

generated from
Excelitypay

Select csi Challan file

downloaded from NSDL

Select Output path to

store output/error files

Should be left blank for

regular returns

 Click on validate button for validating the e-TDS.

31
ETDS Validation Status

 If the validation is successful, then following message should be displayed.

 If the validation is having any errors/warnings, then following message will be displayed.

In case of errors/warnings, view & correct the errors & re-generate the e-TDS file once again.

32
ETDS Reports

Following reports are available in Production database to verify the TDS & Income details under COGNOS. If you are unable to
view these reports, then upload the following menu ID details under the table CUST_COGNOS_MENU_INTERFACE in Production
Database.

Cognos Report Name Description

Yearend TDS Reco(Group Code) Contains the TDS reconciliation for the year
Yearend Income Reconcillation(Group Code) Contains the income reconciliation details for the year
Yearend eTDS_CD_Report Contains Challan Detail (CD) for the quarter
Yearend eTDS_DD_Report Contains Deductee Detail (DD) for the quarter
eTDS_SD_Report Contains Salary Detail (SD) for the year

Gross Salary of ITCS should match with the total amount captured under the e-TDS txt file of this financial year for F&F
processed employees

 After generating the e-TDS, please spool both “Income Reconciliation” & “TDS Reconciliation” reports from
COGNOS Reports to verify the income/tax mismatches if any.
 For all employees, whose F&F is confirmed in a quarter, the Income after Sec-10 (Net Salary) of ITCS will match
with the e-TDS income.
 EPAY Year End - Report Interface >> Salary JV >> Form 24 Excel Q4 Recent change - This report contains
the details of F24Q Salary Details (Annexure II) in excel format. This is not a Cognos report.

33
e-TDS Filing

 In income reconciliation report, check whether income is populated for all employees in all months, except new
joiners / resigned employees.
 The sum of DD (Deductee Details) income reported for Q1, Q2, Q3, and Q4 should match to the total of
current employment’s Gross Salary plus perquisites for the year.
 Form-27A report will be automatically generated after the e-TDS txt file validation.
 Send Form-27A to client for signing. Get the signed copy from client.
 Send income/TDS reconciliation reports to dispatch team.
 Send an e-mail to dispatch team (If Excelity is filing the e-TDS returns) to burn CD along with the following ETDS
output files along with signed Form-27A.

1. ETDS fvu file

2. ETDS text file
3. ETDS HTML file
4. ETDS PAN Statistics
5. Form-27A

 Handover the burnt CD along with Form-27A print-out for filing the ETDS.
 Collect the e-TDS acknowledgement copy from dispatch team & share with client.

34
Income Population Logic
Sl.No Description Monthly Amount
(in INR)

Monthly Taxable Salary

1 30000
Basic : 10000, HRA – 5000, SPLAL-15000

2 Add : ESOP, SOPIA perquisites = 3400 3400

3 Add : One-time Income uploaded in IT Adjust (Out Pay) 4000

Add : Other perquisites such as CAR, CLA, LOAN, PNS & PNSIA(Divide for no. of
months processed)
4 2800
CAR – 21600, CLA-12000, LOAN=0… Total Perk = 33600

Monthly Perk Value : 33600/12 = 2800

5 Final Monthly Income 40200

While arriving the ‘monthly taxable salary’, system considers the list of pay components that are included for Income tax
calculations such as BASIC, HRA, Special Allowance, Bonus, Overtime etc.,

Note: For Q4, the Balance Income [(Gross Salary + Perquisites) - Income reported for Q1 + Q2 + Q3] for the year
will get reported.
35
ETDS Generation – Negative or Zero Net Salary v/s PT Adjustment

• Negative or zero ‘Net Salary (After Section 10 Exemption)’, where PT to be made zero. In this scenario, system will update the
Professional Tax value basis the following logic among different scenarios during ETDS data generation.

Scenarios A B C D E
Net Salary (After Section 10
Exemption) 0 -10000 10000 51000 52500
 
Less: Deduction U/s 16
Standard Deduction 0 0 8000 49000 50000
Net Salary MINUS Standard
Deduction 0 -10000 2000 2000 2500
 
Actual Tax on Employment 2000 2000 2000 2000 2400
2000 2000 2400
Adjusted Professional Tax 0 0 (No Change) (No Change) (No Change)

36
ETDS Generation - Net Salary v/s Housing Loan Adjustment

 Net Taxable Salary is less than or equal to zero and the employee record has the value under Loss from House
Property - In this scenario, system will update the Loss from HP value basis the following logic among different
scenarios during ETDS data generation.

 Scenarios A B C D E
Net Taxable Salary (A) 1000 -1000 0 2500 3000
Add: Other Income from
HRMIS_RPT_IT_COMPSHEET_SMRY (B) 500 500 500 500 3000
Less: Other Income - F24Q ( except OTHIC, SBINC) (C) 200 200 200 200 800
Add: Housing Loan Loss (D) -2000 -2000 -2000 -2000 -2000
           
Combination Value [A+B-C+D] -700 -2700 -1700 800 3200
Housing Loan Adjusted Value for ETDS -1000 0 0 -1700 200

37
ETDS Generation - GTI v/s Chapter VIA Adjustment

 If Gross Total Income is less than or equal to zero or less than Chapter VIA value, then ETDS Q4 C6A break up adjustments will be
done by the system to match Gross Total Income or to make Chapter VIA value zero (where GTI is <=0)

Scenario 1
  Scenario 2
Priority for
Changes
adjusting the
which will Changes which
Chapter VIA
System be done System will be done Note: Total of 80C, 80CCC,
  Section wise
Values during Values during ETDS 80CCD(1) can not exceed INR
amounts in
ETDS data data generation 1,50,000
accordance with
generation
GTI
Amt (in Amt (in
Particulars Amt (in INR) Amt (in INR)
INR) INR)
Gross Total 0 or 0 or
500000 500000
Income (10000) (10000)
Chapter VIA
900000 0 900000 500000
Total
 
Break Up
80CCG 0 0 0 0 N/A
OTHERS 443000 0 443000 133000 8
80C 150000 0 150000 80000 1.3
80CCC 20000 0 20000 20000 1.2
80CCD(1) 50000 0 50000 50000 1.1
80CCD(1B) 50000 0 50000 50000 2
80CCD(2) 0 0 0 0 3
80D 60000 0 60000 50000 4
80E 100000 0 100000 100000 5
80G 7000 0 7000 7000 6
80TTA 20000 0 20000 10000 7

38
Thank you

39