Form 27A: Online TDS Verification Form

Last updated on April 26th, 2021

What is Form 27A?

Form 27A is a simple form containing a summary of quarterly e-TDS/TCS return. The deductor must sign it and fill it in a paper along with a return at the nearest TIN Facilitation Center. It has particulars of deductor/collector, total amounts of TDS/TCS. Furthermore, it also has particulars related to total tax deposited against the total number of deductees or party records.

The TDS/TCS file validation Utility (FVU) generates the form after successful validation of the return. Filing a separate form for each e-TDS/TCS statement is important.

Instruction to fill Form 27A

While submitting this form, one should ensure that:

The TDS/TCS FVU (File Validation Utility) generates the form
There is no overwriting/striking on the form. If there is any, Please make necessary changes in the file, validate and generate new it from File Validation Utility (FVU).
Name and TAN of deductor and control totals of ‘amount paid’ and ‘income tax deducted at source’ mentioned on it should match with the respective totals in the e-TDS/TCS return.
The fields of Form 27A should be complete. The responsible person has to sign it.

FAQs

Who should sign Form 27A?

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

How to verify TDS return using Form 27A?

It must be signed and filed in a paper by deductor along with a return at the nearest TIN Facilitation Center.

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.

Got Questions? Ask Away!

Yesha says:

26/04/2021
Hey @HarshitShah

HarshitShah:

Is there any interest or penalty for non or late filing of Form 24Q & Form 26Q?

Yes, in case you have not deposited TDS by the due date, the following penalties might be applicable:
- Interest (if you do not deposit the TDS amount in time)
- Late filing fee (if you do not file by the deadline)
- Penalty (if TDS is not filed within one year of the due date)
Hope this helps!
Yesha says:

26/04/2021
Hey @HarishMehta

HarishMehta:

Could you also tell me what are form 24, 27 and 27E for?

Form 24, 27 and 27E are forms to file TDS/TCS returns:
- Form 24 is to file TDS return detailing Salary Payments
- Form 27 is to file TDS return detailing Foreign or NRI payment other than salary
- Form 27E is to file TCS returns
Hope this helps!
Nireka says:

05/05/2021

Hi @KrishnaAgarwal

Form 27C (under Section 206C)

Form 27C declaration shall be furnished in duplicate to the person who is responsible to collect tax (i.e Seller.) Then, seller shall deliver to the Chief Commissioner or Commissioner, one copy of the declaration referred to on or before the seventh day of the month next following the month in which the declaration is furnished to the seller.

Learn by Quicko – 9 Mar 19

Form 27C: Declaration of exemption under TCS | Learn by Quicko

Form 27C is a document which can exempt a payment from tax collected at source. This form can be used subject to authorisation of Income Tax Department.

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