File Validation Utility (FVU) for Quarterly TDS/TCS Regular and Correction Statements. 
This utility is to be used for validation (format level) of e-TDS/TCS statement before furnishing the statement either online directly to NSDL or with a TIN-FC.
Procedure for validation is same for regular and correction statements.
Deductors/collectors are advised to verify details of their TAN at ITD web-site (www.incometaxindia.gov.in).  If ITD data is not updated then submit form for 'Changes or Correction in TAN Data for TAN allotted' along with the statement.  
The input screen of FVU has three fields viz; 'Input File','Challan Input File' and 'Error/Upload & Statistics Report File'.
TDS / TCS Input File
	Specify the name (with the .txt extension) of the input file (including the path) i.e. the name of the e-TDS/TCS statement prepared as per file format to be validated by the FVU.
	 Input filename should not be more than 12 characters (including the .txt extension) and should not contain any special characters eg. : , \ / etc.,. Extension of Input file should be in small case.
For example Filename can be FORM27EQ.txt

Challan Input File
 Specify the name (with the .csi extension) of the input file (including the path) i.e. the name of the challan file downloaded from Challan Status Inquiry for the verification of challan in TDS/TCS statement
 Input filename should not be more than 25 characters (including the .csi extension) and should not contain any special characters eg. : , \ / etc.,.
For example Filename can be MUMM11111A040909.csi
Error/Upload & Statistics Report File
Specify the path where either an 'error' or 'upload & statistics report files' generated by the FVU on completion of validation should be saved.  The path can be same as the input file path or different.  Do not specify any filename, only provide the path.
In case of an 'invalid file', an 'error file' will be generated. This will be an html file with the same filename as the input file with err appended after the file name and html as extension. Example, if the input file name is FORM27EQ.txt the error filename will be 'FORM27EQerr.html' (a carat separated text file with .err as extension will also get generated with the same information, filename FORM27EQ.err).  The error file will contain details of erroneous records like Line no, record type, batch no., challan no., deductee/salary detail no., along with the error code and the corresponding error description.
The deductor/collector will rectify the errors and validate the statement again through the FVU.

In case the input file is valid, FVU will generate three files:
	FORM27EQ.html - 'TDS/TCS Statement Statistics Report'
	FORM27EQ_PAN_Statistics.html - PAN Statistics Report 
	FORM27EQ.fvu - 'upload file' and
	FORM27EQ_Electronic_Statement_Warning_File.html (If any)
FORM27EQ.html is a 'TDS/TCS Statement Statistics Report' which is a summary of the e-TDS/TCS statement successfully validated by the FVU.
In case of a multiple batch correction statement separate Statement Statistic Reports will be generated for each batch in the same .html file. 
FORM27EQ_PAN_Statistics.html is a PAN Statistics Report which contains list of deductee PAN deficiencies like invalid PAN, PAN not available, PAN applied.
PAN Statistics Report will be generated only if value in deductee PAN field is 'PANINVALID', 'PANNOTAVBL' and 'PANAPPLIED'. 
FORM27EQ.fvu is an 'upload file' generated with the same filename as the 'input file' but with extension .fvu.  Example 'input file' name is FORM27EQ.txt, the upload file generated will be FORM27EQ.fvu.
The upload file generated by the FVU (FORM27EQ.fvu) is a valid statement containing a value generated by the FVU which indicates that the statement has been successfully validated through the FVU.
No modifications should be made in the upload file (.FVU).
Deductors/collectors are advised to match totals and other deductor details (like name, PAN, TAN, F.Y.,) with physical Form 27A.

Warning file is generated by FVU if:
1.	The value in the Bank Branch Code (BSR code) field of challan in the e-TDS/TCS statements is not present in the authorized list of collecting Bank Branch Codes in the FVU and/or
2.	If the PAN of the deductor is same as that of any deductee in the e-TDS/TCS  statement.
3.	 If the challans details of the statement do not match with the details uploaded by the bank.
This file is generated to give an alert to the deductor about the records in which invalid values are mentioned.
In case of regular statements the upload file is to be submitted to a TIN-FC in a CD/floppy along with physical Form 27A or directly to NSDL through the online upload facility at www.tin-nsdl.com.
In case of correction statements the upload file is to be submitted to a TIN-FC in a CD/floppy along with following documents: 
(1)Statement Statistics Report generated by FVU 
(2)Form No.27A 
(3)Copy of the provisional receipt of regular statement
