Friends, In New NSDL RPU 3.7, a new field has been inserted in FORM named "Has Regular Statement for Form 24Q or 26Q filed for earlier period". Lot of deductors are in confusion what is to be selected here. I just want to clear that regarding selection of Y or N, "N" will be selected only when deductor is submitting first time FORM 24Q or 26Q under a new TAN. After submitting any regular statement, Y will be selected in next time and will be entered Acknowledgement Number / Token Number of Last accepted regular statement for FORM 24Q or 26Q. To more clarify some examples are also given below :-
Examples :-
| Sr.No. | Particulars | Has Regular Statement for Form 24Q or 26Q filed for earlier period | Receipt No. of Earlier Statement filed for Form 24Q or 26Q |
| (Selection of Y or N) | (Acknowledge No. or Token No.) | ||
| 1 | Deducor has never filed any form / return earlier due to new TAN allotment | N | Not Applicable |
| 2 | Deductor has submitted 26Q earlier and Now goging to Submit 24Q first time | N | Not Applicable |
| 3 | Deductor has submitted 24Q earlier and Now goging to Submit 24Q second time | Y | Token Number of Last Accepted Regular Statement |
| 4 | Deductor has not submit 26Q for Quarter 2 due to Nil Data and have already filed statement for Quarter 1. Now he want to submit return / Statement for Quarter 3. | Y | Token Number of first Quarter of Regular Statement of FORM 26Q if accepted by TIN center |
| 5 | Deductor has not submit 26Q for Quarter 2 due to Nil Data and have already filed statement for Quarter 1 which was rejected by TIN with any reason. Now he want to submit return / Statement for Quarter 3. | N | Not Applicable, As deductor has not any Valid Token Number or Acknowledgement Number of Accepted Regular Statement |
| 6 | Deductor had filed 26Q in Financial Year 2008-09 and now going to submit 26Q in Financial Year 2013-14 | Y | Token Number of Last Accepted Regular Statement filed in Financial Year 2008-09 |
| 7 | Deductor had filed 26Q in Financial Year 2008-09 and now going to submit 24Q in Financial Year 2013-14 first time under his TAN | N | Not Applicable as Deductor has not never filed 24Q earlier |
In case any deductor wants to clarification on above topic , he may ask through email at easyjain@gmail.com.