How to Generate TDS File Using RPU?

In India, the process of Tax Deducted at Source (TDS) plays an essential role in ensuring a steady inflow of revenue to the government while making the tax collection more efficient and effective. Every individual or organisation responsible for deducting tax at source must file quarterly TDS returns with the Income Tax Department. To simplify this process, the National Securities Depository Limited (NSDL) provides a free tool known as the Return Preparation Utility (RPU).

This tool helps deductors prepare, validate, and generate TDS files that can later be uploaded to the TIN-NSDL portal. In this blog, we’ll discuss in detail what RPU is, why it’s important, and the detailed steps to generate a TDS file using RPU

What is RPU?

The Return Preparation Utility (RPU) is a free software provided by NSDL for preparing TDS/TCS returns as per the prescribed format of the Income Tax Department. The tool ensures that all the necessary fields and file structures meet official compliance requirements, thus reducing the chances of rejection.

RPU is designed to work in combination with another tool called File Validation Utility (FVU). Once a TDS return file is generated using RPU, it must be validated through FVU before submission.

RPU supports all types of TDS forms, such as:

• Form 24Q – for salaries
• Form 26Q – for payments other than salary (for Indian residents)
• Form 27Q – for payments to non-residents
• Form 27EQ – for Tax Collected at Source (TCS)

Why Use NSDL RPU?

Many businesses and accountants use private TDS software, but NSDL’s RPU has certain unique advantages:

1. Free of Cost – No licensing or subscription fees are required.
2. Officially Approved – Developed and maintained by NSDL, it’s fully compliant with the latest government standards.
3. Error-Free Returns – Reduces common errors while preparing returns.
4. Regularly Updated – Updated as per new TDS provisions, sections, and file formats.
5. Simple and Transparent – Easy to use with clear field-wise instructions.

Prerequisites Before Using RPU

Before generating your TDS file, make sure you have the following:

1. Valid TAN (Tax Deduction and Collection Account Number)
2. Details of Challans (such as BSR code, date of deposit, challan serial number, and amount)
3. PAN details of deductor and deductees
4. TDS rate and section details applicable to each deduction
5. Quarter and Financial Year for which TDS return is to be filed
6. The latest version of RPU and FVU was downloaded from the official NSDL website

Step-by-Step Process to Generate TDS File Using RPU

Step 1: Download and Install RPU

1. Visit the official NSDL website: https://www.tin-nsdl.com
2. Navigate to Downloads → e-TDS/e-TCS → Return Preparation Utility (RPU).
3. Download the latest version of RPU and FVU (usually available as ZIP files).
4. Extract the files into a folder on your system.
5. No installation is required — you can run the RPU directly by opening the “TDS_RPU.bat” or “TDS_RPU.exe”

Step 2: Open RPU and Choose the Form Type

Once the RPU is open:

1. Select the Form Type — choose one from 24Q, 26Q, 27Q, or 27EQ depending on your filing requirement.
2. Choose the Financial Year and Quarter (Q1, Q2, Q3, or Q4).
3. Select whether the return is Regular, Correction, or Revised.
4. Enter your TAN details and Name of the Deductor…!

Step 3: Fill Deductor Details

You need to provide the following:

• TAN and PAN of the deductor
• Name, Address, and PIN code of the deductor
• Responsible Person’s Name and Designation
• Contact details such as phone number and email ID
• Type of Deductor (Company, Individual, Government Office, etc.)

Click “Save” after filling in all fields.

Step 4: Enter Challan Details

In this section, add all the challans (payments) through which TDS was deposited.

Each challan entry requires:

• BSR Code (from the challan counterfoil)
• Date of Deposit (DD/MM/YYYY format)
• Challan Serial Number
• Total Amount and TDS Amount
• Interest, Fees, and Other Amounts (if applicable)

Save the details and move to the next tab.

Step 5: Enter Deductee Details

For each challan, you must link the deductee details:

• PAN of Deductee
• Name of Deductee
• Payment Amount
• TDS Deducted and Deposited
• Section Code (e.g., 194C for contractor payment, 192 for salary, etc.)
• Date of Payment/Credit
• Nature of Payment

Step 6: Verify and Save the Return

After entering all challans and deductees:

1. Click on “Create File” or “Save File”.
2. RPU will prompt you to select the destination folder where the output file will be saved.
3. The system will generate two files:
   • .TDS file – the main return file
   • Control Total File – summary of the data entered

These files must now be validated using the File Validation Utility (FVU).

Step 7: Validate the File Using FVU

1. Open the exe file from the extracted folder.
2. Browse and select the .TDS file generated from RPU.
3. Choose the output directory for the validated file.
4. Click on “Validate”.

If there are any errors, an error report will be generated. Review and correct the errors in RPU, then validate again.
Once successfully validated, an .fvu file will be created. This file is your final TDS return file ready for submission.

Step 8: Submit the TDS Return File

After validation:

1. Log in to the TIN-NSDL portal or visit a TIN Facilitation Center (TIN-FC).
2. Upload or submit the validated .fvu file along with the Form 27A (generated automatically by RPU).
3. Upon successful submission, you’ll receive an acknowledgement number.
4. This acknowledgement serves as proof of the TDS return filing.

Benefits of Using RPU for TDS Returns

• Government-approved format ensures compliance.
• Reduces manual calculation errors.
• Easy to update and correct returns.
• Supports both regular and correction statements.
• Ensures smooth validation with FVU before final upload.

Conclusion

Preparing and filing TDS returns can seem a bit complex, but tools like the Return Preparation Utility (RPU) make the process simple, systematic, and well-compliant. Whether you’re a business owner, accountant or payroll professional, mastering RPU ensures timely and error-free TDS filings every quarter.

By following the above steps carefully, from downloading RPU to validating and submitting the final FVU file, you can efficiently manage your organisation’s TDS compliance.