Form 27A: e-TDS Verification Form

Author
By Hiral Vakil on March 27, 2020

Form 27A is a simple form containing summary of quarterly e-TDS/TCS return. It is to be signed and filed in paper form by deductor along with return at nearest TIN Facilitation Center. It has particulars of deductor/collector, total amounts of tax deducted/ collected and total tax deposited against the total number of deductees or party records.

Form 27A is generated by TDS/TCS File Validation Utility (FVU) after successful validation of the return. For each e-TDS/TCS statement a separate Form 27A is to be filed.

Instruction to fill Form 27A

While submitting Form No. 27A, one should ensure that:

  • ​Form 27A is generated by TDS/TCS FVU (File Validation Utility).
  • There is no overwriting/striking on Form No. 27A. If there is any, Please make necessary changes in the file, validate and generate new Form 27A from File Validation Utility (FVU).
  • Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on Form No. 27A should match with the respective totals in the e-TDS/TCS return.
  • All the fields of Form No. 27A are duly filled. The Form 27A needs to be signed by the responsible person.

FAQs

1. Who should sign Form 27A?

Form 27A is the summary of the TDS/TCS return. It has to be signed by the responsible person who is designated to sign the same.

2. How to verify TDS return using Form 27A?

Form 27A must be signed and filed in paper form by deductor along with return at nearest TIN Facilitation Center.

3. What is the time limit for filing revised TDS return?

31st of subsequent month of Quarter is due date to file return. If you revise within due date of normal filling then no interest or penalty. If on reveision after due date a liability is raised then such liability needs to be paid with interest and penalty.