Procedure for Preparation of Return
Form
| Forms for TY 2026-27 onwards | Forms up to FY 2025-26 |
|---|---|
| Form No. 138 | Form No. 24Q |
| Form No. 140 | Form No. 26Q |
| Form No. 144 | Form No. 27Q |
| Form No. 143 | Form No. 27EQ |
Data Structure
For regular statements pertaining for FY 2026-27 onwards:
- File Format for Form Number 138 Q1 to Q3 Version 1.0
- File Format for Form Number 138 Q4 Version 1.0 (Expected to be released soon.)
- File Format for Form Number 140 Q1 to Q4 Version 1.0
- File Format for Form Number 144 Q1 to Q4 Version 1.0
- File Format for Form Number 143 Q1 to Q4 Version 1.0
For regular statements pertaining to FY 2010-11 onwards up to FY 2025-26:
- File Format for Form No. 24Q Q1 to Q3 Version 6.3
- File Format for Form No. 24Q (4th Quarter) Version 7.5
- File Format for Form No. 26Q Q1 TO Q4 Version 7.8
- File Format for Form No. 27EQ Q1 to Q4 Version 6.9
- File Format for Form No. 27Q Q1 to Q4 Version 7.5
For regular statements up to FY 2009-10:
- File Format for Form No. 24Q Q1 to Q3 Version 5.8
- File Format for Form No. 24Q (4th Quarter) Version 6.2
- File Format for Form No. 26Q Q1 TO Q4 Version 5.8
- File Format for Form No. 27EQ Q1 to Q4 Version 5.8
- File Format for Form No. 27Q Q1 to Q4 Version 5.8
Sample files prepared as per the file format
For statement pertaining to FY 2026-27 onwards:
- Sample file for Form Number 138 Q1 to Q3
- Sample file for Form Number 138 Q4 (Expected to be released soon.)
- Sample file for Form Number 140 Q1 to Q4
- Sample file for Form Number 144 Q1 to Q4
- Sample file for Form Number 143 Q1 to Q4
For statement pertaining to FY 2010-11 onwards up to FY 2025-26:
- Sample file for Form No. 24Q (1st, 2nd & 3rd Quarter)
- Sample file for Form No. 24Q (4th Quarter)
- Sample file for Form No. 26Q
- Sample file for Form No. 27Q
- Sample file for Form No. 27EQ
For statement upto FY 2009-10
- Sample file for Form No. 24Q (1st, 2nd & 3rd Quarter)
- Sample file for Form No. 24Q (4th Quarter)
- Sample file for Form No. 26Q
- Sample file for Form No. 27Q
- Sample file for Form No. 27EQ
Protean Return Preparation Utility
New RPU version 1.1 – Applicable to e-TDS/TCS statements pertaining to TY 2026 –27 onward
New RPU version 6.0 – Applicable to e-TDS/TCS statements pertaining up to FY 2025-26 .
e-TDS/TCS Regular & Correction Statement(s) for FY 2007-08 and onwards (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be prepared using this utility.
The e-TDS/TCS RPU is a Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE: 1.6 onwards] should be installed on the computer where the e-TDS/TCS FVU is being installed. Java is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdk or you can ask your vendor providing computer facilities (hardware) to install the same for you.
The e-TDS/TCS RPU setup file (e-TDS/TCS RPU.zip) comprises of three files and rest are supporting jar files. Main jar files are as listed below and supporting jar files are mentioned in Readme.txt:
- TDS RPU Readme.txt This file contains instructions for setup of the e-TDS RPU.
- TDS_RPU.jar: This is RPU program file. This is executable file.
- TDS_FVU_STANDALONE_9.5.jar: This is the FVU program file (for financial year greater than 2009-10).
- TDS_FVU_STANDALONE_2.191.jar: This is the FVU program file (for financial year less than equal to 2009-10).
These files are in an executable zip file. These files are required for installing the e-TDS/TCS FVU.
File Validation Utility (FVU)
FVU for quarterly e-TDS/TCS Statements pertaining to TY 2026-27 onwards
FVU for quarterly e-TDS/TCS statement pertaining to FY 2010-11 up to FY 2025-26
FVU for quarterly e-TDS/TCS statement up to FY 2009-10
Instructions for extracting the files are given in:
e-TDS / e-TCS returns prepared for FY 2005-06 and onwards (i.e. Forms 24Q, 26Q, 27Q and 27EQ) can be validated using this utility.
The e-TDS/TCS FVU is a Java based utility. JRE (Java Run-time Environment) [versions: SUN JRE: 1.6 onwards] should be installed on the computer where the e-TDS/TCS FVU is being installed. Java is freely downloadable from http://java.sun.com andhttp://www.ibm.com/developerworks/java/jdk or you can ask your vendor providing computer facilities (hardware) to install the same for you.
The e-TDS/TCS FVU setup file (e-TDS/TCS FVU.exe) comprises of three files namely:
- TDS FVU Readme.rtf: This file contains instructions for setup of the e-TDS FVU.
- e-TDS FVU Setup.exe: This is a setup program for installation of FVU.
- TDS_FVU_STANDALONE.jar: This is the FVU program file.
“Please download and replace the existing folders with the latest version of FVU and RPU folders available at TIN website. Replacing only the FVU Jar file in the old folder may lead to the rejection of statement at the time of submission of the file.”
These files are in an executable zip file. These files are required for installing the e-TDS/TCS FVU.