What is Form 27A?
Form 27A is the control chart that travels with a quarterly TDS or TCS statement. The statement itself is an electronic file. Form 27A is the paper summary of it, signed by an authorised signatory. Its job is to let the receiving office confirm that the file it has been handed is the file the deductor intended to hand over.
It does that through control totals. The form carries the totals of amount paid and of income tax deducted at source, and those figures have to match the corresponding control totals in the return. A mismatch means the two documents describe different returns.
One per return, not one per quarter
A separate Form 27A is filed for each e-TDS or e-TCS return. That distinction matters for an employer filing more than one form for the same period.
A company running salary deductions and contractor payments files a salary statement and a non salary statement for the same quarter. Those are two returns, so they need two control charts, each matching its own file.
Why must Form 27A come out of the utility?
Form 27A used to be prepared separately, which allowed the summary and the file to drift apart. With effect from 1 February 2014 it became mandatory to submit the Form 27A generated by the File Validation Utility.
Generating it from the same run that validated the return removes the mismatch by construction. It also explains why the correct response to an error on the form is never to amend the paper. The form is an output, so the input has to change and the form has to be produced again.
Which checks decide whether a return is accepted?
The conditions are mechanical and a return is refused if any of them is missed. Form 27A has to be duly filled and signed by an authorised signatory, in physical form, and generated by the FVU. There must be no overwriting or striking on it, and where there is, the change is made in the file, the file revalidated and a new Form 27A generated.
The surrounding conditions apply to the return itself.
- The file must not span multiple computer media.
- No bank challan or copy of a TDS or TCS certificate is filed alongside it.
- The media must be virus free.
Where any of these requirements are not met, the return is not accepted.
How to produce and submit Form 27A
On tinpan.proteantech.in, signed in as the employer
Validate the return first
Pass the prepared return through the File Validation Utility. Form 27A is an output of that run, so it cannot be produced before the return validates.
Take the generated form
Use the Form 27A generated by the TDS or TCS File Validation Utility. Submitting the generated copy has been mandatory with effect from 1 February 2014.
Check the control totals
Confirm that the control totals of amount paid and of income tax deducted at source on the form match the corresponding control totals in the return.
Produce one form per return
File a separate Form 27A for each e-TDS or e-TCS return, so a period with more than one form carries more than one control chart.
Sign it in physical form
Have the form duly filled and signed by an authorised signatory, and submit it in physical form alongside the return.
Regenerate rather than amend
Where the form carries any overwriting or striking, make the necessary changes in the file, validate it again, and generate a new Form 27A from the utility.
Check what goes with the return
Ensure the return file does not span multiple computer media, that no bank challan or copy of a TDS or TCS certificate is enclosed, and that the media is virus free.
What goes wrong
| Symptom | Cause | Fix |
|---|---|---|
| The return is not accepted at the facilitation centre | Acceptance depends on a set of conditions covering both the form and the media, and failing any one of them is enough. | Check that Form 27A was generated by the FVU, signed, and free of overwriting or striking. Confirm that the file does not span multiple media, that no challan or certificate copies are enclosed, and that the media is virus free.Protean TIN, e-TDS FAQ, Preparation of e-TDS/TCS Return |
| A hand prepared Form 27A is refused | With effect from 1 February 2014 it is mandatory to submit the Form 27A generated by the File Validation Utility. | Generate the form from the validation run rather than filling one in separately.Protean TIN, e-TDS FAQ, Preparation of e-TDS/TCS Return |
| The control totals do not agree with the return | The totals of amount paid and income tax deducted at source on the form are required to match the corresponding totals in the return. A mismatch indicates the form belongs to a different version of the file. | Regenerate the form from the validated return so the two come from the same run.Protean TIN, e-TDS FAQ, Preparation of e-TDS/TCS Return |
| There is a correction to make on the printed form | The form is an output of the utility, so a correction made on the paper puts it out of step with the file it summarises. | Make the change in the return file, validate it again, and generate a new Form 27A rather than amending the printed one.Protean TIN, e-TDS FAQ, Preparation of e-TDS/TCS Return |
Steps last read from the source documents on
Frequently asked questions
What is Form 27A?
A control chart of a quarterly e-TDS or e-TCS statement, filed in paper form by the deductor or collector alongside the statement. It summarises the return and carries the control totals of amount paid and income tax deducted at source.
Do I need one Form 27A per quarter?
One per return, not one per quarter. A separate Form 27A is filed for each e-TDS or e-TCS return, so filing two forms for the same period means two control charts.
Can I write a correction on Form 27A?
No. There should be no overwriting or striking on the form. The change is made in the return file, the file is validated again, and a new Form 27A is generated from the utility.
Where does Form 27A come from?
From the File Validation Utility. Submitting the FVU generated form has been mandatory with effect from 1 February 2014.
Where Engage fits
The control totals on Form 27A are only meaningful if the return behind them came from the payroll that was actually paid. Engage builds the quarterly statement from the same run that produced the payslips and the challans, so the totals the form summarises reconcile back to the payroll rather than to a separately assembled file.
See Engage Payroll