E-TDS and E-TCS Changes

1. RELEASE VERSION: 12.0

2. REQUIREMENT

National Securities Depository Limited (NSDL) has announced during first week of
September that the existing File Validation Utility (FVU)  and the data structure for e-tds
and e-tcs returns (Electronic returns pertaining to Indian Withholding Tax) would be
changed with effect from October 1, 2009.

In the revised reporting requirements, additional data need to be reported in electronic

returns. Details of the changes to be incorporated are made available to public through
the NSDL web site. Highlights of the changes to be implemented are:

1. PAN number is mandatory. In exceptional cases if PAN is not required then user has to
record the same as "PANNOTAVBL".
2. The types of Deductor in the data structure have been further expanded. E.g. State
Govt., Central Govt., Company, Firm, etc.
3. The following fields have been added:
      · Ministry name
      · PAO / DDO code 
      · PAO / DDO registration number
      · State name
      · Name of the utility used for return preparation

3. SETUP CHANGES TO BE CARRIED OUT

PAN Validation

While capturing the PAN Number in “Vendor Additional Information” screen, additional
checks have been incorporated to ensure so that user can enter data only in the correct
format expected by FVU. The only exception is allowing entry of "PANNOTAVBL"
which is a permitted value as per NSDL Site update.

Navigation:
India Local Payables - > Suppliers -> Additional Information

In case for any supplier the PAN entered is incorrect, you can use the concurrent program
“India - Pan number Update” for correcting existing PAN details.
Regime Registration

Navigation:
India Local Payables -> India TDS/TCS/VAT/Service Tax -> Setup -> Regime
Registration

As shown in the above screen, choose “Registration Type” as “Others”. Needed

Attribute can be selected from the “Registration Name” field and the Value against each
Attribute can be selected in the “Registration Value” field.

In this Regime Registration form the following attributes have been added for both TDS
& TCS Regime Registrations:

Deductor Type - Deductor category code LOV is as per Annexure 4 referred to in the
NSDL Site.

State Name - Numeric code for state should selected from LOV. This is as per Annexure
5 referred to in the NSDL site.

This is Mandatory if deductor type is State Govt. (S), Statutory body - State Govt. (E),
Autonomous body - State Govt. (H) and Local Authority - State Govt. (N).
For any other deductor types, State Name will not allow entry of values.

PAO Code –
This is Mandatory for Central Govt (A).

This is 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 any other deductor types, PAO Code will not allow entry of values.

DDO Code –

This is Mandatory for deductor type Central Govt. (A).

This is 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 any other deductor types, DDO Code will not allow entry of values.

PAO Registration Number –

This is Optional for deductor type Central Govt. (A), State Govt. (S), Statutory Body -
Central Govt. (D), Statutory Body - Central Govt. (E), Autonomous body - Central Govt.
(G), Autonomous body - State Govt. (H), Local Authority - Central Govt. (L) & Local
Authority - State  Govt. (N).

For any other deductor types, PAO Registration Number will not allow entry of values.

DDO Registration Number –

This is Optional for deductor type Central Govt. (A), State Govt. (S), Statutory Body -
Central Govt. (D), Statutory Body - Central Govt. (E), Autonomous body - Central Govt.
(G), Autonomous body - State Govt. (H), Local Authority - Central Govt. (L) & Local
Authority - State  Govt. (N).

For any other deductor types, PAO Registration Number will not allow entry of values.

Ministry Name - Numeric code for Ministry name should be provided from LOV. If
Ministry Name does not match value in LOV, then ‘99’ which represents ‘Others’ should
be selected
This is Mandatory for deductor type Central Govt (A), Statutory body - Central Govt. (D)
& Autonomous body - Central Govt. (G).

This is 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 any other deductor types, Ministry Name will not allow entry of values.

Ministry Name Other - If numeric code '99' (i.e. Other) is provided in Value “Ministry
Name” attribute, then value in “Ministry Name Other” attribute should be provided.

Name of Return Preparation Utility - Name of the software used for preparing the
Quarterly e-TDS/TCS statement should be mentioned.

In case the Organizations have different Registration values, the values will be seen as
defaulting from Regime level and can be modified at Organization level.

The Registration values needs to be defined separately for both TDS & TCS Regimes.
4. Capture of Transfer Voucher Number
In case of Government Organization, the Transfer Voucher Number needs to be captured.
Details for capturing Transfer Voucher Number is provided below:

TDS: The “India TDS Challan” allow you to Capture Transfer Voucher Number in place
of Challan Number.

TCS: You can capture Transfer Voucher number in place of Challan number for TCS
Payments in Payment Additional Information screen.
5. Generation of E-TDS and E-TCS Returns:

For generating eTCS Returns, run the concurrent program “India - Program to Generate
eTCS Quarterly Returns”.

For generating eTDS returns, run the concurrent program “India - Program to Generate
eTDS Quarterly Certificates 27Q” or “India - Program to Generate eTDS Quarterly
Certificates 26Q” for both 11i & R12 based on requirements.

The details for these concurrent programs are available in the User Guide.