What is Return Preparation Utility (RPU)?
NSDL e-Gov Return Preparation Utility (RPU) (based on the JAVA platform) is a freely downloadable utility.
Used for preparing quarterly e-TDS/TCS Statement(s):
For Form 24Q, 26Q, 27Q & 27EQ (Regular & Correction) for Financial Year 2007-08 onwards.
It is not mandatory to use NSDL e-Gov RPU for the preparation of quarterly TDS/TCS Statement(s). Users may use other RPU provided by software vendors for the preparation of quarterly TDS/TCS Statement(s).
To download the latest versions of RPU 3.7, click here
Key Features – Return Preparation Utility (RPU) version 3.7
- Addition of Section code 194P for Form 24Q
- 194P: ‘Deduction of tax in case of specified senior citizens’
- This section will be applicable for regular and correction statements pertaining to FY 2021-22 onwards.
2. Addition of Section code 196D(1A) for Form 27Q
- 196D(1A): ‘Income of specified fund from securities referred to in clause (a) of subsection (1) of section 115AD (other than interest income referred to in section 194LD)
- This section will be applicable for regular and correction statements pertaining to FY 2020-21 Q3 onwards where date of payment is on or after 01/11/2020.
3. Addition of Section code 194Q for Form 26Q
- 194Q: ‘Payment of certain sums for purchase of goods’
- This section will be applicable for regular and correction statements pertaining to FY 2021-22 Q2 onwards
4. Addition of new remark value ‘I’ which will be applicable for section codes 196D & 196D(1A) of Form 27Q
- I: ‘In case of no deduction is in view of sub-section (2) of section 196D in respect of income of the nature of capital gains on transfer of securities referred to in section 115AD paid or payable to a Foreign Institutional Investor’
5. Addition of new remark value ‘H’ which will be applicable for section code 196D(1A) of Form 27Q
- H: ‘If no deduction is in view of proviso to sub-section (1A) of section 196D in respect of an income paid to a specified fund which is exempt under clause (4D) of section 10’
6. Addition of new remark value ‘J’ which will be applicable to all section codes except section 192A, 194LBC, 194N and 194NF of Form 27Q
- J: ‘If deduction is at higher rate in view of section 206AB for non-filing of return of income by the non-resident having a permanent establishment in India’
7. Addition of new remark value ‘P’ which will be applicable to section code 194 of Form 26Q
- P: ‘In case of No deduction is on account of payment of dividend made to a business trust referred to in clause (d) of second proviso to section 194 or in view of any notification issued under clause (e) of the second proviso to section 194’
8. Addition of new remark value ‘Q’ which will be applicable to section code 194A of Form 26Q
- Q: ‘In case of No deduction in view of payment made to an entity referred to in clause (x) of sub-section (3) of section 194A’
9. Addition of new remark value ‘U’ which will be applicable to all section codes except section 192A, 194B, 194BB, 194LBC, 194N and 194NF of Form 26Q
- U: ‘If the deduction is on higher rate in view of section 206AB for non-filing of return of income’
10. Addition of new remark value ‘I’ which will be applicable to all collection codes of Form 27EQ
- I: ‘If collection is at a higher rate in view of section 206CCA’
11.Change in validation related to section code 196D in Form 27Q
- Existing remark value “C” will be applicable for this section with their existing validations in case of non-availability of PAN.
- Newly added remark “I” and existing remark “G” will also be applicable to this section code for no deduction.
- Remark “I” will be applicable in case of nil challan return.
- These changes will be applicable for regular and correction statements pertaining to FY 2021-22 onwards.
12. Changes in validations of Section 194K of Form 26Q
- Existing Remark “B” (In case of no deduction on account of declaration under section 197A) will also be applicable for this section
- These changes will be applicable for regular and correction statements pertaining to
- FY 2021-22 onwards.
This version of RPU is applicable with effect from October 01, 2021 onwards can be downloaded from TIN website. (Click here to download https://www.tinnsdl.com/downloads/e-tds/eTDS-download-corr.html)
