Tin-NSDL  has released the following new File Validation Utilities on April 26, 2014:

•           FVU version 4.2 – For Statements pertaining to FY 2010-11 onwards.

•           FVU version 2.138 – For Statements up to FY 2009-10.

These two FVU versions are mandatory with effect from April  26, 2014.

Key feature of new FVU versions

  • Nil challans in TDS/TCS Statements will be permitted with no deductee records for Form 24Q Q4: The validations with respect to Nil challan statements have been relaxed for Form 24Q Q4 for all financial years. Deductors will be permitted to submit Form 24Q Q4 for all Financial Years with NIL challans and no corresponding deductee records.
  • Validation for TDS amounts in case of higher deduction flag for Form 24Q pertaining to FY 2010-11 onwards: In case deductor has provided flag for higher rate of deduction i.e., “C” in the TDS statement Form 24Q, the TDS amount for such deductee records should not be less than 20% of the amount paid/credited. This validation is also applicable for correction statement wherein new records are added. The same will not apply for those correction statements where deductee records are being updated.
  • Validation for field “Form 15CA Unique Acknowledgement Number (if available)” in Annexure I of Form 27Q applicable for FY 2013-14 onwards: Validation for the field “Unique acknowledgement of the corresponding Form no 15CA (if available)” in Annexure I has been modified to permit any alpha-numeric value between 12 to 15 characters in the Form 27Q statement.


The relevant FVUs can be downloaded from the links below :

FVU 4-2

FVU 2.138


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