Prescribed File Format by Income Tax Department

File Format for Salary TDS File - Form 24Q - Q4 (Version 6.6)

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. value of field 'Record Type' in case
4 of 'File
For Header'fields
all amount should be specified
decimal as 'FH'
value with and notof'fh'.
precision 2 should 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 value
5 should
For Rate contain decimal
at which point followed
tax Deducted (DD), by two zeros
decimal with i.e. value -value
precision 23454will not be
should beallowed,
providedwhereas value
e.g. if the rate-is2345.00 will same
2 then the be allowed.
should 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 character fields.
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 of fields in "File Header record" is
16, hence the total no. of delimiters in 'File Header record' would be 15.
11 Nil challans/transfer vouchers need to mandatorily have deductee records with flag 'A' or 'B' in the remarks for lower or non-deduction. This validation has been relaxed.
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 statement.
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 Salary category (File Header Record)

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

Column
Number
as printed
in the
Existing
Form 24Q

1 Line Number INTEGER 9 M Running Sequence Number for each line in the file.
2 Record Type CHAR 2 M Value should be "FH" signifying 'File Header' record
3 File Type CHAR 3 M Value should be "SL1"
4 Upload Type CHAR 1 M Value should be "R"
5 File Creation Date DATE 8 M Mention the date of creation of the file in ddmmyyyy format.
6 File Sequence No. INTEGER 9 M Indicates the running sequence number for the file. (Should be unique across all the files)

7 Uploader Type CHAR 1 M Value should 'D'

8 TAN of Employer CHAR 10 M TAN of Employer
9 Total No. of Batches INTEGER 9 M Value should be '1'
10 Name of Return Preparation Utility CHAR 75 M Name of the software used for preparing the Quarterly e-TDS/TCS statement should be
mentioned.
11 Record Hash (Not applicable) NA 0 NA No value should be specified
12 FVU Version (Not applicable) NA 0 NA No value should be specified
13 File Hash (Not applicable) NA 0 NA No value should be specified
14 Sam Version (Not applicable) NA 0 NA No value should be specified
15 SAM Hash (Not applicable) NA 0 NA No value should be specified
16 SCM Version (Not applicable) NA 0 NA No value should be specified
17 SCM Hash (Not applicable) NA 0 NA No value should be specified
18 Consolidated file hash NA NA NA No value should be specified
Note: Single File Header record for the entire file.

TDS Statement for Salary category (Batch Header Record)

1 Line Number INTEGER 9 M Running Sequence Number for each line in the file
2 Record Type CHAR 2 M Value should be "BH" (Batch Header) for the batch header record
3 Batch Number INTEGER 9 M Value must start with 1
4 Count of Challan/transfer voucher Records INTEGER 9 M 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.
5 Form Number CHAR 4 M Value should be "24Q"
6 Transaction Type (Not applicable) NA 0 NA No value should be specified
7 Batch Updation Indicator (Not applicable) NA 0 NA No value should be specified
8 Original Token Number (Token Number of Regular NA 0 NA No value should be specified
statement) - (Not applicable) of the statement
9 Token no. of previous regular statement (Form no. 24Q). INTEGER 15 O If value present in field no. 52 is "Y", mandatory to mention 15 digit Token number of
immediate previous regular statement for Form 24Q, else no value to be provided.
10 Token Number of the statement submitted - (Not applicable) NA 0 NA No value should be specified

11 Token Number date - (Not applicable) NA 0 NA No value should be specified

12 Last TAN of Employer (Used for Verification) (Not NA 0 NA No value should be specified
applicable)
13 TAN of Employer CHAR 10 M Mention the 10 Character TAN of the Employer. Should be all CAPITALS.
14 Receipt number (eight digit) provided by TIN CHAR 8 NA No value should be specified
15 PAN of Deductor / Employer CHAR 10 M Mandatory to mention the PAN of the Deductor. If deductor is not required to have a PAN
mention PANNOTREQD
16 Assessment Yr INTEGER 6 M Assessment year e.g. value should be 200809 for Assessment Year 2008-09. Value should be
greater than or equal to 200809.
17 Financial Yr INTEGER 6 M 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
18 Period CHAR 2 M Valid values Q1, Q2, Q3, Q4. Q1 for 1st Quarter, Q2 for 2nd Quarter, Q3 for 3rd Quarter and
Q4 for 4th Quarter.
19 Name of Employer CHAR 75 M 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. `~!@#$%^&*( )
_+,./?;:’”[{]}\|) are not allowed under this field.
20 Employer Branch/ Division CHAR 75 M Branch/Division of Deductor. Only blank values or only special characters or only dots, spaces
etc. (i.e. `~!@#$%^&*( )_+,./?;:’”[{]}\|) 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.
21 Employer Address1 CHAR 25 M Mention the address line 1 of the Employer. Only special characters are not allowed under this
field.
22 Employer Address2 CHAR 25 O Mention the address line 2 of the Employer. Only special characters are not allowed under this
field.
23 Employer Address3 CHAR 25 O Mention the address line 3 of the Employer. Only special characters are not allowed under this
field.
24 Employer Address4 CHAR 25 O Mention the address line 4 of the Employer. Only special characters are not allowed under this
field.
25 Employer Address5 CHAR 25 O Mention the address line 5 of the Employer. Only special characters are not allowed under this
field.
26 Employer State INTEGER 2 M Numeric code for state. For list of State codes, refer to the Annexure 1 below.
27 Employer PIN INTEGER 6 M PIN Code of Employer

Page 1 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

28 Employer / Deductor Email ID CHAR 75 M 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.

Page 2 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

29 Employer / Deductor's STD code INTEGER 5 O Mention STD code if value present in field no.30 (Employer / Deductor's Tel-Phone No.).

30 Employer / Deductor 's Tel-Phone No. INTEGER 10 O 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.
31 Change of Address of employer since last Return CHAR 1 M "Y" if address of employer has changed after filing last return, "N" otherwise.
32 Deductor Type CHAR 1 M Deductor category code to be mentioned as per Annexure 4
33 Name of Person responsible for paying salary / Deduction CHAR 75 M Mention the Name of Person responsible for paying salary on behalf of the deductor. Only
blank values or only special characters or only dots, spaces etc. (i.e. `~!@#$%^&*( )
_+,./?;:’”[{]}\|) are not allowed under this field.
34 Designation of the Person responsible for paying salary / CHAR 20 M Mention the designation of Person responsible for paying salary on behalf of the deductor.
Deduction Only blank values or only special characters or only dots, spaces etc. (i.e. `~!@#$%^&*( )
_+,./?;:’”[{]}\|) are not allowed under this field.
35 Responsible Person's Address1 CHAR 25 M Mention the address line 1 of the responsible Person. Only special characters are not allowed
under this field.
36 Responsible Person's Address2 CHAR 25 O Mention the address line 2 of the responsible Person. Only special characters are not allowed
under this field.
37 Responsible Person's Address3 CHAR 25 O Mention the address line 3 of the responsible Person. Only special characters are not allowed
under this field.
38 Responsible Person's Address4 CHAR 25 O Mention the address line 4 of the responsible Person. Only special characters are not allowed
under this field.
39 Responsible Person's Address5 CHAR 25 O Mention the address line 5 of the responsible Person. Only special characters are not allowed
under this field.
40 Responsible Person's State INTEGER 2 M Numeric code for state. For list of State codes, refer to the Annexure below.
41 Responsible Person's PIN INTEGER 6 M PIN Code of Responsible Person.
42 Responsible Person's Email ID -1 CHAR 75 M 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. "Employer / Deductor
Email ID" of Batch Header.
E-mail id of deductor/collector or person responsible for deducting/collecting tax should be
provided.

43 Mobile number INTEGER 10 M 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.

44 Responsible Person's STD CODE INTEGER 5 O Mention STD code if value present in field no.45 (Responsible Person's Tel-Phone No.).

45 Responsible Person's Tel-Phone No. INTEGER 10 O 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.
46 Change of Address of Responsible person since last Return CHAR 1 M "Y" if address has changed after filing last return, "N" otherwise.

47 Batch Total of - Total of Deposit Amount as per Challan INTEGER 15 M Mention 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 across
all Challans in the batch. Only Integer values are allowed for this field. The value of 1000
should be represented as 1000.00 in this field.
48 Unmatched challan count CHAR 9 O No value to be specified.
49 Count of Salary Details Records INTEGER 9 M Count of total number of Salary Detail Records' within a batch ,Value Should be >= 0,
50 Batch Total of - Gross Total Income as per Salary Detail DECIMAL 15 M Mention the Total of Gross Total Income as per Salary Detail. The value here should be same
as sum of values in field 'Gross Total Income' in the 'Salary Detail' record
51 AO Approval CHAR 1 M Value should be "N"
52 Whether regular statement for Form 24Q filed for earlier CHAR 1 M "Y" if regular statement for Form 24Q has been filed for earlier period, else value "N" should be
period provided.
53 Last Deductor Type CHAR 1 NA No value should be specified
54 State Name CHAR 2 O 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.
55 PAO Code CHAR 20 O 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.
56 DDO Code CHAR 20 O 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.

57 Ministry Name CHAR 3 O 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.

58 Ministry Name Other CHAR 150 O If numeric code '99' (i.e. Other) is provided in Ministry Name field then value in Ministry Name
"Other" field should be provided
59 PAN of Responsible Person CHAR 10 M Quote ten digit valid PAN of the person responsible (as quoted in field no. 33 above) for
deducting tax.
60 PAO Registration No INTEGER 7 O 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.
61 DDO Registration No CHAR 10 O 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.
62 Employer / Deductor's STD code (Alternate) INTEGER 5 O 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.

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

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

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

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

Page 3 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

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

68 Account Office Identification Number (AIN) of PAO/ TO/ CHAR 7 O Mandatory to mention value for statements pertaining to FY 2013-14 onwards.
CDDO Applicable only in case the deductor category is "Central Govt." or "State Govt." and mode of
deposit of TDS/TCS is through 'Book Entry' i.e., value in the field no. 37 of challan/ transfer
voucher details is "Y". Mention AIN of the below:
1) Pay and Account Office (PAO)
2) Treasure Office (TO)
3) Cheque Drawing and Disbursing Officer (CDDO)

69 Goods and Service Tax Number (GSTN) CHAR 15 O Mention 15 digit valid Goods and Service Tax Number (GSTIN).
70 Record Hash (Not applicable) NA 0 NA No value should be specified
TDS Statement for Salary category (Challan / Transfer Voucher Detail Record)

1 Line Number INTEGER 9 M Running sequence number for each line in the file
2 Record Type CHAR 2 M Value should be "CD"
3 Batch Number INTEGER 9 M Value should be same as 'Batch Number' field in 'Batch Header' record
4 Challan-Detail Record Number 301 INTEGER 9 M Running serial number for 'Challan Detail' records in a batch. Should start with 1
5 Count of Deductee / Party Records INTEGER 9 M Count of total number of 'Deductee Detail Records' within e-TDS statement, Value Should be
>= 0,
6 NIL Challan Indicator CHAR 1 M Value should be "N". In cases where no tax has been deposited in bank, value should be "Y"
(applicable in case of NIL return)
7 Challan Updation Indicator (Not applicable) NA 0 O No value should be specified
8 Filler 2 (Not applicable) NA 0 NA No value should be specified
9 Filler 3 (Not applicable) NA 0 NA No value should be specified
10 Filler 4 (Not applicable) NA 0 NA No value should be specified
11 Last Bank Challan No ( Used for Verification) (Not NA 0 NA Not applicable to regular
applicable)
12 Bank Challan No 310 INTEGER 5 O Challan Number issued by Bank . Applicable to both Govt and Non Govt, Non-Nil statements.
No value to be provided if value in field "NIL Challan Indicator" is "Y". No value to be provided
if tax deposited by book entry.
13 Last Transfer Voucher No ( Used for Verification) (Not NA 0 NA No value should be specified
applicable)
14 DDO serial Number of Form No. 24G 310 INTEGER 9 O 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)
2) No value should be present in this column in case of a NIL Statement (value in field "NIL
Challan Indicator" field is "Y")
15 Last Bank-Branch Code/ Form 24G Receipt Number ( Used NA 0 NA No value should be specified
for Verification) (Not applicable)
16 Bank-Branch Code/ Form 24G Receipt Number 309 INTEGER 7 M 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 (value in field "NIL Challan Indicator" field is
"Y").

17 Last Date of 'Bank Challan No / Transfer Voucher No' NA 0 NA No value should be specified
( Used for Verification) (Not applicable)
18 Date of 'Bank Challan / Transfer Voucher' 311 DATE 8 M 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".
19 Filler 5 (Not applicable) 0 NA No value should be specified
20 Filler 6 (Not applicable) 0 NA No value should be specified
21 Section NA NA NA 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.
22 'Oltas TDS / TCS -Income Tax ' 302 INTEGER 15 M Mention 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.
23 'Oltas TDS / TCS -Surcharge ' INTEGER 15 M Mention 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.
24 'Oltas TDS / TCS - Cess' 303 INTEGER 15 M Mention 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.

25 Oltas TDS / TCS - Interest Amount 304 INTEGER 15 M Mention 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.
26 Oltas TDS / TCS - Others (amount) 306 INTEGER 15 M Mention 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.

27 Total of Deposit Amount as per Challan/Transfer Voucher 307
Number ( 'Oltas TDS/ TCS -Income Tax ' + 'Oltas TDS /
TCS -Surcharge ' + 'Oltas TDS/ TCS - Cess' + Oltas TDS/
TCS - Interest Amount + Fee + Oltas TDS/ TCS - Others
(amount)
INTEGER 15 M 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).

28 Last Total of Deposit Amount as per Challan ( Used for INTEGER 15 O No value should be specified
Verification)
29 Total Tax Deposit Amount as per deductee annexure (Total DECIMAL 15 M Mention the sum of 'Deductee Deposit Amount' of the underlying Deductee Records.
Sum of 324)
30 'TDS / TCS -Income Tax ' DECIMAL 15 M Total sum of field no. 14 (of the deductee details) for the respective Challan
31 'TDS / TCS -Surcharge ' DECIMAL 15 M Total sum of field no. 15 (of the deductee details) for the respective Challan.
32 'TDS / TCS - Cess' DECIMAL 15 M Total sum of field no. 16 (of the deductee details) for the respective Challan
33 Sum of 'Total Income Tax Deducted at Source' (TDS/ TCS - DECIMAL 15 M Total sum of field no. 17 (of the deductee details) for the respective Challan
Income Tax + TDS/ TCS - Surcharge + TDS/TCS - Cess )

34 TDS/ TCS - Interest Amount INTEGER 15 M 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.
35 TDS / TCS - Others (amount) INTEGER 15 M 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.
36 Cheque / DD No. (if any) INTEGER 15 O Applicable for the statements upto FY 2012-13. No value to be provided for the statements
from FY 2013-14 onwards.
37 By Book entry / Cash 308 CHAR 1 O 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.
Page 4 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls
38 Remarks CHAR 14 NA No value should be specified
39 Fee 305 INTEGER 15 O 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".

40 Minor Head of Challan 312 INTEGER 3 O 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.

41 Record Hash (Not applicable) NA 0 O No value should be specified

Note: A TDS Statement corresponds to a TDS Challan I.e. 1 TDS Statement will always contain 1 Challan only
TDS Statement for Salary category (Deductee Detail Record)

1 Line Number INTEGER 9 M Running Sequence Number for each line in the file
2 Record Type CHAR 2 M Value should be "DD"
3 Batch Number INTEGER 9 M Value should be same as 'Batch Number' field in 'Batch Header' record
4 Challan-Detail Record Number INTEGER 9 M Running serial number for 'Challan Detail' records in a batch.
5 Deductee / Party Detail Record No 313 INTEGER 9 M Running serial no to indicate detail record no. Should start with 1.
6 Mode CHAR 1 M Allowed value is O.
7 Employee Serial No (Employee Reference Number provided 314 INTEGER 9 M Mandatory to mention employee reference number, in case of invalid PAN (filed no. 10 of
by Employer) deductee details) i.e. "PANAPPLIED", "PANINVALID" and "PANNOTAVBL"
8 Deductee / Party Code (Not applicable) NA 0 NA No value should be specified
9 Last Employee / Party PAN ( Used for Verification) (Not NA 0 NA No value should be specified
applicable)
10 Employee PAN 315 CHAR 10 M PAN of the employee. 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
employer will however have to mention ‘PANAPPLIED’ in place of PAN. If the PAN structure is
not correct, deductee will have to mention 'PANINVALID'. However if the deductee has not
given any declaration, employer will have to mention ‘PANNOTAVBL’ in place of PAN.

11 Last Employee/Party PAN Ref. No. (Not applicable) NA 0 NA No value should be specified
12 PAN Ref. No. CHAR 10 O 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)
13 Name of Employee / Party 316 CHAR 75 M Mention the Name of the employee.
14 TDS / TCS -Income Tax for the period 321 DECIMAL 15 M Decimal with precision value 2 is allowed.
15 TDS / TCS -Surcharge for the period DECIMAL 15 M Decimal with precision value 2 is allowed.
16 TDS / TCS -Cess 322 DECIMAL 15 M Decimal with precision value 2 is allowed.
17 Total Income Tax Deducted at Source (TDS / TCS Income 323 DECIMAL 15 M Total of field no. 14, 15 and 16. Value in this field should be should be equal to Total Tax
Tax+ TDS / TCS Surcharge + TDS / TCS -Cess) Deposited under Deductee details (field no. 19) field of respective deductee record.

18 Last Total Income Tax Deducted at Source (Income Tax NA 0 NA No value should be specified
+Surcharge+Cess) ( Used for Verification) (Not applicable)

19 Total Tax Deposited 324 DECIMAL 15 M 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) .
20 Last Total Tax Deposited ( Used for Verification) (Not NA 0 No value should be specified
applicable)
21 Total Value of Purchase (Not applicable) NA 0 No value should be specified
22 Amount of Payment / Credit (Rs.) 320 DECIMAL 15 M Mention the Amount paid to employee. Value should always be greater than 0.00 and less
than or equal to 99 crores (i.e. 999999999.00). Further, this value should be greater than or
equal to the value quoted in the field Total tax deducted (field no. 17) of respective deductee
record.
23 Date on which Amount paid / Credited 318 DATE 8 M Date on which Amount paid / Credited to deductee. ·
24 Date on which tax Deducted 319 DATE 8 O 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.

25 Date of Deposit 325 DATE 8 M Date of payment of tax to Govt. Should be same as value in field 'Date of 'Bank Challan No' /
'Transfer Voucher No' in Challan Detail Record.
26 Rate at which Tax Deducted / Collected (Not applicable) NA 0 O Not applicable for form 24Q

27 Grossing up Indicator (Not applicable) NA 0 No value should be specified

28 Book Entry / Cash Indicator (Not applicable) NA 0 No value should be specified
29 Date of furnishing Tax Deduction Certificate (Not NA 0 No value should be specified
applicable)
30 Remarks 1 (Reason for non-deduction / lower deduction/ 326 CHAR 1 O If applicable quote value (code) as per Annexure 6 else no value to be provided.
higher deduction)
31 Remarks (For future use) CHAR 75 No value should be specified
32 Remarks (For future use) CHAR 14 No value should be specified
33 Section Code under which payment made 317 CHAR 3 O Mention section code as per Annexure 2. 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.

34 Certificate number issued by the Assessing Officer u/s 197 327 CHAR 10 O Mandatory to mention 10 digit value if, "A" or "B" is mentioned in field no. 30. Value to be
for non-deduction/lower deduction. mentioned for statements pertaining to FY 2013-14 onwards.
35 Filler 1 NA NA NA No value should be specified
36 Filler 2 NA NA NA No value should be specified
37 Filler 3 NA NA NA No value should be specified
38 Filler 4 NA NA NA No value should be specified
39 Filler 5 NA NA NA No value should be specified
40 Filler 6 NA NA NA No value should be specified
41 Filler 7 NA NA NA No value should be specified
42 Filler 8 NA NA NA No value should be specified
43 Filler 9 NA NA NA No value should be specified
44 Filler 10 NA NA NA No value should be specified
45 Filler 11 NA NA NA No value should be specified
46 Filler 12 NA NA NA No value should be specified
47 Filler 13 NA NA NA No value should be specified
48 Record Hash (Not applicable) NA 0 No value should be specified

TDS Statement for Salary category (Salary Details Record)

1 Line Number INTEGER 9 M Running Sequence Number for each line in the file
2 Record Type CHAR 2 M Indicates that it is a 'Salary-detail' record. Value "SD"(Salary Detail) for Salary-detail record

3 Batch Number INTEGER 9 M Value should be same as 'Batch Number' field in 'Batch Header' record
4 Salary Details Record No (Serial Number of Employee) 330 INTEGER 9 M Running serial no to indicate detail record no. Should start with 1
5 Mode CHAR 1 M Only allowed value is "A".
6 Filler7 NA 0 No value should be specified

Page 5 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

7 Employee PAN 331 CHAR 10 M PAN of the employee. (The employer will however have to mention ‘PANAPPLIED’ in place
Deductee has applied for PAN. If the deductee is not sure of the PAN Format he will mention
'PANINVALID'. if the deductee has not given any declaration, employer will have to mention
‘PANNOTAVBL’ in place of PAN.)
8 PAN Ref. No. CHAR 10 O If Valid PAN is not available with the employer, then it may (optionally) assign a unique
reference number for each of such deductees. This reference number will have to be unique
across all types of returns across all quarters for a given employer
9 Name of Employee 332 CHAR 75 M Mention the Name of the employee
10 Category of Employee 333 CHAR 1 M W' for woman, 'S' for senior citizen, 'O' for super senior citizen (applicable from FY 201112
onwards) and 'G' for others
11 Period of Employment From - Date 334 DATE 8 M ddmmyyyy ( Date from which employed with the current Employer) .
12 Period of Employment To - Date 334 DATE 8 M ddmmyyyy ( Date to which employed with the current Employer).
13 Total amount of salary (338 + 339) DECIMAL 15 M Total of field no 34 & 35
14 Filler 8 NA No value should be specified
15 Count of ' Salary Details - Section 16 Detail ' Records INTEGER 9 M This number must be equal to the total number of 'Salary Detail - Section 16 Detail ' records
associated with this Deductee
16 Gross Total of 'Total Deduction under section 16' under DECIMAL 15 M Must be equal to the total of all Deductions under Salary Detail - section 16 details
associated 'Salary Details - Section 16 Detail'
17 Income chargeable under the head Salaries 351 DECIMAL 15 M Greater than or equal to Zero. Field No 13 - 16 in case of statement pertains upto FY 2017-18.
Field No 13 - (field no 16 + field no 76), in case of statement pertains to FY 2018-19 onwards
18 Income (including admissible loss from house property) 352 DECIMAL 15 M May have negative Value
under any head other than income under the head "salaries"
offered for TDS [section 192 (2B)]
19 Gross Total Income (351 + 352 + 354) 355 DECIMAL 15 M Greater than or equal to Zero. Field no. 17 + 18, in case of statement pertains upto FY 2017-18.
Field no 17 + 18 + 77, in case of statement pertains to FY 2018-19 onwards.
20 Last Gross Total Income ( Used for Verification) (Not NA 0 No value should be specified
applicable)
21 Count of ' Salary Details - Chapter VI-A Detail ' Records DECIMAL 15 M >=0, This number must be equal to the total number of ' Salary Detail - Chapter VI-A Detail '
associated with Deductee - Chapter VIA Detail Records associated with this Salary Detail

22 Gross Total of 'Amount deductible under provisions of 366 DECIMAL 15 M Must be equal to the total of all 'Total Amount deductible under chapter VI-A' under
chapter VI-A' under associated ' Salary Details - Chapter associated ' Salary Detail - Chapter VIA Detail '
VIA Detail '
23 Total Taxable Income ( 355-366) 367 DECIMAL 15 M This should be equal to the SUM of 'Total Taxable Income' (field 19 - field 22). Value should
always be less than or equal to 999 crores (i.e. 9999999999.00). Value under this field can be
less than total amount of tax deducted at source for the whole year.
24 Income Tax on Total Income 368 DECIMAL 15 M Greater than or equal to Zero. Value must be less than or equal to 'Total Taxable Income
( 355-366)'.
25 Surcharge 370 DECIMAL 15 M Greater than or equal to Zero. Value must be less than or equal to 'Total Taxable Income
( 355-366)'.
26 Education Cess 371 DECIMAL 15 M Greater than or equal to Zero. Value must be less than or equal to 'Total Taxable
Income( 355-366)'.
27 Income Tax Relief u/s 89 when salary etc is paid in arrear or 372 DECIMAL 15 M Greater than or equal to Zero. Value must be less than or equal to 'Total Taxable Income
advance ( 355-366)'.
28 Net Income Tax payable [368+370+371-(369+372)] 373 DECIMAL 15 M Greater than or equal to Zero. Amount should quoted should be less than or equal to 'Total
Taxable Income'. [field no. 24 + 25 + 26 - (field no.27)] in case of statements pertains upto FY 2017-18.
[field No 24 + field no 25 + field no 26 - (field no 78 + field no 27)], in case of statements pertains FY 2018-19 onwards

29 Total amount of tax deducted at source for the whole year 376 DECIMAL 15 M Value in this field i.e Tax deducted amount can be greater than taxable amount of salary as
(Total of field 36, 37 & 65) mentioned in field no. 23 of corresponding salary detail record. Aggregate of the amount in
column 323 of TDS statement details for all four quarters in respect of each employee (Total of
field 36, 37 & 65).
30 Shortfall in tax deduction (+)/Excess tax deduction(-) [373 - 377 DECIMAL 15 M Value may be negative (field 28 - field 29)
376]
31 Aggregate amount of deductions admissible under section CHAR 75 Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
80C, 80CCC and 80CCD(1) 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.
Aggregate amount of deduction under section 80C,80CCC and 80CCD(1) should be
<=150,000.00).

32 Remarks (For future use) CHAR 75 No value should be specified

33 Remarks (For future use) CHAR 75 No value should be specified
34 Taxable Amount on which tax is deducted by the current 338 DECIMAL 15 O Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
employer (335 + 336 + 337) 2013-14. Mandatory to mention value for statements pertaining to FY 2013-14 onwards. For
statements pertaining to FY 2018-19, total of column 67 + 68 + 69)

35 Reported Taxable Amount on which tax is deducted by 339 DECIMAL 15 O Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
previous employer(s) 2013-14. Mandatory to mention value for statements pertaining to FY 2013-14 onwards.

36 Total Amount of tax deducted at source by the current 374 DECIMAL 15 O Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
employer for the whole year [aggregate of the amount in 2013-14. Mandatory to mention value for statements pertaining to FY 2013-14 onwards.
column 323 of Annexure I for all the four quarters in respect
of each employee]
37 Reported amount of Tax deducted at source by previous 375 DECIMAL 15 O Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
employer(s) (income in respect of which included in 2013-14. Mandatory to mention value for statements pertaining to FY 2013-14 onwards.
computing total taxable income in column 367)

38 Whether tax deducted at Higher rate due to non furnishing CHAR 1 O Value "Y"(Yes) or value "N" (No). No value to be quoted for statements pertaining prior to FY
of PAN by deductee 2013-14. Mandatory to mention value for statements pertaining to FY 2013-14 onwards. If
Invalid PAN is mentioned in field no. 7 above, then value "Y" to be mandatorily quoted.

39 Whether aggregate rent payment exceeds rupees one lakh 345 CHAR 1 M Value "Y"(Yes) or value "N" (No). No value to be quoted for statements pertaining prior to FY
during previous year 2015-16. Mandatory to mention valid value for statements pertaining to FY 2016-17 onwards.

40 Count of PAN of the landlord DECIMAL 1 O >0, This number must be equal to the total number of PAN of the landlords. The value in this
field is mandatory when the value is 'Y' in the field 39 (i.e. Whether aggregate rent payment
exceeds rupees one lakh during previous year). "0" value to be mentioned under this field in
case "N" value present under field no. 39 of Salary detail record.
41 PAN of landlord 1 345 CHAR 10 O Structurally valid PAN of the landlord 1 must be provided.There may be landlords who have
not been issued PAN, in such case if the landlords are Government organizations (i.e. Central
or State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of landlords who
are non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and
in case of landlords are neither Government organization nor non-residents, in such case
value ‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be
mentioned only in case of value "Y" value present under field no. 39 of Salary details record.
No value to be mentioned under this field in case "N" value present under field no. 39 of Salary
42 Name of landlord 1 345 CHAR 75 O Name of the landlord 1 must be provided. Value in this field to provided only in case of value
detail record.
present under field no. 41 above.
43 PAN of landlord 2 345 CHAR 10 O Structurally valid PAN of the landlord 2 must be provided.There may be landlords who have
not been issued PAN, in such case if the landlords are Government organizations (i.e. Central
or State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of landlords who
are non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and
in case of landlords are neither Government organization nor non-residents, in such case
value ‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be
mentioned only in case of value "Y" value present under field no. 39 of Salary details record.
No value to be mentioned under this field in case "N" value present under field no. 39 of Salary
detail record.

44 Name of landlord 2 345 CHAR 75 O Name of the landlord 2. Value in this field to provided only in case of value present under field
no. 43 above.

Page 6 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

45 PAN of landlord 3 345 CHAR 10 O Structurally valid PAN of the landlord 3 must be provided.There may be landlords who have
not been issued PAN, in such case if the landlords are Government organizations (i.e. Central
or State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of landlords who
are non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and
in case of landlords are neither Government organization nor non-residents, in such case
value ‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be
mentioned only in case of value "Y" value present under field no. 39 of Salary details record.
No value to be mentioned under this field in case "N" value present under field no. 39 of Salary
detail record.

46 Name of landlord 3 345 CHAR 75 O Name of the landlord 3. Value in this field to provided only in case of value present under field
no. 45 above.
47 PAN of landlord 4 345 CHAR 10 O Structurally valid PAN of the landlord 4 must be provided.There may be landlords who have
not been issued PAN, in such case if the landlords are Government organizations (i.e. Central
or State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of landlords who
are non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and
in case of landlords are neither Government organization nor non-residents, in such case
value ‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be
mentioned only in case of value "Y" value present under field no. 39 of Salary details record.
No value to be mentioned under this field in case "N" value present under field no. 39 of Salary
detail record.

48 Name of landlord 4 345 CHAR 75 O Name of the landlord 4. Value in this field to provided only in case of value present under field
no. 47 above.
49 Whether Interest paid to the lender under the head 'Income 353 CHAR 1 O Value "Y"(Yes) or value "N" (No). No value to be quoted for statements pertaining prior to FY
from house property'. 2015-16. Mention valid value for statements pertaining to FY 2016-17 onwards, if applicable.

50 Count of PAN of the lender 353 DECIMAL 1 O >0, This number must be equal to the total number of PAN of the lender. The value in this field
is mandatory when the value is 'Y' in the field '358' (i.e. Whether Interest paid to the lender
under the head 'Income from house property'). "0" value to be mentioned under this field in
case "N" value present under field no. 49 of Salary detail record.
51 In case of deduction of interest under the head income from 353 CHAR 10 O Structurally valid PAN of the lender 1 must be provided.There may be lenders who have not
house property - PAN of lender 1 been issued PAN, in such case if the lenders are Government organizations (i.e. Central or
State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of lenders who are
non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and in
case of lenders are neither Government organization nor non-residents, in such case value
‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be mentioned
only in case of value "Y" value present under field no. 49 of Salary details record. No value to
be mentioned under this field in case "N" value present under field no. 49 of Salary detail
record.

52 In case of deduction of interest under the head income from 353 CHAR 75 O Name of the lender 1, only in case of value present under field no. 51 above.
house property - Name of lender 1
53 In case of deduction of interest under the head income from 353 CHAR 10 O Structurally valid PAN of the lender 2 must be provided.There may be lenders who have not
house property - PAN of lender 2 been issued PAN, in such case if the lenders are Government organizations (i.e. Central or
State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of lenders who are
non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and in
case of lenders are neither Government organization nor non-residents, in such case value
‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be mentioned
only in case of value "Y" value present under field no. 49 of Salary details record. No value to
be mentioned under this field in case "N" value present under field no. 49 of Salary detail
record.

54 In case of deduction of interest under the head income from 353 CHAR 75 O Name of the lender 2, only in case of value present under field no. 53 above.
house property - Name of lender 2
55 In case of deduction of interest under the head income from 353 CHAR 10 O Structurally valid PAN of the lender 3 must be provided.There may be lenders who have not
house property - PAN of lender 3 been issued PAN, in such case if the lenders are Government organizations (i.e. Central or
State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of lenders who are
non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and in
case of lenders are neither Government organization nor non-residents, in such case value
‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be mentioned
only in case of value "Y" value present under field no. 49 of Salary details record. No value to
be mentioned under this field in case "N" value present under field no. 49 of Salary detail
record.

56 In case of deduction of interest under the head income from 353 CHAR 75 O Name of the lender 3, only in case of value present under field no. 55 above.
house property - Name of lender 3
57 In case of deduction of interest under the head income from 353 CHAR 10 O Structurally valid PAN of the lender 4 must be provided.There may be lenders who have not
house property - PAN of lender 4 been issued PAN, in such case if the lenders are Government organizations (i.e. Central or
State), value ‘GOVERNMENT’ is to be mentioned in place of PAN. In case of lenders who are
non-residents, in such case value ‘NONRESDENT’ is to be mentioned in place of PAN and in
case of lenders are neither Government organization nor non-residents, in such case value
‘OTHERVALUE’ is to be mentioned in place of PAN. Value under this field is to be mentioned
only in case of value "Y" value present under field no. 49 of Salary details record. No value to
be mentioned under this field in case "N" value present under field no. 49 of Salary detail
record.

58 In case of deduction of interest under the head income from 353 CHAR 75 O Name of the lender 4, only in case of value present under field no. 57 above.
house property - Name of lender 4
59 Whether contributions paid by the trustees of an approved CHAR 1 O Value "Y"(Yes) or value "N" (No). No value to be quoted for statements pertaining prior to FY
superannuation fund 2013-14. Mention valid value for statements pertaining to FY 2013-14 onwards, if applicable.
No value to be provided for statements pertaining prior to FY 2013-14.
60 Name of the superannuation fund CHAR 75 O Name of superannuation fund. Only in case of value "Y" present under field no. 59 above. No
value to be mentioned under this field in case "N" value present under field no. 59. No value to
be provided for statements pertaining prior to FY 2013-14.
61 Date from which the employee has contributed to the DATE 8 O ddmmyyyy (Date from which the employee has contributed to the superannuation fund). Only
superannuation fund in case of value "Y" value present under field no. 59 of Salary details record. No value to be
mentioned under this field in case "N" value present under field no. 59 of Salary detail record.
No value to be provided for statements pertaining prior to FY 2013-14.

62 Date to which the employee has contributed to the DATE 8 O ddmmyyyy (Date to which the employee has contributed to the superannuation fund). Only in
superannuation fund case of value "Y" value present under field no. 59 of Salary details record. No value to be
mentioned under this field in case "N" value present under field no. 59 of Salary detail record.
No value to be provided for statements pertaining prior to FY 2013-14.

63 The amount of contribution repaid on account of principal DECIMAL 15 O Greater than Zero. Only in case of value "Y" value present under field no. 59 of Salary details
and interest from superannuation fund record. No value to be mentioned under this field in case "N" value present under field no. 59
of Salary detail record. No value to be provided for statements pertaining prior to FY 2013-14.

64 The average rate of deduction of tax during the preceding DECIMAL 7 O Greater than or equal to 0.0000. The average rate of deduction of tax during the preceding
three years three years, with decimal precision of 4 point e.g. if the rate is 2 then the same should be
mentioned as 2.0000.
Only in case of value "Y" value present under field no. 59 of Salary details record. No value to
be mentioned under this field in case "N" value present under field no. 59 of Salary detail
record. No value to be provided for statements pertaining prior to FY 2013-14.

65 The amount of tax deducted on repayment of DECIMAL 15 O Greater than or equal to 0.00. Only in case of value "Y" value present under field no. 59 of
superannuation fund Salary details record. No value to be mentioned under this field in case "N" value present
under field no. 59 of Salary detail record. No value to be provided for statements pertaining
prior to FY 2013-14.

Page 7 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

66 Gross total income including contribution repaid on account DECIMAL 15 O Greater than Zero for statements pertaining to FY 2013-14 onwards. (Total of field no 19 and
of principal and interest from superannuation fund 63). Only in case of value "Y" value present under field no. 59 of Salary details record. No
value to be mentioned under this field in case "N" value present under field no. 59 of Salary
detail record. No value to be provided for statements pertaining prior to FY 2013-14.

67 (a) Gross Salary as per provisions contained in sec.17(1) 335 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

68 (b) Value of perquisites [section 17(2)] 336 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
(as per FormNo.12BA, wherever applicable) 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

69 (c) Profits in lieu of salary [section 17(3)] 337 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
(as per Form No.12BA, wherever applicable) 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

70 Travel concession or assistance [section 10(5)] 340 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

71 Death-cum-retirement gratuity [section 10(10)] 341 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

72 Commuted value of pension [section 10(10A)] 342 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

73 Cash equivalent of leave salary encashment 343 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
[section 10(10AA)] 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

74 House rent allowance [section 10(13A)] 344 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

75 Amount of any other exemption under section 10 346 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

76 Total amount of exemption claimed under section 10 347 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
(340+341+342+343+345+346) 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards. Total
of field no 70 + 71 + 72 + 73 + 74 + 75.
77 Income under the head other sources offered for TDS 354 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
[section 192 (2B)] 2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

78 Rebate under section 87A, if applicable 369 DECIMAL 15 M Greater than or equal to Zero. No value to be quoted for statements pertaining prior to FY
2018-19. Mandatory to mention value for statements pertaining to FY 2018-19 onwards.

79 Record Hash (Not applicable) NA 0 No value should be specified

Note : If the Count of Salary Detail Record in Batch Header is 0 (zero) then Salary Detail Record is not expected
TDS Statement for Salary category(Salary Details -Section 16 Details)
Note: Section 16 Details are Optional and the return may not contain any Section 16 Details.
These section/Line items must be provided only when the corresponding Count mentioned in Salary Detail Record is > = 0
There will be separate line items for each Section. E.g. 16(ii) will have one line item (if applicable), 16 (iii) will have another line item (if applicable)and 16 (ia) will have another line item (if applicable).
1 Line Number INTEGER 9 M Running Sequence Number for each line in the file
2 Record Type CHAR 3 M Indicates that it is a 'Salary Detail ' - Section 16 record. Allowed Value = "S16"
3 Batch Number INTEGER 9 M Value should be same as 'Batch Number' field in 'Batch Header' record. Same as the parent
Salary Detail record
4 Salary Detail Record No INTEGER 9 M Running serial no to indicate detail record no. Should start with 1. Same as the parent Salary
Detail record
5 Salary Detail - Section 16 Details Record No INTEGER 9 M Running serial no to indicate detail record no. Should start with 1
6 Section 16 section ID CHAR 15 M Unique Valid Section Id for Record Type. Allowed Values are 16(ii), 16(iii) or 16(ia)
7 Total Deduction under Section 16 DECIMAL 15 M Greater than or equal to Zero. 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

8 Record Hash (Not applicable) NA 0 No value should be specified

Note: TDS Statement for Salary category (Salary Detail -Chapter VI A Details)
Section VI-A Details are Optional and the return may not contain any Section VI-A Details
These section/Line items must be provided only when the corresponding value in ( Count of 'Salary Details- Chapter VI-A Detail' Records associated with Deductee-chapter VIA Detail) is > 0
There will be separate line items for each Section -e.g.. '80CCE', '80CCF', '80CCG', '80C', '80CCC', '80CCD(1)', '80CCD(1B)', '80CCD(2)', '80D', '80E', '80G', '80TTA' and 'OTHERS' will have one line item (if applicable)
1 Line Number INTEGER 9 M Running Sequence Number for each line in the file
2 Record Type CHAR 3 M Indicates that it is a 'Salary Detail -detail' -Chapter VI A Details Allowed Value = "C6A"
3 Batch Number INTEGER 9 M Value should be same as 'Batch Number' field in 'Batch Header' record. Same as the parent
Salary Detail record
4 Salary Detail Record No INTEGER 9 M Running serial no to indicate detail record no. Should start with 1. Same as the parent Salary
Detail record
5 Salary Detail - Chapter VI -A Details Record No INTEGER 9 M Running serial no to indicate detail record no. Should start with 1
6 Chapter VI-A Section ID CHAR 15 M 80CCE -Aggregate amount of deduction under section 80C, 80CCC and 80CCD. (Amount deductible under section 80CCE should
be <=150,000.00) . This validation will be applicable only for statement pertains upto FY 2017-18.
80CCF- Amount deductible under section 80CCF and the said amount should be <=20,000.00. Applicable for FY 2010-11 and 2011-12
only.
80CCG - Amount deductible under section 80CCG and the said amount should be <=25,000.00 Applicable from FY 2012-13 onwards.
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A.
Below chapter VI-A deductions are applicable for statements pertaining to FY 2018-19 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.*
*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.

7 Total Deductible amount under Chapter VI-A DECIMAL 15 M Greater than or euqal to zero

>Value to be speccified under this field should be less than or equal to Gross amount for below chapter VI-A dedcutions
only and for statments pertaining to F.Y. 2018-19 onwards
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A.
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.*
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.

>Value to be speccified under this field should be less than and equal to Qualifying amount for below chapter VI-A dedcutions
only and for statements pertaining to F.Y. 2018-19 onwards
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A.
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.

Page 8 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

8 Total Gross amount under Chapter VI-A
DECIMAL 15 M No value to be quoted for statements pertaining prior to FY 2018-19. Mandatory to mention value for statements pertaining to FY
2018-19 onwards (greater than or equal to Zero).
Value to be speccified under this field for below chapter VI-A dedcutions only
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A.
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.*
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.

9 Total Qualifying amount under Chapter VI-A
DECIMAL 15 M No value to be quoted for statements pertaining prior to FY 2018-19. Mandatory to mention value for statements pertaining to FY
2018-19 onwards. (Value should be less than or equal to Gross Amount)
Value to be speccified under this field for below chapter VI-A dedcutions only
OTHERS -Amounts deductible under any other provision(s) of Chapter VI-A.
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 Record Hash (Not applicable) NA 0 No value should be specified

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 7
DAMAN & DIU 8
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
OTHERS 99

Annexure - 2
Nature of Payment Section Section code
to be used in
the return

Payments made to Govt. employees other than Union Govt. 192 92A
employees
Payments made to employees other than Govt. employees 192 92B

Payments made to Union Govt. employees.Applicable from 192 92C

for statement pertaining to FY 2013-14 onwards.

Note : A Specific Section Code Value can only be given once for an employee in a file.

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 Pensions 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

Page 9 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

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 Alleviat39
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

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 7
DAMAN & DIU 8
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 Whether
PAN
mandatory
In case of lower deduction on account of certificate under se A Yes
In case of no deduction on account of certificate under secti B Yes
In case of deduction of tax at higher rate due to non- C No
availability of PAN.
TDS deducted amount in deductee details should not be
less than 20% of Amount paid/ credited.
‘C’ remark is allowed only if deductee PAN quoted is
structurally invalid (i.e. "PANAPPLIED", "PANINVALID" or
"PANNOTAVBL").

Annexure 7 - Minor head code

Page 10 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

Particulars Code
TDS payable by taxpayer 200
TDS regular assessment (Raised by I. T, Dept.) 400

Page 11 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls

Page 12 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls
ine item (if applicable).

IA Detail) is > 0
' will have one line item (if applicable)

Page 13 File_Format_24Q_Regular_Q4_Version 4.2_260211.xls