Friends,
Deductors are required to file eTDS statement every quarter. Any error/ omission in original statement filed has to be rectified by filing a correction statement.It was possible to file multiple correction statement in respect of one original return, however this was not happening because of the following reasons
* Non availability of original statement FVU file
* Non availability of updated FVU file after incorporating corrections
NSDL has now started this facility of downloading latest TDS/TCS consolidated statement , incorporating all
updates done via correction statements Period Consolidated TDS/TCS statement will be available for:
* TDS/TCS statements pertaining to F.Y. 2007-08 and onwards.
* TDS/TCS statements accepted and existing at TIN central system.
Features of consolidated TDS/TCS statement are as below:
A. Details as per latest statement: Updated details of deductor/challan/deductee/salary records will be provided.
B. Challan matching flag: No updates should be done if the status of the Challan/Transfer Voucher is "Matched". Considering the same the status (matching flag) of the challan / transfer voucher as below is provided:
(Flag) (Description) (Correction)
* (M) (Matched) No correction to be done for such challans
* (U) (UnMatched) Correction can be done
* (P) (Provisionally Booked) No correction to be done for such transfer voucher
C. Expected Challan/ Deductee/ Salary detail record number: In correction statement for addition of records, sequence number for record (challan/deductee/salary detail) should be continued from the record number
(challan/deductee/salary detail) of earlier regular/correction statement. Example,
* There are 5 challans in regular statement.
* 1 challan is added by furnishing correction statement
* If one more challan is to be added vide another correction statement, sequence of the challan record no. will be 7.
To facilitate the deductor/collector in quoting record number in sequence for added records,expected record number for challan, deductee and salary detail (wherever applicable) is incorporated in the consolidated TDS/TCS statement.
D. Provisional receipt number (PRN): In correction statement, deductor/collector is required to quote PRN as under to identify the statement in TIN central system for update:
* Corresponding regular statement and
* Latest accepted/partially accepted correction statement
* To facilitate the deductor/collector in quoting correct PRN of Regular and Correction statement, same is provided in the consolidated TDS/TCS statement.
Pre-requisite for requesting TDS/TCS statement online.
* Online request for TDS/TCS statement can be made only on successful registration of TAN (creating TAN registration account) at TIN website.
* Register TAN online at TIN website. For registering TAN click link 'Online TAN Registration'
TAN Registration Process
The following steps are involved from TAN registration till receipt of login Id and password
* Filling up online form on www.tin-nsdl.com at the link Online TAN Registration.
* On filling up complete and valid details
* Acknowledgement will be generated , which will contain a 12 digit TAN Registration Number
* A Confirmation email will be sent to the email ID provided during registration. The email will contain a link .
* To verify you will have to enter TAN and TAN registration Number. At this stage you can provide a USER ID of your choice
* Another email with a password protected PDF file will be sent to you containing USER ID. This is the same USER ID that you had selected in the previous step.
* The password for opening PDF file is your 12 digit TAN Registration Number
* Yet another email with a password protected PDF file will be sent to you containing PASSWORD. The password for opening PDF file is your 12 digit TAN Registration Number
You can now go to TIN web site and access your TAN registration account under Login>TAN Registration option. Provide the User ID and password sent you in the PDF file. At this stage you will be asked to change the password.
Steps to be followed for placing the request of consolidated TDS/TCS statement
* Login to TAN Registration Account with user id, password and TAN.
* On successful login, under option TDS/TCS, select option "Request- Consolidated TDS/TCS statement".
* Request for consolidated TDS / TCS statement can be made for your TAN only.
* On clicking the aforementioned option, provide details of statement as below for which consolidated file is required:
o Provisional Receipt Number of regular statement
o Form no.
o Quarter
o Financial Year
* On successful validation of the above details, two questions related to the TDS/TCS statement requested will be asked as a part of verification.
* On successful verification of answers to the aforementioned two questions, request number will be generated and the consolidated TDS/TCS statement will be e-mailed to the user on the email ID provided on TAN registration within 24 hours.
* Consolidated TDS/TCS statement will be available only if correct answers are provided to the questions for verification.
* Two attempts within a day will be provided to correctly answer the verification questions.
* In case of two unsuccessful attempts within a day for the same statement, request for such statement can be placed on next day.
* In case of large number of records in the TDS/TCS statement requested, the statement will be split in multiple files owing to restriction of mail size.
* In case TDS/TCS statement is split in multiple files then each file will be sent by separate e-mail.
Merging the split TDS/TCS statement
* In case of multiple files, Merge the files using "File Merge Utility" (FMU) and then extract the contents.
* "File Merge Utility" can be downloaded from TIN website under the option "TAN Registration" in download section.
Procedure to merge split file
1. Copy all the split files in the single folder at the desired location.Open the “File Merge utility” by double clicking the file “FMU.bat”.
2. Click on “Browse” button of “Input file path” and provide path or navigate to path of the folder where all split files are copied Example: files are copied at D drive and the folder name is TDS_TCS_statement.
3. On navigating to the folder where all the split files are copied, only one file i.e., the first file will be visible
4. Select the visible file and click on button “Open”
5. Click on “Browse” button of “Output file path” and provide path or navigate to path of the folder where merged consolidated TDS/TCS file is to be created
6. On successful merging of split files message “File merged successfully at xxxxxxxxxxx (desired location)” will be provided and a merged file in compressed form will be created at the output path.
7. Merged file created is password protected.
8. For extracting the contents of the merged file follow the procedure as provided in the mail received for consolidated statement
Using Consolidated TDS/TCS statement for preparing correction statement.
* Consolidated TDS/TCS statement provided will be in compressed form.
* Extension of the consolidated TDS/TCS statement will be .tds
* In case of single file, extract the content of the file by providing password to the file.
* In case of multiple files, merge the files using FMU and then extract the contents of the merged file by providing password.
* After extracting the consolidated TDS/TCS statement, import the same in the return preparation utility for making any correction.
Conclusion
Deductors are required to file eTDS statement every quarter. Any error/ omission in original statement filed has to be rectified by filing a correction statement.It was possible to file multiple correction statement in respect of one original return, however this was not happening because of the following reasons
* Non availability of original statement FVU file
* Non availability of updated FVU file after incorporating corrections
NSDL has now started this facility of downloading latest TDS/TCS consolidated statement , incorporating all
updates done via correction statements Period Consolidated TDS/TCS statement will be available for:
* TDS/TCS statements pertaining to F.Y. 2007-08 and onwards.
* TDS/TCS statements accepted and existing at TIN central system.
Features of consolidated TDS/TCS statement are as below:
A. Details as per latest statement: Updated details of deductor/challan/deductee/salary records will be provided.
B. Challan matching flag: No updates should be done if the status of the Challan/Transfer Voucher is "Matched". Considering the same the status (matching flag) of the challan / transfer voucher as below is provided:
(Flag) (Description) (Correction)
* (M) (Matched) No correction to be done for such challans
* (U) (UnMatched) Correction can be done
* (P) (Provisionally Booked) No correction to be done for such transfer voucher
C. Expected Challan/ Deductee/ Salary detail record number: In correction statement for addition of records, sequence number for record (challan/deductee/salary detail) should be continued from the record number
(challan/deductee/salary detail) of earlier regular/correction statement. Example,
* There are 5 challans in regular statement.
* 1 challan is added by furnishing correction statement
* If one more challan is to be added vide another correction statement, sequence of the challan record no. will be 7.
To facilitate the deductor/collector in quoting record number in sequence for added records,expected record number for challan, deductee and salary detail (wherever applicable) is incorporated in the consolidated TDS/TCS statement.
D. Provisional receipt number (PRN): In correction statement, deductor/collector is required to quote PRN as under to identify the statement in TIN central system for update:
* Corresponding regular statement and
* Latest accepted/partially accepted correction statement
* To facilitate the deductor/collector in quoting correct PRN of Regular and Correction statement, same is provided in the consolidated TDS/TCS statement.
Pre-requisite for requesting TDS/TCS statement online.
* Online request for TDS/TCS statement can be made only on successful registration of TAN (creating TAN registration account) at TIN website.
* Register TAN online at TIN website. For registering TAN click link 'Online TAN Registration'
TAN Registration Process
The following steps are involved from TAN registration till receipt of login Id and password
* Filling up online form on www.tin-nsdl.com at the link Online TAN Registration.
* On filling up complete and valid details
* Acknowledgement will be generated , which will contain a 12 digit TAN Registration Number
* A Confirmation email will be sent to the email ID provided during registration. The email will contain a link .
* To verify you will have to enter TAN and TAN registration Number. At this stage you can provide a USER ID of your choice
* Another email with a password protected PDF file will be sent to you containing USER ID. This is the same USER ID that you had selected in the previous step.
* The password for opening PDF file is your 12 digit TAN Registration Number
* Yet another email with a password protected PDF file will be sent to you containing PASSWORD. The password for opening PDF file is your 12 digit TAN Registration Number
You can now go to TIN web site and access your TAN registration account under Login>TAN Registration option. Provide the User ID and password sent you in the PDF file. At this stage you will be asked to change the password.
Steps to be followed for placing the request of consolidated TDS/TCS statement
* Login to TAN Registration Account with user id, password and TAN.
* On successful login, under option TDS/TCS, select option "Request- Consolidated TDS/TCS statement".
* Request for consolidated TDS / TCS statement can be made for your TAN only.
* On clicking the aforementioned option, provide details of statement as below for which consolidated file is required:
o Provisional Receipt Number of regular statement
o Form no.
o Quarter
o Financial Year
* On successful validation of the above details, two questions related to the TDS/TCS statement requested will be asked as a part of verification.
* On successful verification of answers to the aforementioned two questions, request number will be generated and the consolidated TDS/TCS statement will be e-mailed to the user on the email ID provided on TAN registration within 24 hours.
* Consolidated TDS/TCS statement will be available only if correct answers are provided to the questions for verification.
* Two attempts within a day will be provided to correctly answer the verification questions.
* In case of two unsuccessful attempts within a day for the same statement, request for such statement can be placed on next day.
* In case of large number of records in the TDS/TCS statement requested, the statement will be split in multiple files owing to restriction of mail size.
* In case TDS/TCS statement is split in multiple files then each file will be sent by separate e-mail.
Merging the split TDS/TCS statement
* In case of multiple files, Merge the files using "File Merge Utility" (FMU) and then extract the contents.
* "File Merge Utility" can be downloaded from TIN website under the option "TAN Registration" in download section.
Procedure to merge split file
1. Copy all the split files in the single folder at the desired location.Open the “File Merge utility” by double clicking the file “FMU.bat”.
2. Click on “Browse” button of “Input file path” and provide path or navigate to path of the folder where all split files are copied Example: files are copied at D drive and the folder name is TDS_TCS_statement.
3. On navigating to the folder where all the split files are copied, only one file i.e., the first file will be visible
4. Select the visible file and click on button “Open”
5. Click on “Browse” button of “Output file path” and provide path or navigate to path of the folder where merged consolidated TDS/TCS file is to be created
6. On successful merging of split files message “File merged successfully at xxxxxxxxxxx (desired location)” will be provided and a merged file in compressed form will be created at the output path.
7. Merged file created is password protected.
8. For extracting the contents of the merged file follow the procedure as provided in the mail received for consolidated statement
Using Consolidated TDS/TCS statement for preparing correction statement.
* Consolidated TDS/TCS statement provided will be in compressed form.
* Extension of the consolidated TDS/TCS statement will be .tds
* In case of single file, extract the content of the file by providing password to the file.
* In case of multiple files, merge the files using FMU and then extract the contents of the merged file by providing password.
* After extracting the consolidated TDS/TCS statement, import the same in the return preparation utility for making any correction.
Conclusion
The facility provided by NSDL will go a long way in helping deductors file correction statements in organized and better manner. The process of registration is simple but considering security every mail attachment from NSDL comes with password protection. This will require deductor to keep track of TAN registration number till it is activated. The process of placing request for consolidated statement , again is little complex for the sake of security. We placed one request and we were asked two questions . One was to fill up PAN and deductee amount in respect of 5 deductees. Second question was to fill up Challan Sr No , date and amount.
The statement arrived via email within 24 hours as promised
