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NSDL Tax Information Network (TIN) 1 TIN - For a better tomorrow www.tin-nsdl.com Contents     Introduction Before TIN was set up...... After TIN was set up….. Components of TIN   NSDL Online Tax Accounting System (OLTAS) Computerization of TDS functions Generation of PAN Ledger  2 TIN - For a better tomorrow www.tin-nsdl.com Contents NSDL  TIN - The Big Picture      Taxpayer Assistance E-payment of direct tax Status of challan NSDL RPU Validating return using FVU   Preparation & Submission of e-TDS/TCS Statement e-TDS/TCS Statements –   Charges Key points 3 TIN - For a better tomorrow www.tin-nsdl.com Contents NSDL        Feedback to deductor Online views Annual Tax Statement (Form 26AS) New at TIN Key performance parameters Other facilities offered by NSDL under TIN Contact details – NSDL 4 TIN - For a better tomorrow www.tin-nsdl.com NSDL Introduction 5 TIN - For a better tomorrow www.tin-nsdl.com Challenges of Tax Administration NSDL  Tax payers to file Income Tax returns every year Income Tax returns are scrutinized by the Assessing officers   To verify correct computation of tax and deposit thereof  Assessment primarily based on documents submitted by tax payers return and 6 TIN - For a better tomorrow www.tin-nsdl.com Hurdles faced by the department  NSDL Limitations of the Income tax process     Lack of compliance by tax evaders Not filing Income Tax returns Not paying taxes Not declaring information regarding total income  Compliance – painful process for genuine taxpayers 7 TIN - For a better tomorrow www.tin-nsdl.com Strategies adopted by the department  NSDL Third party deduction of tax (TDS) Third party reporting of income (TDS) and expenditure (one in six) Intrusive investigation   8 TIN - For a better tomorrow www.tin-nsdl.com NSDL Before TIN was set up...... 9 TIN - For a better tomorrow www.tin-nsdl.com Concerns for the department  NSDL TDS in paper form - Maintenance and storage of paper returns for deductor, deductee as well as the department Reconciliation and verification of information of TDS deducted and actually deposited Loss of revenue to Government   10 TIN - For a better tomorrow www.tin-nsdl.com NSDL After TIN was set up...... 11 TIN - For a better tomorrow www.tin-nsdl.com TIN Project NSDL  Director General of Income Tax (Systems) was designated as e-TDS Administrator NSDL declared as e-TDS Intermediary for   Collection and consolidation of TDS returns, tax payment challans & AIR to the central system 12 TIN - For a better tomorrow www.tin-nsdl.com TIN - Purpose  Integrate primary information of tax collection Record keeping Dissemination and retrieval Ensure tax credit against tax received in Government account NSDL    13 TIN - For a better tomorrow www.tin-nsdl.com TIN- Benefits NSDL         Convenience in record keeping and filing of TDS returns Reduced cost of compliance for tax payers Reduction in leakage Increase in tax base Improvement in process efficiency and transparency Enables speedy reconciliation Faster transfer of tax collected to Government Data mining for trends and projections 14 TIN - For a better tomorrow www.tin-nsdl.com Components of TIN NSDL  Online Tax Accounting System (OLTAS) Computerization of TDS functions Generation of PAN Ledger   15 TIN - For a better tomorrow www.tin-nsdl.com NSDL Online Tax Accounting System (OLTAS) 16 TIN - For a better tomorrow www.tin-nsdl.com OLTAS  TDS deducted by deductor is deposited by them into the Government account through the designated banks and its branches Payment of TDS to the bank is made vide a challan Banks accept the payment and issue counterfoil of challan as proof of payment received to the deductor NSDL   17 TIN - For a better tomorrow www.tin-nsdl.com OLTAS NSDL  Upload of Tax Deposit details by banks to TIN Central System    who paid, how much, through which instrument  Facilitates verification of Tax Deposit as claimed in TDS and IT returns RBI Fu nd s Online TIN- NSDL Ch Inf allan orm ati on Tax Deposit TDS/IT OR Bank branch Nodal Branch Link Cell 18 Physical TIN - For Tax Collecting Banks a better tomorrow www.tin-nsdl.com OLTAS  Each challan uniquely identified by Challan Identification Number (CIN)    NSDL Challan serial no. Bank Branch code (BSR code) Challan Tender date  CIN provided by bank to payer/deductor on deposit of tax every tax 19 TIN - For a better tomorrow www.tin-nsdl.com Benefits of OLTAS NSDL  Receipt of tax payment information within 3 days Central database information containing tax payment   Reconciliation with RBI Facility to taxpayers to view their payment information online 20  TIN - For a better tomorrow www.tin-nsdl.com NSDL Computerization of TDS functions 21 TIN - For a better tomorrow www.tin-nsdl.com E-TDS return    Rationalization of forms –16 forms consolidated to three forms Periodicity for filing returns made from Annual to Quarterly Electronic filing mandatory for    NSDL  Corporate deductors Government deductors Deductors required to get their accounts audited u/s 44 AB of Income Tax Act Deductors having 20 or more deductee records 22 TIN - For a better tomorrow www.tin-nsdl.com E-TDS return NSDL   Minimum level of quoting PANs in the TDS return specified Necessary amendments in   Chapter XVII-B of Income Tax Act Rules 31A and 31AA of Income Tax rules  Higher rate of TDS if PAN of deductee not quoted in TDS return 23 TIN - For a better tomorrow www.tin-nsdl.com E-TDS return NSDL   Open File format – clearly defined file format for preparation of returns in ASCII format File Validation – Platform independent File validation utility (FVU) to ensure   Correct format of return Return meets the prescribed validations   Return preparation utility – Free return preparation utility made available by TIN Deductor can use any RPU for preparation of return 24 TIN - For a better tomorrow www.tin-nsdl.com Acceptance of TDS returns  NSDL Online and offline facility to deductors for preparing and submitting electronic return ERACS Tax Collecting Bank Online Deductor TDS TIN- NSDL E-TDS Return Facilitation Centre TIN - For a better tomorrow 25 www.tin-nsdl.com Acceptance of TDS returns  NSDL Direct upload of returns using Internet   Returns digitally signed by deductor Digital Signature Certificate (Class II or III)  Returns submitted at TIN-FCs   Returns in computer media Authentication of submission in summary sheet (Form 27 A) signed by deductor 26 TIN - For a better tomorrow www.tin-nsdl.com NSDL Generation of PAN Ledger 27 TIN - For a better tomorrow www.tin-nsdl.com Generation of PAN Ledger NSDL   Matching of challan information in the TDS returns with the corresponding information from OLTAS Generation of PAN Ledger for all PANs in the return provided   Challan information in return matches information in OLTAS PANs are provided in the return are valid and present in the PAN Master database. 28 TIN - For a better tomorrow www.tin-nsdl.com Feedback to Taxpayer  Deductor could verify whether  NSDL    Banks have correctly uploaded data of challans deposited by them TDS returns filed by them have been successfully uploaded to the central system Details of deposits of TDS in the returns have matched with corresponding data in OLTAS Annual Tax Statement of taxpayers (deductees) have been correctly booked 29 TIN - For a better tomorrow www.tin-nsdl.com Viewing Annual Tax Statement online  NSDL Limited password deductees   based online access to To view their Annual Tax statement online To verify whether Tax credits due to them are correctly reflecting in the Annual Tax statement 30 TIN - For a better tomorrow www.tin-nsdl.com NSDL TIN The Big Picture 31 TIN - For a better tomorrow www.tin-nsdl.com FILER S TC N / DS UR T T RE DEDUCTOR TA (TD X S/T CS ) TAX PAYER NSDL TA X TIN - FC DEDUCTOR VIEW (RETURN STATUS) IR A ERACS DIRECT UPLOAD OLTAS (BANKS) LA L AN US CH AT ST RE TU RN CPLGS TIN VIEWS ITD VIEW TIN - For a better tomorrow TAX PAYER VIEW (26AS) www.tin-nsdl.com 32 Taxpayer Assistance NSDL   Stakeholder Education Information dissemination through websites   www.incometaxindia.gov.in www.tin-nsdl.com    Deductor’s manual for providing guidance on procedures Focused Awareness Seminars for deductors Special training programs for Tax practitioners to create and spread awareness 33 TIN - For a better tomorrow www.tin-nsdl.com HOME PAGE-TIN WEBSITE NSDL 34 TIN - For a better tomorrow www.tin-nsdl.com E-payment of direct tax NSDL 35 TIN - For a better tomorrow www.tin-nsdl.com E-payment of direct tax NSDL 36 TIN - For a better tomorrow www.tin-nsdl.com E-payment of direct tax NSDL This challan should be used for deposit of TDS/TCS 37 TIN - For a better tomorrow www.tin-nsdl.com E-payment of direct tax NSDL Provide these details correctly. Banks do not have authority to rectify errors in these fields 38 TIN - For a better tomorrow www.tin-nsdl.com E-payment of direct tax NSDL E-payment of taxes to be done through your net banking account TIN - For a better tomorrow 39 www.tin-nsdl.com OLTAS-Challan Status Enquiry NSDL 40 TIN - For a better tomorrow www.tin-nsdl.com OLTAS-Challan Status Enquiry NSDL Enter challan details as provided in the challan counterfoil given by the bank 41 TIN - For a better tomorrow www.tin-nsdl.com OLTAS - Challan Status Enquiry NSDL Check status of challans deposited before preparing TDS statement 42 TIN - For a better tomorrow www.tin-nsdl.com Challan Status Enquiry NSDL Details of Challans deposited for given period can be viewed online Download the challan file and verify the challan details in the statement through FVU 43 TIN - For a better tomorrow www.tin-nsdl.com Challan Status Enquiry NSDL 44 TIN - For a better tomorrow www.tin-nsdl.com Status of challan   Online challan status track SMS based  Send SMS to 575758  SMS to contain the word CSI followed by space and CIN (BSR code, tender date, challan serial no.) amount is optional CIN and amount should be comma separated  Eg. CSI 0510001,11032009,5,5000  Status will display TAN / PAN Whether amount matched or not Received in TIN (date)  NSDL SMS charges may vary from one service provider to another 45 TIN - For a better tomorrow www.tin-nsdl.com NSDL RPU NSDL Select the Form No for which statement needs to be prepared 46 TIN - For a better tomorrow www.tin-nsdl.com NSDL RPU NSDL Select the type of statement (Regular or correction) to be prepared and click to continue 47 TIN - For a better tomorrow www.tin-nsdl.com Enter deductor details NSDL Fields marked * are mandatory fields Provide updated email id or contact phone no. TIN - For a better tomorrow 48 www.tin-nsdl.com Enter challan details – details of taxes paid NSDL Select relevant section code 49 TIN - For a better tomorrow www.tin-nsdl.com Enter challan details – details of taxes paid NSDL Mention Yes if you are a Government deductor and tax is not deposited in the bank through a challan 50 TIN - For a better tomorrow www.tin-nsdl.com Enter challan details – details of taxes paid NSDL Challan details should be as provided by the bank (Verify challan status uploaded by bank before preparing statement 51 TIN - For a better tomorrow www.tin-nsdl.com Enter deductee details (Annexure I) NSDL Select relevant challan serial no 52 TIN - For a better tomorrow www.tin-nsdl.com Enter deductee details (Annexure I) NSDL Details of selected challans will be automatically displayed in the fields highlighted in grey 53 TIN - For a better tomorrow www.tin-nsdl.com Enter deductee details (Annexure I) NSDL Sequence of serial no. of deductee records should be different for each challan 54 TIN - For a better tomorrow www.tin-nsdl.com Enter deductee details (Annexure I) NSDL Provide valid PAN of deductees 55 TIN - For a better tomorrow www.tin-nsdl.com Enter deductee details (Annexure I) NSDL Total tax deposited should be greater than or equal to total tax deducted 56 TIN - For a better tomorrow www.tin-nsdl.com Enter salary details (Annexure II – Form 24Q) NSDL Enter salary details for the entire Financial Year Provide valid PAN of employees 57 TIN - For a better tomorrow www.tin-nsdl.com Enter salary details (Annexure II – Form 24Q) NSDL Enter salary details for the entire Financial Year 58 TIN - For a better tomorrow www.tin-nsdl.com Enter salary details (Annexure II – Form 24Q) NSDL To save the intermediary file, select the option ‘Save’. This file can be reopened for further processing by using the ‘Open’ through RPU. To create ‘.txt’ file, you have to click ‘Create File’ 59 TIN - For a better tomorrow www.tin-nsdl.com Enter salary details (Annexure II – Form 24Q) NSDL Verify challan details by providing path of challan details downloaded from the TIN website (.csi file) 60 TIN - For a better tomorrow www.tin-nsdl.com Enter salary details (Annexure II – Form 24Q) NSDL Provide path where output file/error file to be generated and click on Validate 61 TIN - For a better tomorrow www.tin-nsdl.com Validating return using FVU NSDL     FVU is integrated with the NSDL RPU Returns prepared using NSDL RPU will be validated through FVU on clicking ‘Create File’ On successful validation .fvu and .txt file will be generated In case of failure of validation error file and .txt file will be generated 62 TIN - For a better tomorrow www.tin-nsdl.com Preparation of e-TDS/TCS statement – Validations  NSDL  Validate TDS/TCS statement using File Validation Utility – FVU (Latest version on NSDL website – www.tin-nsdl.com) In case of valid TDS/TCS file FVU will generate the following:    .fvu file (validated file to be submitted to TIN-FC) Statement statistic report (contains summary of statement) Deductee PAN statistic report (contains details of invalid deductee PAN in statement)  In case of invalid TDS/TCS file, error file will be generated. Rectify the error and re-validate through FVU 63 TIN - For a better tomorrow www.tin-nsdl.com Preparation of e-TDS/TCS statement – Validations Verify challan details by providing path of challan details downloaded from the TIN website (.csi file) NSDL Provide path where output file/error file to be generated and click on Validate Back TIN - For a better tomorrow 64 www.tin-nsdl.com Submission of e-TDS/TCS Statement NSDL  Submit TDS / TCS statement  Regular  file in CD / floppy Physical Form 27A Correction .fvu .fvu file in CD / floppy Physical Form 27A Statistic report in physical Photo copy of Provisional receipt of regular statement 65 TIN - For a better tomorrow www.tin-nsdl.com TDS/TCS Forms & Periodicity Quarterly (From FY 2005-06 onwards) Form No. 24Q 26Q Description For salary deduction For non-salary deduction (Rent , Contractor etc.) For deduction on payment to nonsalary non-resident Collection of TCS on sale Timber, scrap etc Quarterly Periodicity Quarterly Due Date NSDL For first three quarters: within 15 days from end of quarter. For last quarter: upto 15th May in the succeeding F .Y. Q1 – 15th Q2 – 15th Q3 – 15th Q4 – 15th July October January May 27Q 27EQ For first three quarters: within 15 days from end of quarter. For last quarter: upto 15th May in the succeeding F.Y. 27A With each e-TDS/TCS statement in physical form. 66 TIN - For a better tomorrow www.tin-nsdl.com e-TDS/TCS Statements - Charges NSDL No. of records Upto 100 101 to 1000 More than 1000 *Inclusive of taxes Upload fee (`.)* 30 182 606 No charge for statement not accepted. 67 TIN - For a better tomorrow www.tin-nsdl.com www.tin-nsdl.com e-TDS/TCS Statements – Key points NSDL  Check status of challans before preparation of TDS statement – regular/correction   Save .fvu file of all TDS/TCS statements filed Preserve all Provisional Receipts (PRN) 68 TIN - For a better tomorrow www.tin-nsdl.com e-TDS/TCS Statements – Key points NSDL  File correction return to   make changes in the TDS /TCS return filed (regular) Remove deficiencies/inconsistencies in the TDS/TCS return filed   Correction return can be filed only if ‘original’ return is accepted in TIN Check status of return prior to filing correction return 69 TIN - For a better tomorrow www.tin-nsdl.com Feedback to Deductors NSDL    Online views Non filer letters Inconsistency letters 70 TIN - For a better tomorrow www.tin-nsdl.com Online Views NSDL Challan Status Enquiry Quarterly Statement Status Refund Status Annual Tax Statement (Form 26AS) 71 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status Status displayed on the basis of TAN & Provisional Receipt number. Following details can be viewed:  NSDL      Whether statement has been uploaded to TIN central system by TINFC Status of statement at TIN (accepted / rejected) Status of challan (booked / unmatched) Number of deductees whose PAN accounts have been booked. Line no. of deductees in statements whose PAN accounts could not be booked. Confirm whether a specific PAN account has been booked. 72 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL 73 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL Provide TAN and PRN of statement for which status needs to be viewed 74 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL 75 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL 76 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL If challan status is Match pending or Match failed, deficiencies in the statement to be rectified vide correction statement 77 TIN - For a better tomorrow www.tin-nsdl.com Quarterly Statement Status NSDL Status of deductee whether booked or not can be verified by providing PAN and amount deducted 78 TIN - For a better tomorrow www.tin-nsdl.com Refund Status NSDL 79 TIN - For a better tomorrow www.tin-nsdl.com Refund Status NSDL 80 TIN - For a better tomorrow www.tin-nsdl.com Annual Tax Statement (Form 26AS) NSDL  Form 26AS is a consolidated tax statement issued under Rule 31 AB of Income Tax Rules.  Form 26AS with respect to a financial year includes details of:  All tax deducted at source (TDS); All tax collected at source (TCS); and All advance tax/self assessment tax/regular assessment tax /Fringe Benefit Tax etc., deposited in the bank by the 81 taxpayers (PAN holders). TIN - For a better tomorrow   www.tin-nsdl.com Benefits of Form 26AS PAN holder can verify the following:  NSDL TDS / TCS has been deposited to the Government account Deductor/collector has accurately filed the TDS/TCS statement giving details of the tax deducted/collected on the deductees behalf Bank has properly furnished the details of tax (e.g. Advance Tax, Selfassessment Tax etc.) directly deposited by the tax payer Consolidated tax statement (Form 26AS) as a proof of tax deducted/collected    82 TIN - For a better tomorrow www.tin-nsdl.com Form 26AS NSDL 83 TIN - For a better tomorrow www.tin-nsdl.com Form 26AS NSDL 84 TIN - For a better tomorrow www.tin-nsdl.com Form 26AS NSDL 85 TIN - For a better tomorrow www.tin-nsdl.com Views for Tax Payers- Form 26AS – addition of refund (paid) details  NSDL Refund (paid) details from FY 2009-10 (AY 2010-11) onwards E.g. refund for FY 2005-06 received in FY 2009-10 Following details will be displayed:       AY for which refund is paid Mode of payment – ECS, paper(cheque) etc Amount of refund Date of payment 86 TIN - For a better tomorrow www.tin-nsdl.com Views for Tax Payers- Form 26AS – addition of refund (paid) details NSDL 87 TIN - For a better tomorrow www.tin-nsdl.com Registration for view of Form 26AS NSDL • Registration at TIN website (www.tin-nsdl.com) • Successful Registration-Acknowledgment Slip displayed will be • Verification and Authorization by TIN-FC  Verification mode  PAN holder to visit TIN-FC – ` 15*  TIN-FC to visit PAN holder – ` 100* * Rates are exclusive of applicable service tax 88 TIN - For a better tomorrow www.tin-nsdl.com Verification & Authorization Proof of Identity  Individual: PAN Card in original with a copy  HUF: PAN Card of HUF and PAN Card of Karta  Non-individual/HUF: 1. PAN Card in original with a copy 2. Authority Letter 3. PAN Card of Authorized Individual Status of registration available on NSDL website Three days after authorization Form 26AS can be viewed online 89 NSDL TIN - For a better tomorrow www.tin-nsdl.com New at TIN     Online TAN registration Consolidated TDS/TCS statement Download of Form 26AS View of Form 26AS through Net banking Citibank N.A.  Corporation Bank  IDBI Bank Ltd.  Indian Overseas Bank  State Bank of India  State Bank of Mysore  Union Bank of India  NSDL 90 TIN - For a better tomorrow www.tin-nsdl.com New at TIN NSDL  View of Form 26AS from e-filing portal of ITD  Eight digit receipt number for TDS/TCS regular statement  Monthly statement – Form 24G to be filed by PAO 91 TIN - For a better tomorrow www.tin-nsdl.com Online TAN registration NSDL    Register your TAN on NSDL TIN website www.tin-nsdl.com Login to the website after successful registration and receipt of user id, password Request for consolidated quarterly TDS/TCS statement on login 92 TIN - For a better tomorrow www.tin-nsdl.com Online TAN registration NSDL 93 TIN - For a better tomorrow www.tin-nsdl.com Online TAN registration NSDL 94 TIN - For a better tomorrow www.tin-nsdl.com Online TAN registration form NSDL Enter relevant details. Fields marked * are mandatory 95 TIN - For a better tomorrow www.tin-nsdl.com Online TAN registration form NSDL Enter details of accepted regular statement for verification TIN - For a better tomorrow 96 www.tin-nsdl.com Consolidated TDS/TCS statement NSDL     Deductors who have registered their TAN online can request for consolidated TDS/TCS statement Consolidated FVU files is available for TDS/TCS statements pertaining to F.Y. 2007-08 and onwards. TDS/TCS statement (consolidated) provided by TIN will include all the updates done vide correction statements (accepted at TIN central system) filed by deductor/ collector. Consolidated statement will be sent to the deductor via email within 24 hours of placing request 97 TIN - For a better tomorrow www.tin-nsdl.com Contents of Consolidated TDS/TCS statement NSDL  Details as per latest statement: Updated details of deductor/challan/deductee/salary records will be provided. Challan matching flag: Challan matching flag which indicates the status of challan / transfer voucher     ‘M’ – Matched, ‘U’ – Unmatched, ‘P’ – Provisionally booked.  No updates should be carried out on challans/transfer voucher with status ‘M’ or ‘P’. 98 TIN - For a better tomorrow www.tin-nsdl.com Contents of Consolidated TDS/TCS statement  Expected record no. for challan/deductee/ salary detail record to be quoted in subsequent correction statement.  NSDL This has been incorporated to facilitate quoting record number in sequence for added records in correction statements There are 5 challans in regular statement which is accepted at TIN. 1 challan is added by furnishing correction statement which is rejected at TIN. 2 challans added by furnishing another correction statement which is accepted at TIN. If one more challan is to be added vide another correction statement, sequence number of the expected challan record in the consolidated e-TDS / TCS statement will be 8. 99 Example     TIN - For a better tomorrow www.tin-nsdl.com Contents of Consolidated TDS/TCS statement NSDL  Provisional receipt number (PRN): In correction statement, deductor/collector is required to quote PRN as under to identify the statement in TIN central system for update:   Corresponding regular statement Latest accepted/partially accepted correction statement  To facilitate the deductor/collector in quoting correct PRN of Regular and Correction statement, same is provided in the consolidated TDS/TCS statement. 100 TIN - For a better tomorrow www.tin-nsdl.com Download of Form 26AS NSDL   Form 26AS can be downloaded in text form (carat separated) from the TIN website Facility to download is available on the ‘View Tax Credit’ screen Benefits of this facility   Downloaded form 26AS can be used for preparation of Income Tax return 101 TIN - For a better tomorrow www.tin-nsdl.com Form 26AS – download of text file NSDL Form 26AS can be downloaded in text format (carat separated .txt file) by clicking here 102 TIN - For a better tomorrow www.tin-nsdl.com Eight digit receipt number NSDL  Eight digit receipt number will be issued for statements filed pertaining to FY 2010-11 and onwards Deductor has to quote this receipt number on the TDS certificates provided to the deductees.  103 TIN - For a better tomorrow www.tin-nsdl.com Form 24G – electronic TDS/TCS Book Adjustment Statement (e-TBAS)   NSDL Monthly statement To be filed by Pay and Accounts Office of Government departments (PAO/DTO/CDDO)  Where tax is transferred vide book entry (transfer voucher)   To be filed in electronic form Accounts Office Identification Number (AIN) is mandatory for preparation of Form 24G 104 TIN - For a better tomorrow www.tin-nsdl.com Procedure for allotment of AIN NSDL  Duly filled and signed AIN application form to be forwarded by PAO/DTO/CDDO to Jurisdictional CIT (TDS) CIT (TDS) to verify and forward the application to NSDL NSDL to allot AIN and send AIN allotment letter to PAO/DTO/CDDO 105   TIN - For a better tomorrow www.tin-nsdl.com Preparation of Form 24G NSDL   Open File format – clearly defined file format for preparation of returns in ASCII format File Validation – Platform independent File validation utility (FVU) to ensure   Correct format of return Return meets the prescribed validations   Return preparation utility – Free return preparation utility made available by TIN PAO/DTO/CDDO can use any RPU for preparation of return 106 TIN - For a better tomorrow www.tin-nsdl.com Key performance parameters – Increase in compliance w.r.t filing TDS/TCS statements NSDL Notes: Due date for filing Q4 of FY 2009-10 was June 15, 2010 Counts are as on July 26, 2010 TIN - For a better tomorrow 107 www.tin-nsdl.com Key performance parameters – Increase in compliance w.r.t quoting of deductee PAN NSDL Notes: Due date for filing Q4 of FY 2009-10 was June 15, 2010 Counts are as on July 08, 2010 TIN - For a better tomorrow www.tin-nsdl.com 108 Key performance parameters – Generation of Form 26AS NSDL Notes: Due date for filing Q4 of FY 2009-10 was June 15, 2010 Counts are as on July 26, 2010 TIN - For a better tomorrow 109 www.tin-nsdl.com Other facilities offered by NSDL under TIN NSDL   Acceptance of Annual Information Return Acceptance and processing of PAN / TAN applications 110 TIN - For a better tomorrow www.tin-nsdl.com Contact us at NSDL TIN Call Centre (TCC) National Securities Depository Limited 3rd Floor, Sapphire Chambers Near Baner Telephone Exchange Baner, Pune – 411 045. Tel: 020 – 2721 8080 Fax: 020 – 2721 8081 Email: tininfo@nsdl.co.in Website: www.tin-nsdl.com 111 TIN - For a better tomorrow www.tin-nsdl.com