eTDS Software

Unique Transaction Number (UTN)


The amended TDS changes of 2009-10 introduces a new Identification Number for every TDS transaction. This new identification number is Unique Transaction Number (UTN).

The implementation of UTN is from FY 2009-10. But the generation system would be in place in mid 2009-10. Department would generate UTNs for TDS transactions which were prior to technical implementation of UTN Generation System.

UTN Generation System
CBDT introduces a new TDS form (Challan) Form 17, which is a replacement for ITNS 281. The new form requires Transaction (Deductee) level details for the Total Challan Amount. On response to successful receipt of Challan Payment and Challan Information, the system will generate UTN for every TDS transaction mentioned in Form 17.

Multiple Deductions
While mentioning the Deductee records, if a Deductee has more than one TDS transaction in that month, it can be either clubbed or mentioned separately. If mentioned separately, each record will get a separate UTN, which has to be referred further.

PAN Not Available or Invalid
Form 17 should also contain the records pertaining to deductees who have not given PAN. For such records, PAN Not Available has to be selected/mentioned while making the entry in Form 17 interface. UTN will get generated for such entries and Deductee will get the credit only after Deductor files his Annual TDS with right PAN (or producing TDS certificate with Right PAN for that UTN).

Usage of UTN
Deductor has to use the UTNs collected through Form 17, in his Annual TDS returns and TDS certificates. Deductee (Tax Payer), will not be getting credit of TDS, until department receives UTN against his PAN (with effect from 2010 Assessment Year). This will be in the following ways:

  1. The first level through Form 17. (Responsibility of Deductor)
  2. If failed, then through Annual Return of TDS by Deductor. (Responsibility of Deductor)
  3. Still if not, then by producing TDS certificate received from Deductor, which contains his PAN and the details of his UTN. (Responsibility of Tax payer)

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