Build TDS Return (Form 24Q / 26Q) FVU File
Skill: Convert TDS deduction data into the quarterly TDS return FVU
Region: India Category: Tax — TDS (withholding) returns Does: Takes a quarter's tax-deducted-at-source data and produces the quarterly TDS return — Form 24Q (TDS on salaries) or Form 26Q (TDS on non-salary payments to residents) — prepared in the RPU (Return Preparation Utility), validated through the FVU (File Validation Utility) to produce the uploadable .fvu file filed at the TIN/Protean (NSDL) facilitation centre or e-filing portal. System: Protean (NSDL) TIN — RPU + FVU; fixed/pipe-delimited text
TDS returns are filed quarterly by every deductor with a valid TAN. The RPU produces a delimited text file; the FVU validates it against the current File Format and emits the
.fvuupload file plus a statistics/error report. The return has a File Header (FH), Batch Header (BH), Challan detail (CD) records (with BSR code, challan serial, deposit date), and Deductee detail (DD) records (PAN, amount paid, TDS, section). PANs that are invalid/absent attract higher TDS (Section 206AA). File formats and section codes change every financial year — generate against the current RPU/FVU file format and re-validate before upload.
When this applies
- Any deductor (employer, business) holding a TAN who deducted TDS in the quarter.
- Form 24Q for salary TDS (Section 192); Form 26Q for non-salary resident payments (192A, 194A interest, 194C contractors, 194H commission, 194I rent, 194J professional/technical, 194Q purchase of goods, etc.).
- Due (broadly): Q1 31 Jul, Q2 31 Oct, Q3 31 Jan, Q4 31 May; Form 24Q Annexure II (salary breakup) is filed with Q4.
Input data required
| Group | Fields |
|---|---|
| Deductor | TAN, name, address, deductor type, PAN, responsible person & designation, financial year, quarter, form type (24Q/26Q) |
| Challan (CD) | BSR code (7-digit bank branch), challan serial number, date of deposit, TDS/surcharge/cess/interest/fee, total deposited, mode (e-payment) |
| Deductee (DD) | PAN, name, section code, date of payment/credit, amount paid/credited, TDS deducted, rate, date of deduction; mapped to its challan |
| Salary (24Q Annexure II) | gross salary, exemptions, deductions (Chapter VI-A), taxable income, tax payable, regime (old/new) — Q4 only |
File structure (RPU → FVU text)
Pipe-delimited (^/\t in raw export) record types, in order:
FH | File Header — record type, file count, upload type, FVU version
BH | Batch Header — TAN, form (24Q/26Q), FY, quarter, deductor name/address,
responsible person, PAN, batch totals
CD | Challan detail — challan serial, BSR code, deposit date,
TDS/surcharge/edu-cess/interest/fee, total amount,
section, count of deductee rows
DD | Deductee detail — deductee serial, PAN, name, section code,
amount paid/credited, TDS, rate, date of payment,
date of deduction, certificate/remark code, ref to challan
Each DD row references the CD challan it is paid under; the sum of DD TDS under a challan must equal the challan's TDS amount. Remark codes (e.g. A lower deduction u/s 197, B no deduction, C higher rate 206AA, T transporter 194C declaration) drive validation.
Calculation rules
- Per deductee:
TDS = amount paid × applicable ratefor the section; no/invalid PAN → 206AA higher rate (flag remarkC). - Challan total = TDS + surcharge + education cess + interest + fee deposited under that BSR/serial/date.
- Sum of deductee TDS mapped to a challan must reconcile to that challan's TDS; total deducted across the return must equal the total deposited (else short/late and Section 234E late-filing fee / interest).
- Form 24Q Annexure II (Q4) must reconcile salary-wise tax to the TDS reported across all four quarters.
Worked example (Form 26Q, one challan with two 194J deductees — RPU export outline)
FH ^ HD ^ 1 ^ R ^ ... ^ FVU_8.x
BH ^ BH ^ 1 ^ 26Q ^ AABC12345D (TAN: BLRA12345B) ^ 2025-26 ^ Q1 ^
Acme Components Pvt Ltd ^ 12 Industrial Layout, Bengaluru, 560058 ^
Ramesh Kumar ^ Finance Manager ^ AABCU9603R
CD ^ CD ^ 1 ^ 0240001 ^ 0510308 ^ 07/05/2025 ^ 5000.00 ^ 0.00 ^ 0.00 ^ 0.00 ^ 0.00 ^ 5000.00 ^ 194J ^ 2
DD ^ DD ^ 1 ^ 1 ^ ABCDE1234F ^ Suresh Rao ^ 194J ^ 25000.00 ^ 2500.00 ^ 10.00 ^ 30/04/2025 ^ 30/04/2025 ^ ^ 1
DD ^ DD ^ 1 ^ 2 ^ PQRSX6789L ^ Lata Consulting ^ 194J ^ 25000.00 ^ 2500.00 ^ 10.00 ^ 30/04/2025 ^ 30/04/2025 ^ ^ 1
Run the file through the FVU; on success it produces <TAN>_<FY>_<Q>_26Q.fvu plus a statement statistics report (Form 27A). Upload the .fvu at the TIN-FC / income-tax e-filing portal with the signed/DSC acknowledgement.
Validation checklist
- Current RPU/FVU file format (FVU version) for the financial year used
- Correct TAN, form type (24Q salary / 26Q non-salary), FY and quarter
- Every CD challan has BSR code, serial, deposit date and reconciles to its deductee TDS
- Every DD has a valid PAN and section code; missing/invalid PAN flagged for 206AA (remark
C) - Lower-deduction (197) / nil / transporter declarations carry the correct remark code and certificate number
- Total deducted = total deposited; interest / 234E late fee included if applicable
- Form 24Q Annexure II (salary breakup) included with Q4 and reconciles to all quarters
- FVU validation passes (no errors in the statistics report);
.fvu+ Form 27A uploaded by the due date
Last updated: 2026-06-04 — confirm the active RPU/FVU file format version, section codes, rates, and filing/portal requirements against the current Protean (NSDL/TIN) and Income Tax Department specifications before use.