The document provides instructions and guidelines for preparing quarterly electronic Tax Deducted at Source (eTDS) data in India for the assessment year 2009-2010. It includes an overview of the key systems involved like OLTAS and ERACS. It discusses the sections under which TDS is charged, why eTDS is necessary, the phases of implementation and furnishing eTDS returns through the TIN Facilitation Centers. It also provides details on the file formats, sections covered, websites for software and steps for data preparation using the Return Preparation Utility.

1. Important Pre-Requisites & Instructions for quarterly eTDS Data Preparation A.Y. 2009-10 Vikram S. Mathur, FCA, DISA (ICAI) [email_address] +919998090111

3. Overview of the OLTAS, ERACS & CGPLS

4. Overview of TIN System

5. TDS Rate Chart

6. Form Numbers, Periodicity & Last Date of Submission for eTDS As per the Income Tax Act, 1961 [sections 200(3) and 206C] and the Income Tax Rules, 1962 [rules 31A/31AA inserted vide notification S.O.455(E) dated March 30, 2005 and amended vide notification S.O.928 (E) dated June 30, 2005], forms for TDS/TCS statements (F.Y.2005-06 onwards) and periodicity thereof are as follows:

16. Modes of Furnishing of Quarterly e-TDS Statements

20. What are the Sections, their codes and what is covered therein?

21. General Notes on File Format Form 26Q

22. Format of File Header (Regular Form 26Q)

23. Format of Batch Header (Regular Form 26Q)

24. Format of Batch Header (Regular Form 26Q) Part II

25. Format of Batch Header (Regular Form 26Q) Part III

26. Format of Challan Detail Record (Form 26Q Regular)

27. Format of Challan Detail Record (Form 26Q Regular) Part II

28. Format of Challan Detail Record (Form 26Q Regular) Part III

29. Format of Challan Detail Record (Form 26Q Regular) Part IV

30. Format of Deductee Detail (Form 26Q Regular)

31. Format of Deductee Detail (Form 26Q Regular) Part II

32. Format of Deductee Detail (Form 26Q Regular) Part III

33. Example of Text File to be generated (Form 26Q Regular)

38. Running the RPU Utility

39. Selecting appropriate eTDS Form

40. Select ‘Regular’ or ‘Correction’

41. Click to continue

42. Enter details of the concern

43. Enter Challan Details

44. Enter Deductee Details

45. Click ‘Save’ to save data to Hard Disk / Pen Drive 2 1

46. Click ‘Create File’ to directly generate FVU file (1)

47. Click ‘Create File’ to directly generate FVU file (2)

48. Locate the FVU and write it to appropriate media (CD/FDD)

52. Ensure that these Uniformly refer to Form 26Q TAN of the Concern should be mentioned in the name of the file, should precede the Challan & Deductee sheet names Ensure that the correct quarter, year and financial year are selected Ensure to enter as many acknowledgement numbers as are applicable. This is used later in generating correction statements.