Download 27A: How to File and Verify Your TDS Returns Online
If you are a deductor or a collector of tax at source, you have to file your quarterly e-TDS/TCS returns online with the Income Tax Department. But how do you ensure that your e-TDS/TCS returns are accurate and complete? That's where Form 27A comes in. In this article, we will explain what is Form 27A, how to download it, how to fill it, how to submit it, and how to check the status of your e-TDS/TCS returns online.
What is Form 27A and why do you need it?
Form 27A is a summary of your quarterly e-TDS/TCS returns
Form 27A is a simple form that contains a summary of your quarterly e-TDS/TCS returns. It has particulars of deductor/collector, total amounts of TDS/TCS, total tax deposited, total number of deductees or party records, etc. The TDS/TCS File Validation Utility (FVU) generates Form 27A after successful validation of your e-TDS/TCS returns.
download 27a
You need Form 27A to verify the accuracy and completeness of your e-TDS/TCS returns
You have to sign Form 27A and fill it in a paper format along with a CD or a pen drive containing your e-TDS/TCS returns. You have to submit these documents to the nearest TIN Facilitation Center (TIN-FC) within the due date. The TIN-FC will verify that the details on Form 27A match with the details on your e-TDS/TCS returns. If there is any mismatch or error, they will reject your e-TDS/TCS returns and ask you to rectify them. Therefore, you need Form 27A to ensure that your e-TDS/TCS returns are accurate and complete.
How to download Form 27A from the Income Tax Department website?
You can download Form 27A from the Downloads > Income Tax Forms section of the website
You can download Form 27A from the official website of the Income Tax Department. Go to section and select Form No. as "Form No.:27A". Then click on "PDF Fillable Form" link to download Form 27A in PDF format. You can also download other forms related to TDS/TCS You can also generate Form 27A using the File Validation Utility (FVU) after validating your e-TDS/TCS returns
You can also generate Form 27A using the File Validation Utility (FVU) provided by the NSDL e-Governance Infrastructure Limited. You have to download and install the FVU on your computer and use it to validate your e-TDS/TCS returns. The FVU will check for any errors or inconsistencies in your e-TDS/TCS returns and generate a .txt file and a .fvu file. The .txt file is the validated e-TDS/TCS return file and the .fvu file is the Form 27A file. You can open the .fvu file using any text editor and print Form 27A.
How to fill and submit Form 27A to the TIN Facilitation Center?
You have to fill Form 27A in a paper format and sign it by the responsible person
You have to fill Form 27A in a paper format and sign it by the responsible person, such as the director, manager, or authorized signatory of the deductor/collector. You have to fill in the following details on Form 27A:
Quarter ending
Financial year
Form number (24Q, 26Q, 27Q, or 27EQ)
TAN of deductor/collector
PAN of deductor/collector
Name of deductor/collector
Address of deductor/collector
Total amount of TDS/TCS deducted/collected
Total amount of TDS/TCS deposited
Total number of deductees or party records
Hash totals of PAN, amount paid/credited, TDS/TCS amount, and challan serial number
Signature and name of the responsible person
Date and place of signing
You have to submit Form 27A along with a CD or a pen drive containing your e-TDS/TCS returns
You have to submit Form 27A along with a CD or a pen drive containing your e-TDS/TCS returns to the nearest TIN Facilitation Center (TIN-FC). You can find the list of TIN-FCs on the NSDL website. You have to ensure that the CD or pen drive is virus-free and has only one e-TDS/TCS return file per form type per quarter. You have to label the CD or pen drive with your TAN, form number, quarter, and financial year. You have to ensure that the details on Form 27A match with the details on your e-TDS/TCS returns
You have to ensure that the details on Form 27A match with the details on your e-TDS/TCS returns. If there is any mismatch or discrepancy, the TIN-FC will reject your e-TDS/TCS returns and send you an email or SMS with the reason for rejection. You have to rectify the errors and resubmit your e-TDS/TCS returns along with Form 27A. You can also check the status of your e-TDS/TCS returns online to see if they are accepted or rejected.
How to check the status of your e-TDS/TCS returns online?
You can check the status of your e-TDS/TCS returns online using the TAN-based view facility on the TRACES website
You can check the status of your e-TDS/TCS returns online using the TAN-based view facility on the Tax Information Network (TIN) website. You have to register and login to the website using your TAN and password. Then go to section and enter your TAN, form type, quarter, and financial year. You can see the status of your e-TDS/TCS returns as "Accepted", "Rejected", "Transferred Out", or "No Data Available". You can also download the Provisional Receipt Number (PRN) and Token Number of your e-TDS/TCS returns from this facility.
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You can also check the status of your e-TDS/TCS returns online using the Challan Status Inquiry facility on the NSDL website
You can also check the status of your e-TDS/TCS returns online using the Challan Status Inquiry facility on the NSDL website. You have to go to section and enter your Challan Identification Number (CIN) consisting of BSR Code, Challan Date, and Challan Serial Number. You can see the status of your challan as "Booked", "Unmatched", or "No Data Available". You can also see the details of your challan such as amount, major head code, minor head code, etc.
Conclusion
Form 27A is an important document for filing and verifying your e-TDS/TCS returns online. You should download, fill, and submit Form 27A correctly and timely to avoid any penalties or notices from the Income Tax Department. You should also check the status of your e-TDS/TCS returns online using the TAN-based view facility or the Challan Status Inquiry facility. By following these steps, you can ensure that your TDS/TCS compliance is smooth and hassle-free.
FAQs
What is the due date for filing e-TDS/TCS returns?
The due date for filing e-TDS/TCS returns depends on the type of deductor/collector and the quarter of deduction/collection. The following table shows the due dates for different types of deductors/collectors:
Type of deductor/collector Quarter ending June 30 Quarter ending September 30 Quarter ending December 31 Quarter ending March 31 --- --- --- --- --- Government deductor/collector July 31 October 31 January 31 May 31 Non-government deductor/collector July 31 October 31 January 31 May 31 What are the penalties for late filing or non-filing of e-TDS/TCS returns?
The penalties for late filing or non-filing of e-TDS/TCS returns are as follows:
A fee of Rs. 200 per day for every day of delay in filing e-TDS/TCS returns, subject to a maximum of the amount of TDS/TCS deducted/collected (Section 234E)
A penalty ranging from Rs. 10,000 to Rs. 1 lakh for failure to file e-TDS/TCS returns within one year from the due date (Section 271H)
A penalty ranging from Rs. 10,000 to Rs. 1 lakh for filing incorrect e-TDS/TCS returns (Section 271H)
A prosecution for willful failure to file e-TDS/TCS returns, which may result in imprisonment for up to seven years and fine (Section 276B/276BB)
How to rectify errors How to rectify errors in e-TDS/TCS returns?
If you find any errors or discrepancies in your e-TDS/TCS returns, you can rectify them by filing a correction statement online. You have to use the same FVU and TAN that you used for filing the original e-TDS/TCS returns. You have to mention the PRN and Token Number of the original e-TDS/TCS returns in the correction statement. You can make changes in the following details in the correction statement:
Challan details
Deductee or party details
Salary details
PAN of deductor/collector or deductee/party
Name and address of deductor/collector or deductee/party
Remarks or reason for correction
You have to validate and generate the correction statement using the FVU and submit it along with Form 27A to the TIN-FC. You can also check the status of your correction statement online using the TAN-based view facility or the Challan Status Inquiry facility.
How to claim refund of excess TDS/TCS deposited?
If you have deposited excess TDS/TCS than the actual amount deducted/collected, you can claim refund of the excess amount from the Income Tax Department. You have to file a refund application in Form 26B online on the TRACES website. You have to provide the following details in Form 26B:
TAN of deductor/collector
Financial year
Quarter
Form type
Amount of excess payment
Mode of payment (cheque or electronic transfer)
Bank account details
Reason for excess payment
Supporting documents (such as challan copy, bank statement, etc.)
You have to verify Form 26B using a digital signature or an electronic verification code (EVC). The Income Tax Department will process your refund application and issue a refund order in Form 26AS. You can check the status of your refund application online on the TRACES website.
How to download Form 16/16A/27D from TRACES?
Form 16, Form 16A, and Form 27D are certificates issued by the deductor/collector to the deductee/party for TDS/TCS deducted/collected and deposited. You can download these certificates from the TRACES website after filing your e-TDS/TCS returns. You have to register and login to the website using your TAN and password. Then go to section and select Form Type as "Form 16 / 16A / 27D". Then enter your PRN or Token Number, financial year, quarter, form type, and PAN of deductee/party. You can download these certificates in PDF format and print them for your records.
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