Form 27A
Form 27A for TDS and TCS Returns: Complete Guide
In this post, we will discuss Form 27A, what it is, who needs to file it, and why it is important while submitting TDS and TCS returns.
Let’s look at these sections in detail:
- What is Form 27A?
- Who Needs to File Form 27A?
- How To Fill Form 27A?
- How To Download Form 27A From TRACES?
- How To Download Form 27A From NSDL?
- How To File Form 27A?
- Due Dates for Filing Form 27A with TDS/TCS Returns
- Common Errors to Avoid When Filing Form 27A
- Penalties for Not Submitting Form 27A on Time
- Conclusion
- FAQs
What is Form 27A?
Form 27A is a simple summary sheet of the quarterly e-TDS or TCS return. It provides a quick overview of the return filed, including the details of the deductor or collector, the total amount paid, the total tax deducted or collected, and the tax deposited with the government. It also shows the number of deductees or party records covered in the return.
This form is generated automatically by the File Validation Utility after the return file is successfully validated. A separate Form 27A has to be submitted for each e-TDS or TCS statement. The deductor must print the form, fill in the required details, sign it, and submit it, along with the return file, at the nearest TIN Facilitation Centre.
Form 27A can also be downloaded from the Income Tax Department website. It is important to ensure that the details in Form 27A match exactly with the figures in the e-TDS or TCS return to avoid rejection or delays.
Who Needs to File Form 27A?
Form 27A has to be filed by everyone who deducts or collects tax at source. This includes:
- Employers who deduct TDS from salaries.
- Businesses and professionals who deduct TDS on payments like contractor fees, professional charges, rent, commission, etc.
- Banks and other financial institutions that collect TCS on certain transactions.
- Government and non-government organisations that deduct tax at source.
Every deductor or collector must submit Form 27A along with their quarterly TDS or TCS returns, which are filed in Forms 24Q, 26Q, 27Q, and 27EQ.
How To Fill Form 27A?
- Basic Details of Deductor/Collector
- TAN (Tax Deduction and Collection Account Number)
- PAN (Permanent Account Number)
- Name, address, phone number
- Details of Person Responsible for Deduction/Collection
- Name and designation
- Address and contact details
- Control Totals for Reconciliation
- Number of deductee records in the return
- Total amount paid or credited
- Tax deducted or collected at source
- Tax deposited
- Verification and Signature
- Form 27A must be signed by the authorised person (deductor/collector)
How To Download Form 27A From TRACES?
Form 27A cannot be downloaded directly from the TDS TRACES website. It is automatically generated in PDF from the deductor’s TRACES account after the TDS/TCS return is prepared using the FVU (File Validation Utility).
Once the form details are filled in by the concerned authorities, it needs to be signed by the collector or deductor and submitted in person at the nearest TIN Facilitation Centre.
How To Download Form 27A From NSDL?
Downloading Form 27 A from NSDL is a simple process. Here are the steps:
- Go to the NSDL official website: https://www.tin-nsdl.com/
- Click on the “Downloads” tab and select e-TDS or e-TCS.
- Next, click on “Quarterly Returns” and choose “Regular”.
- On the new page, under the “Form” section, select the TDS return you want, i.e., Form 27A.
- Finally, download the form in PDF format.
How To File Form 27A?
Here is a simple step-by-step guide to file Form 27A for TDS. The process is easy if you follow each step carefully.
1. Fill in Form 27A properly. Enter details such as the total amount paid and the total TDS deducted. If you are submitting a physical form, make sure all details match with the e-TDS return filed online.
2. Mention the correct TAN of the organisation. Even a small mistake in the TAN can cause problems during return verification.
3. Enter challan details correctly, such as challan number, mode of payment and tax amount. Wrong details will force you to file the return again.
4. Submit the TDS return through the NSDL TIN official portal. If submitting offline, visit the nearest TIN Facilitation Centre managed by NSDL.
5. Use a digital signature if required. This is mandatory in certain cases for the deductor or collector.
6. If the return is accepted, you will receive a provisional receipt or token number. This number confirms that your TDS return has been filed successfully.
7. If the return is rejected, you will receive a non-acceptance memo explaining the reason for rejection.
Due Dates for Filing Form 27A with TDS/TCS Returns
As per Section 200 of the Income Tax Act, 1961, every person who deducts tax is required to deposit the TDS with the government within the prescribed time. The TDS return must also be filed on time. The due dates for filing TDS returns for FY 2025–26 are given below.
Due Dates for Filing TDS Return (FY 2025–26)
| Quarter | Period | Quarter Ending | Due Date |
|---|---|---|---|
|
1st Quarter |
April to June |
30 June |
31 July 2025 |
|
2nd Quarter |
July to September |
30 September |
31 October 2025 |
|
3rd Quarter |
October to December |
31 December |
31 January 2026 |
|
4th Quarter |
January to March |
31 March |
31 May 2026 |
Similarly, the due dates for filing TCS returns for the financial year 2024–25 are as follows.
Due Dates for Filing TCS Return (FY 2024–25)
| Quarter | Period | Quarter Ending | Due Date |
|---|---|---|---|
|
1st Quarter |
April to June |
30 June |
15 July 2025 |
|
2nd Quarter |
July to September |
30 September |
15 October 2025 |
|
3rd Quarter |
October to December |
31 December |
15 January 2026 |
|
4th Quarter |
January to March |
31 March |
31 May 2026 |
If there is any delay in filing TDS or TCS returns, penalties and interest may be charged as per the Income Tax rules. Filing returns on time helps avoid unnecessary fines and compliance issues.
Common Errors to Avoid When Filing Form 27A
| Errors | Solution |
|---|---|
|
Mismatch between electronic and physical data |
Ensure the tax deducted and tax deposited amounts match in Form 27A and the e-TDS return. |
|
Wrong TAN or PAN details |
Enter the correct TAN and PAN. Any mistake can lead to rejection or a penalty. |
|
No digital signature for online filing |
If you are filing online, you must use a valid Digital Signature Certificate. |
|
Not validating the file with FVU |
Always check it with the latest File Validation Utility before submitting. |
Penalties for Not Submitting Form 27A on Time
Yes, late submission of Form 27A can attract penalties. Form 27A is a summary of TDS or TCS returns that have to be submitted to the Income Tax Department. If it is not filed on time, the following charges may apply.
- Late filing fee:
As per Section 234E, a fee of Rs. 200 per day is charged for delay until the form is filed. This fee cannot be more than the total TDS amount. - Penalty for non-filing or wrong details:
Under Section 271H, a penalty ranging from Rs. 10,000 to Rs. 1,00,000 can be levied if the delay goes beyond one year or if incorrect information is submitted. - Interest on late payment:
As per Section 201(1A), interest is charged if tax is deducted but not deposited on time.
- Late filing fee:
Because of these charges, it is always better to file Form 27A on time and remain compliant with income tax rules.
Conclusion
Form 27A is an important document used while filing TDS or TCS returns. It gives a summary of the return and helps match the details submitted online with the physical documents. This ensures the return is processed smoothly and reduces the risk of errors that could result in notices or penalties. By correctly and on time filling and submitting Form 27A, deductors and collectors can avoid delays and fines.
For businesses and professionals handling TDS or TCS, it is important to stay up to date on the latest filing rules and due dates. Using tools like the File Validation Utility and Return Preparation Utility makes the filing process easier and more accurate.
With that, we have come to the end of this post. If you have any questions, feel free to leave them in the comment section below.
FAQs
Q.How to verify a TDS return using Form 27A?
The deductor must sign Form 27A and submit it in paper form, along with the TDS return, at the nearest TIN Facilitation Centre.
Q. Who should sign Form 27A?
Form 27A is a summary of the TDS or TCS return. It must be signed by the authorised and responsible person for filing the return.
Q. What is the difference between Form 27A and Form 16?
Form 27A is a summary statement that shows the TDS amount deducted and paid to the government. Form 16, on the other hand, is a certificate issued by the employer to the employee. It contains details of salary received, exemptions claimed, deductions allowed, and the tax deducted from the salary.
