Generate FVU file

The FVU file is the TRACES-readable text file that contains the TDS return data + structure. Every quarterly TDS return (24Q / 26Q / 27Q / 27EQ) must be in FVU format before upload.

Steps

TDS → Returns → \[id\] → Generate FVU

ThynkTax:

1. Loads all deductions in the period
2. Loads all challan matches
3. Loads the deductee master (PAN, name, section)
4. Runs the NSDL FVU validator (current version v8.7)
5. Outputs:

- .fvu file (the upload payload) - .html report (human-readable validation summary) - Form 27A (the cover page; signed by the responsible person)

Common validation errors

• Invalid PAN - challan / deductee PAN does not match the NSDL format
• TAN does not match challan - the TAN on the challan differs from the return TAN
• Deductee count limit - Form 24Q is limited to specific deductee counts per challan
• Section / nature of payment mismatch - section in the deduction doesn't match the nature of payment in the challan

ThynkTax shows each error inline with a one-click fix where possible.

After FVU generation

Either:

• Auto-upload via TRACES API (Tier 3 approval gate) - recommended for monthly cadence
• Download FVU file and upload manually at incometaxindia.gov.in
• Hand off to a third-party preparer (e.g. Skorydov)

Filing fee

There is no FVU generation fee. Late filing of TDS return attracts ₹200/day under Section 234E (capped at the TDS amount).