The document summarizes the key changes to filing quarterly TDS/TCS statements for the 2013-14 fiscal year as announced by NSDL. Key changes include: (1) providing additional contact details for the deductor and responsible person, (2) specifying TAN registration and minor head codes in challan details, (3) capturing details for section 194I deductions separately for rent and machinery, and (4) including lower or no deduction certificate numbers in deductee details. The changes are applicable for quarterly returns filed through the FVU 3.8 version starting July 2013.

1. Introduction
This document provides a detailed description of the changed features for etds and etcs. It has
changes announced by NSDL for filing of the tds and tcs returns electronically.
The new changes are applicable for Q1 filing of FY 2013-14.
The following changes are announced by NSDL for FVU 3.8
Change in data structure of quarterly TDS/TCS statement pertaining to FY 2013-14
onwards as below:
o Alternate contact details like e-mail and contact no. of the deductor and
responsible person may be provided.
o Quoting of TAN registration no. (if any) as provided by TIN.
o Minor head code is to be provided in challan details.
o Late fee is to be provided in challan details applicable from FY 2012-13
onwards.
o No details to be provided for cheque no. and section code in the challan details.
o Section code to be provided in deductee/collectee details.
o Introduction of new section code Form no. 24Q: Section 92C has been added
which is applicable in case payment is made to Union Govt. employees.
o Section 194I has been bifurcated as below:
 Select value 4IA from the section code drop down where tax has been
deducted under section 194I (a)
 Select value 4IB from the section code drop down where tax has been
deducted under section 194I (b)
o Lower/ No deduction certificate no. to be provided in the deductee details.
o In the annual salary details (24Q, Q4 – Annexure II) break up to be provided for
the salary paid and the tax deducted by the current employer and previous
employer during the current Financial Year.

2. o Introduction of fields for quoting foreign remittance details in Form no. 27Q as
below
 Nature of remittance
 Whether TDS rate of TDS is IT act (a) and DTAA (b)
 Unique acknowledgement of the corresponding form no 15CA (if
available)
 Country to which remittance is made
o Introduction of value “Z” in the field Remarks for lower or no deduction.
Applicable in case of no deduction on account of payment under section 197A
(1F).
o In the annual salary details (24Q Q4 – Annexure II) records to be highlighted
whether the tax has been deducted at higher rate.
Discontinuation of “Y” type of correction statement.
FVU version 3.8 is applicable w.e.f 01/07/2013.
Changes in 26Q
Additional Attributes in TDS Regime
Alternative details of the deductor and responsible person are also to be provided.
Deductor's STD code (Alternate)
Deductor 's Tel-Phone No. (Alternate)
Deductor Email ID (Alternate)
Responsible Person's STD Code (Alternate)
Responsible Person's Tel-Phone No. (Alternate)
Responsible Person's Email ID (Alternate)
Account Office Identification Number (AIN) of PAO/ TO/ CDDO

3. The above are the attributes which are seeded in the TDS regime.
All the above attributes are optional attributes. FVU will be validated successfully even if the
same are not provided.
Minor Code
As per the FVU 3.8, Minor Code has to be shown in the Challan Header. In the system the same
has been added as a an additional attribute in the India TDS Challan where the payment / challan
details are captured.
Minor Code is seeded FND lookup and user extensible.
For each challan the Minor Code is to be provided. OFI supports only regular payment of TDS
and the value for this should be always 200.

4. If the value for Minor Code is not entered and flat file is validated, it will go into error and the
log file will show relevant error message.
Changes to Section 194 I
As per Income Tax Act 1961, Section 194 I is related to rent on plant & machinery and land and
buildings. Now for reporting both these have to be shown separately even for the old date
relating to Q1 of FY 2013-14.
A back end script is being provided to spilt the transactions created after 1-Apr-2013 based on
supplier, supplier and invoice id.
There will also be a mapping table seeded from the back end to establish the relation for the old
and new sections so that in case of any application the same will not go into error.
OFI will provide seeded section through the look and going forward users have to use the new
sections on the transactions. For this they have create new tax code & threshold and also update
the supplier additional information for defaulting the section code if required.
For updating the threshold amounts, user can use the India – Vendor Threshold grouping.
Capturing lower or no deduction certificate number
Under Section 197, deductee can get exemption or lower deduction from the tax authorities and
currently we are mapping the same though exceptional threshold setup. Now the latest
requirements we need to capture the certificate details and also provide the same to the tax
authorities in the reports to be filed with NSDL.
To support this requirement we have provided three additional attributes in the “Assign the
Vendors” UI.

5. There is also small change in the TDS processing, as in the current approach if the exception is
no longer applicable we go and remove the vendor form the exceptional setup so that taxes will
be computed at the normal rate. But with the requirement we cannot remove the Vendor from the
setups.
For this we have made small changes to the code, where the exceptional rate will be determined based
on the Start Date and End Date of the Certificate given in the “Assign the Vendors” UI.
Apart from this change we have also disabled the Remove functionality on the UI.