How to File a Quarterly TDS Return — RPU, FVU, Upload and Form 16A / 131

Step by step

1. 1

   Collect challans

   Note the BSR code, date and challan serial number (CIN) of every TDS deposit for the quarter.

2. 2

   Prepare in RPU

   Fill deductor details, challans and deductee rows (PAN, section, amount, rate, date).

3. 3

   Validate in FVU

   Use the consolidated file (.tds) and the challan input file (CSI) from the portal; fix errors until the FVU file is created.

4. 4

   Upload

   e-filing portal → e-File → Income Tax Forms / TDS → upload the .fvu file and verify with DSC or EVC.

5. 5

   Check processing

   Track the token; download the justification report on TRACES if defaults appear.

6. 6

   Issue certificates

   Download Form 16A / 131 (and Form 16 / 130 for salary) from TRACES and send to deductees.

Errors that cause defaults

• Wrong or invalid PAN — 20% rate applies
• Challan amount not matching the rows
• Wrong section code
• Late deduction or late deposit dates — interest computed automatically

Common mistakes

• Uploading with an old FVU version
• Ignoring short-payment intimations

Frequently asked questions

Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.