The NSDL e-Governance Infrastructure Limited introduced an online facility in 2004 for eligible entities to submit their TCS/e-TDS returns to TIN. The said facility can be availed by entities which possess a 10-digit TAN (reformatted). Any entity which intends to use the said facility has to first register as an organisation. Also, an entity must have a Digital Signature Certificate from any Certifying Authority approved by NSDL.
File Validation Utility:
FVU stands for File Validation Utility. Form 24G (correction or regular) is validated using the FVU facility. In other words, after Form 24G file is created according to the prescribed format, it is verified through the File Validation Utility (FVU), which can be downloaded for free from the official website of the Tax Information Department. Form 24G from FY 2005-06 can be validated using the FYU. In case of any errors in the file, the FVU will bring them to light, following which, the errors can be resent for verification using the same utility until Form 24G sans errors is generated. Upon successful verification/validation by the File Validation Utility, the file generated should be submitted to a TIN-FC.
It is important to note that form 24G FVU is Java-based in that IBM JRE (188.8.131.52) or SUN JRE (1.4.2_04) have to be installed on a computer. Form 24G FVU consists of two files as listed below:
- Form 24G FVU.bat: Setup program for FVU installation
- Form 24G_FVU_STANDALONE.jar: FVU program file
Request for Form 24G .FVU Files:
The format prescribed for requesting a FVU file is available on the official website of TIN (Tax Information Network) of the Income Tax Department at
The AO should send a request letter to NSDL for Form 24G. FVU file. The AO should send a letter (on the official letterhead) requesting for Form 24G FVU file.
The request letter should consist of the following details:
- Reason for requesting Form 24G file
- Name of the Accounts Officer
- AIN (Accounts Office Identification Number)
- Financial year
- Provisional Receipt Number (correction/regular)
- Filing method
- Signature of an authorized person with his or her designation and name
- Email ID
- Mobile number (authorized person)
The AO should send the request letter to NSDL at the address mentioned below:
NSDL e-Governance Infrastructure Limited
1st Floor, Times Tower,
Kamala Mills Compound,
Senapati Bapat Marg,
Lower Parel (W),
Mumbai – 400013#
There are no charges for requesting a FVU file. Also, there are no documents which have to be submitted with the FVU file request letter. The FVU of Form 24G statement accepted at TIN (original) should be preserved in order to create correction Form 24G statement. In case the original form has been lost, a request can be sent to NSDL in the above format.
It is important to note that NSDL will send the FVU file on the email ID stated in the last Form 24G which was accepted at TIN. Also, the FVU file will be sent in a zip file. The password for the Zip file is a 15-digit provisional receipt number. Also, ‘Request for Form 24G FVU file’ must be mentioned on the cover of the envelope requesting a Form 24G .fvu file.