File Format for Form 24G version 1.

5
General Notes -
1 File should be generated in ASCII Format with "txt" as filename extension.
2 Each Record (including last record) must start on new line and must end with a newline character.
The constant values as mentioned in the file format below (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be m
3 All amountletters
In BLOCK fields only.
shouldi.e.have a decimal
value value with
of field 'Record precision
Type' 2. Fractional
in case of 'File Header' portion is not
should be allowed,
specified the value
as 'FH' should
and not 'fh'. contain
4 point followed by two zero e.g 1000.00
This is a ^ delimited variable field width file. This means that in case of empty spaces there is no need to provide leading '0' fo
5 and trailing spaces for character fields.

The total number of delimiters (i.e. "^") in any type of record should be one less than the total number of fields in the respectiv
6 For example the total number of fields in "File Header record" is 14, hence the total no. of delimiters in 'File Header record' wo
7 The 'AO' stands for 'PAY & Accounts Office'/DTO and 'DDO' stands for 'Drawing & Disbursement Officer'
8 Changes made in the file format has been highlighted in green

File Header Record

Data Field Mandatory (M)/
Sr. No Field Name Type Length Optional (O)
1 Line Number INTEGER 9 M
2 Record Type CHAR 2 M
3 File Type CHAR 4 M
4 File Creation Date DATE 8 M

5 Type of Statement CHAR 1 M

6 Uploaded By CHAR 1 M
7 Accounts Office CHAR 7 M
Identification No. (AIN)
8 Number of Batches INTEGER 9 M

9 FH Record Hash NA NA NA
10 FVU Version NA NA NA
11 FVU File Level Hash NA NA NA
12 SAM Version NA NA NA
13 SAM File Level Hash NA NA NA
14 SCM Version NA NA NA
15 SCM File Level Hash NA NA NA

Batch Header Record

Sr. No Field Name Data Type Field Mandatory (M)/
Length Optional (O)
1 Line Number INTEGER 9 M

2 Record Type CHAR 2 M

3 Batch Number INTEGER 9 M

4 Transaction Type NA NA NA
5 Accounts Office CHAR 7 M
Identification No. (AIN)

6 Last Accounts Office NA NA NA

Identification No. (AIN)
7 AO_Name CHAR 75 M

8 AO_Address Line 1 CHAR 25 M

9 AO_Address Line 2 CHAR 25 O
10 AO_Address Line 3 CHAR 25 O
11 AO_Address Line 4 CHAR 25 O
12 AO_City CHAR 25 M
13 AO_State CHAR 2 M

14 AO_PIN CHAR 6 M

15 STD Code CHAR 5 M

16 Phone No. CHAR 10 M

17 Email ID CHAR 75 M

18 Responsible Person Name CHAR 75 M

19 Responsible Person CHAR 25 M

Designation
20 Financial Year CHAR 4 M

21 Last Financial Year NA NA NA

22 AO Category CHAR 2 M
23 Last AO Category NA NA NA
24 Filler 1 NA NA NA
25 Filler 2 NA NA NA
26 Filler 3 NA NA NA
27 Filler 4 NA NA NA
28 No. of Transactions INTEGER 9 M

29 Total TDS/TCS amount DECIMAL 15,2 M

reported (Sum of BAS_TAX,
SUR, EDU_CESS)

30 Original RRR No. NA NA NA

31 Previous RRR No. NA NA NA
32 Provisional Receipt Number NA NA NA

33 Provisional Receipt Date NA NA NA

34 Month of Transfer voucher INTEGER 2 M

35 Responsible person Address CHAR 25 M

Line 1
36 Responsible person Address CHAR 25 O
Line 2
37 Responsible person Address CHAR 25 O
Line 3
38 Responsible person Address CHAR 25 O
Line 4
39 Responsible person_City CHAR 25 M
40 Responsible person_State CHAR 2 M

41 Responsible person_PIN CHAR 6 M

42 Responsible person STD CHAR 5 O

Code
43 Responsible person Phone CHAR 10 O
No.
44 Responsible person E-mail CHAR 75 M
id

45 Mobile no. of Responsible INTEGER 10 O

person

46 Filer 5 NA NA NA
47 State name CHAR 2 O

48 Ministry/ Department CHAR 3 O

name

49 Sub Ministry name CHAR 3 O

50 Sub Ministry name (Others) CHAR 150 O

51 Count of 24Q transaction INTEGER 9 M

52 Control total of tax DECIMAL 15 M

deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 24Q

53 Total TDS/TCS remitted to DECIMAL 15 M

Government account
(AG/Pr CCA) for 24Q

54 Count of 26Q transaction INTEGER 9 M

55 Control total of tax DECIMAL 15 M
deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 26Q

56 Total TDS/TCS remitted to DECIMAL 15 M

Government account
(AG/Pr CCA) for 26Q

57 Count of 27Q transaction INTEGER 9 M

58 Control total of tax DECIMAL 15 M

deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 27Q

59 Total TDS/TCS remitted to DECIMAL 15 M

Government account
(AG/Pr CCA) for 27Q

60 Count of 27EQ transaction INTEGER 9 M

61 Control total of tax DECIMAL 15 M

deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 27EQ

62 Total TDS/TCS remitted to DECIMAL 15 M

Government account
(AG/Pr CCA) for 27EQ

63 PAO registration no. INTEGER 7 O

64 Count of Distinct DDOs INTEGER 9 M

65 Total TDS/TCS remitted to DECIMAL 15 M

Government account
(AG/Pr CCA)

66 Count of DDO records INTEGER 9 M

added
 67 Count of DDO records INTEGER 9 M
updated
68 Count of DDO records INTEGER 9 M
deleted
69 Receipt no. NA NA NA
70 Batch Header Record Hash NA NA NA

DDO Transaction Detail Record

Sr. No Field Name Data Type Field Mandatory (M)/
Length Optional (O)
1 Line Number INTEGER 9 M
2 Record Type CHAR 2 M

3 Batch Number INTEGER 9 M

4 Revision Mode NA NA NA
5 Serial No. INTEGER 9 M
6 Filler 6 NA NA NA
7 TAN of the DDO CHAR 10 M

8 Name of the DDO CHAR 75 M

9 DDO_Address Line 1 CHAR 25 M

10 DDO_Address Line 2 CHAR 25 O
11 DDO_Address Line 3 CHAR 25 O
12 DDO_Address Line 4 CHAR 25 O
13 DDO_City CHAR 25 M
14 DDO_State CHAR 2 M

15 DDO_Address PIN CHAR 6 M

16 TDS/TCS deducted DECIMAL 15 M
Amount (in `)

17 Filler 7 NA NA NA
18 DDO registration no. CHAR 10 O
(provided by central record
keeping agency)
19 DDO code CHAR 20 O
20 E-mail ID of DDO CHAR 75 O
21 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA) (`)

22 Nature of deduction CHAR 4 M

23 DDO Mapping/ update CHAR 1 O

24 DDO serial no. NA NA NA
25 Filler 8 NA NA NA
26 Filler 9 NA NA NA
27 Filler 10 NA NA NA
28 Filler 11 NA NA NA
29 Filler 12 NA NA NA
30 Filler 13 NA NA NA
31 Filler 14 NA NA NA
32 Filler 14 NA NA NA
33 Transaction Detail Record NA NA NA
Hash
 xtension.
ust end with a newline character.
s of fields viz. 'Record Type', 'Upload Type' etc.) need to be mentioned
2. Fractional
File Header' portion is not
should be allowed,
specified the value
as 'FH' should
and not 'fh'. contain decimal

ase of empty spaces there is no need to provide leading '0' for numerals

uld be one less than the total number of fields in the respective record.
14, hence the total no. of delimiters in 'File Header record' would be 13.
nds for 'Drawing & Disbursement Officer'

er Record

Remarks
Running sequence number for each line in the file.
Value should be "FH" signifying "File Header" record.
Value should be "24G".
Date should be in DDMMYYYY format
It should not be future date.
Value should be "O" (Original).
Value should be "D".
Indicates the AIN allotted to the Accounts Office. Value
should be 7 digit
Indicates the number of batches that the file contains. Value
must always be 1.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.

der Record
Remarks

Running sequence number for each line in the statement

Value should be "BH" signifying the Batch Header Record.

Value should always be 1.

No value should be specified. For future use
Value should be same as AIN allotted to the Accounts
Office. Must be same as mentioned in Field No. 7 of File
Header (FH).
No value should be specified. For future use

Mention Name of Accounts Office.

Example: 'PAO, Chief Labour Commissioner'
Mention address of AO
Mention address of AO
Mention address of AO
Mention address of AO
Mention City/District of AO
Mention numeric code for State/UT of AO office. For list of
state code refer Annexure 1.
Mention PIN Code of AO
Value must be >= 110001.
Value should not be equal to 000000 & 999999
Mention STD Code of AO.
In case mobile no. is mentioned, then STD Code should be
'91'.
Mention Phone Number. Only Numeric values allowed.

Mention Email ID.

1. @ and '.' should be mentioned.
2. Both @ and '.' should be preceded and succeeded by
atleast one character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.

Mention name of person responsible furnishing 24G

statement.
Mention designation of person responsible, furnishing 24G
statement.
Mention financial year for which Form 24G is submitted.
Must be >= 2005.
E.g for Financial Year 2005-06 value should be 2005, for
Financial Year 2006-07 value should be 2006, etc. (value
should be less than or equal to current year)
No value should be specified. For future use
Mention DDO Category as per annexure 2
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
Mention Number of transactions (should be equal to total
no. of DDO records) pesent in the statement. Count should
be >= 1
Mention the total tax deducted/collected. The value should
be sum of values in field "Tax Deducted/Collected (Sum of
Bas_Tax,Sur, Edu_Cess)" across all Transaction Detail
(DDO) records of the statement. Value should be in
Decimal. Must be > = 0.00

No value should be specified. For future use

No value should be specified. For future use
No value should be specified.

No value should be specified.

Month in which tax has been paid to government through
transfer voucher should be provided.
Value should be between 1 to 12 and value should be less
than or equal to current month (Refer Annexure 7)

Mention address of Responsible person

Mention address of Responsible person

Mention address of Responsible person

Mention address of Responsible person

Mention City/District of AO
Numeric code for State/UT of AO office. For list of state
code refer Annexure 1.
PIN Code of Responsible person adress. Value must be >=
110001
STD Code for phone number should be of 5 digits
STD Code for mobile should be '91'.
Mention Phone Number. Only Numeric values allowed.
Either Phone no. or mobile no is mandatory.
Mention Email ID.
1. @ and '.' should be mentioned.
2. Both @ and '.' should be preceded and succeeded by
atleast one character.
3. At least one '.' should come after '@'.
4. All printable characters allowed except '^' and space.

10 digit mobile number of responsible person to be

mentioned. Either Phone no. or mobile no is mandatory.

No value should be specified. For future use

Numeric code of state should be provided for state
government, refer Annexure 1
Numeric code for Ministry name should be provided.
Refer Annexure 3 for list of Ministry name codes Mandatory
for AO category central government
Numeric code for sub ministry name should be provided.
Refer Annexure 4, for list of sub ministry name codes
Mandatory for AO category central government

If numeric code '99' (i.e. Other) is provided in Ministry

Name field then value in sub ministry name "Other" field
should be provided
Total number of DDO transactions for Form 24Q.
If there are no transcation for Form 24Q, then value 0 should
be provided in the field
Total tax deducted/collected for Form 24Q.
Value should be sum of values in field "Tax
Deducted/collected Amount" across all Transaction Detail
(DDO) records of the statement for Form 24Q. Value should
be in Decimal. Must be > = 0.00
Total amount of TDS/TCS remitted to Government account
(AG/Pr. CCA) for 24Q.
Value should be sum of values in field "Total TDS/TCS
remitted to Government account (AG/Pr CCA)" across all
Transaction Detail (DDO) records of the statement for 24Q.
Value should be in Decimal. Must be > = 0.00

Total number of DDO transaction for Form 26Q.

If there are no transcations for Form 26Q, then value 0
should be provided in the field.
Total tax deducted/collected for Form 26Q.
Value should be sum of values in field "Tax
Deducted/collected Amount" across all Transaction Detail
(DDO) records of the statement for Form 26Q. Value should
be in Decimal. Must be > = 0.00
Total amount of TDS/TCS remitted to Government account
(AG/Pr. CCA) for 26Q.
Value should be sum of values in field "Total TDS/TCS
remitted to Government account (AG/Pr CCA)" across all
Transaction Detail (DDO) records of the statement for 26Q.
Value should be in Decimal. Must be > = 0.00

Total number of DDO transaction for Form 27Q.

If there are no transcations for Form 27Q, then value 0
should be provided in the field.
Total tax deducted/collected for Form 27Q.
Value should be sum of values in field "Tax
Deducted/collected Amount" across all Transaction Detail
(DDO) records of the statement for Form 27Q. Value should
be in Decimal. Must be > = 0.00
Total amount of TDS/TCS remitted to Government account
(AG/Pr. CCA) for 27Q.
Value should be sum of values in field "Total TDS/TCS
remitted to Government account (AG/Pr CCA)" across all
Transaction Detail (DDO) records of the statement for 27Q.
Value should be in Decimal. Must be > = 0.00

Total number of DDO transaction for Form 27EQ.

If there are no transcations for Form 27EQ, then value 0
should be provided in the field.
Total tax deducted/collected for Form 27EQ.
Value should be sum of values in field "Tax
Deducted/collected Amount" across all Transaction Detail
(DDO) records of the statement for Form 27EQ. Value
should be in Decimal. Must be > = 0.00
Total amount of TDS/TCS remitted to Government account
(AG/Pr. CCA) for 27EQ.
Value should be sum of values in field "Total TDS/TCS
remitted to Government account (AG/Pr CCA)" across all
Transaction Detail (DDO) records of the statement for 27EQ.
Value should be in Decimal. Must be > = 0.00

PAO registration no. allotted by the CRA system should be

stated.
Number of distinct TANs pesent in the Transaction Detail
(TD) across nature of deduction. Count should be >= 1
(Count will be 0, if TAN of all the DDOs is Invalid i.e.
TANINVALID, TANNOTABVL or TANAPPLIED)

Total amount of tax deducted/collected to be provided.

Value should be sum of values in field "Total TDS/TCS
remitted to Government account (AG/Pr. CCA)" across all
Transaction Detail (DDO) records of the statement. Value
should be in Decimal. Must be > = 0.00

Number of DDO records pesent in the AIN-DDO mapping

with mode 'A' in the file
 Number of DDO records pesent in the AIN-DDO mapping
with mode 'U' in the file
Number of DDO records pesent in the AIN-DDO mapping
with mode 'D' in the file
No value should be specified.
No value should be specified.

n Detail Record
Remarks

Running sequence number for each line in the file.

Value should be 'TD' signifying the Transaction Detail
(DDO) Record.
Value should be same as "Batch Number" field in "Batch
Header" record.
No value should be specified. For future use
Serial no. should start with '1' and in increasing order.
No value should be specified. For future use
Mention ten digit valid TAN of DDO. Should be in Capital.

Mention Name of DDO

example Asstt. Labour Commissioner
Mention Address of DDO
Mention Address of DDO
Mention Address of DDO
Mention Address of DDO
City/District of DDO.
Mention State/UT of DDO. Mention numeric code for the
state as per annexure 1
Pin Code of DDO. Value must be >= 110001
Provide total TDS/TCS amount (sum of TDS/TCS,
education cess and surcharge) under the head 'Nature of
Deduction' for each DDO for each month . Must be >= 0.00

No value should be specified. For future use

Mention DDO registration number provided by Central
Record Keeping Agency if available.

Mention DDO code if available.

Mention e-mail id of DDO
Provide total TDS/TCS amount (sum of TDS/TCS,
education cess and surcharge) remitted to Government
account (AG/PR.CCA) under the head 'Nature of
Deduction' for each DDO for each month . Value should be
in Decimal. Must be > = 0.00
Nature of Deduction / Collection. Mention values as per the
annexure 5.
Values allowed are 24Q, 26Q, 27Q and 27EQ.
Value should be as per Annexure 6
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified.
 File Format for Form 24G version 1.5
General Notes -
1 File should be generated in ASCII Format with "txt" as filename extension.
2 Each Record (including last record) must start on new line and must end with a newline c
3 All amount
The constantfields should
values have a decimal
as mentioned value
in the file withbelow
format precision of 2.of
(values Fractional
fields viz.portion
'RecordisTy
n
4 followed
This
BLOCK ^by two
is a letters zeroi.e.
delimited
only. e.gvalue
1000.00
variable field width
of field file. This
'Record Type'means that
in case of in case
'File of empty
Header' spaces
should the
be spe
5 trailing
The totalspaces
numberforof
character fields.
delimiters (i.e. "^") in any type of record should be one less than the t
6 example the total number of fields in "File Header record" is 14, hence the total no. of deli
7 The 'AO' stands for 'PAY & Accounts Office'/DTO and 'DDO' stands for 'Drawing & Disb
8 Changes made in the file format has been highlighted in green

Data File Header Record

Mandatory (M)/
Sr. No Field Name Type Field Length Optional (O)
1 Line Number INTEGE 9 M
R
2 Record Type CHAR 2 M
3 File Type CHAR 4 M
4 File Creation Date DATE 8 M

5 Type of Statement CHAR 1 M

6 Uploaded By CHAR 1 M
7 Accounts Office CHAR 7 M
Identification No.
(AIN)
8 Number of INTEGE 9 M
Batches R
9 FH Record Hash NA NA NA
10 FVU Version NA NA NA
11 FVU File Level NA NA NA
Hash
12 SAM Version NA NA NA
13 SAM File Level NA NA NA
Hash
14 SCM Version NA NA NA
15 SCM File Level NA NA NA
Hash

Batch Header Record

Sr. No Field Name Data Field Length Mandatory (M)/
Type Optional (O)
1 Line Number INTEGE 9 M
R
2 Record Type CHAR 2 M
3 Batch Number INTEGE 9 M
R
4 Transaction Type CHAR 1 M

5 Accounts Office CHAR 7 M

Identification No.
(AIN)
6 Last Accounts NA NA NA
Office
Identification No.
(AIN)
7 AO_Name CHAR 75 M

8 AO_Address Line CHAR 25 M

1
9 AO_Address Line CHAR 25 O
2
10 AO_Address Line CHAR 25 O
3
11 AO_Address Line CHAR 25 O
4
12 AO_City CHAR 25 M
13 AO_State CHAR 2 M

14 AO_PIN CHAR 6 M

15 STD Code CHAR 5 M

16 Phone No. CHAR 10 M

17 Email ID CHAR 75 M

18 Responsible CHAR 75 M
Person Name
19 Responsible CHAR 25 M
Person
Designation
20 Financial Year CHAR 4 M

21 Last Financial NA NA NA
Year
22 AO Category CHAR 2 M
23 Last AO Category NA NA NA

24 Batch Updation integer 1 M

Indicator

25 Filler 2 NA NA NA
26 Filler 3 NA NA NA
27 Filler 4 NA NA NA
28 No. of INTEGE 9 M
Transactions R
29 Total TDS/TCS DECIM 15,2 M
amount reported AL
(Sum of
BAS_TAX, SUR,
EDU_CESS)

30 Original RRR No. NA NA NA

31 Previous RRR No. NA NA NA

32 Provisional NA NA NA
Receipt Number
33 Provisional NA NA NA
Receipt Date
34 Month of CHAR 2 M
Transfer voucher

35 Responsible CHAR 25 M
person Address
Line 1
36 Responsible CHAR 25 O
person Address
Line 2
37 Responsible CHAR 25 O
person Address
Line 3
38 Responsible CHAR 25 O
person Address
Line 4
39 Responsible CHAR 25 M
person_City
40 Responsible CHAR 2 M
person_State
41 Responsible CHAR 6 M
person_PIN
42 Responsible CHAR 5 O
person STD Code

43 Responsible CHAR 10 O
person Phone No.
44 Responsible CHAR 75 M
person E-mail id

45 Mobile no. of INTEGE 10 O

Responsible R
person
46 Filer 5 NA NA NA
47 State name CHAR 2 O

48 Ministry/ CHAR 3 O
Department name

49 Sub Ministry CHAR 3 O

name

50 Sub Ministry CHAR 150 O

name (Others)

51 Count of 24Q INTEGE 9 M

transaction R

52 Control total of DECIM 15 M

tax AL
deducted/collecte
d (Sum of
BAS_TAX, SUR,
EDU_CESS) for
24Q
53 Total TDS/TCS DECIM 15 M
remitted to AL
Government
account (AG/Pr
CCA) for 24Q

54 Count of 26Q INTEGE 9 M

transaction R
55 Control total of DECIM 15 M
tax AL
deducted/collecte
d (Sum of
BAS_TAX, SUR,
EDU_CESS) for
26Q
56 Total TDS/TCS DECIM 15 M
remitted to AL
Government
account (AG/Pr
CCA) for 26Q

57 Count of 27Q INTEGE 9 M

transaction R

58 Control total of DECIM 15 M

tax AL
deducted/collecte
d (Sum of
BAS_TAX, SUR,
EDU_CESS) for
27Q
59 Total TDS/TCS DECIM 15 M
remitted to AL
Government
account (AG/Pr
CCA) for 27Q

60 Count of 27EQ INTEGE 9 M

transaction R

61 Control total of DECIM 15 M

tax AL
deducted/collecte
d (Sum of
BAS_TAX, SUR,
EDU_CESS) for
27EQ
 62 Total TDS/TCS DECIM 15 M
remitted to AL
Government
account (AG/Pr
CCA) for 27EQ

63 PAO registration INTEGE 7 O

no. R
64 Count of Distinct INTEGE 9 M
DDOs R

65 Total TDS/TCS DECIM 15 M

remitted to AL
Government
account (AG/Pr
CCA)
66 Count of DDO INTEGE 9 M
records added R
67 Count of DDO INTEGE 9 M
records updated R
68 Count of DDO INTEGE 9 M
records deleted R
69 Receipt no. NA NA NA
70 Batch Header NA NA NA
Record Hash

DDO Transaction Detail Record

Sr. No Field Name Data Field Length Mandatory (M)/
Type Optional (O)
1 Line Number INTEGE 9 M
R
2 Record Type CHAR 2 M

3 Batch Number INTEGE 9 M

R
4 Revision Mode CHAR 1 M
(Type of
Correction on
TD)
5 Serial No. INTEGE 9 M
R

6 LAST DDO TAN char 10 O

7 TAN of the DDO CHAR 10 M

8 Name of the DDO CHAR 75 M

9 DDO_Address CHAR 25 M
Line 1
10 DDO_Address CHAR 25 O
Line 2
11 DDO_Address CHAR 25 O
Line 3
12 DDO_Address CHAR 25 O
Line 4
13 DDO_City CHAR 25 M

14 DDO_State CHAR 2 M

15 DDO_Address CHAR 6 M
PIN
16 TDS/TCS DECIM 15 M
deducted AL
Amount (in `)

17 Filler 7 NA NA NA
18 DDO registration CHAR 10 O
no. (provided by
central record
keeping agency)

19 DDO code CHAR 20 O

20 E-mail ID of DDO CHAR 75 O

21 Total TDS/TCS DECIM 15 M

remitted to AL
Government
account (AG/Pr
CCA) (`)

22 Nature of CHAR 4 M
deduction

23 DDO Mapping/ CHAR 1 O

update
24 DDO serial no. NA NA NA
34 LAST Total DECIM 15 O
TDS/TCS AL
remitted to
Government
account (AG/Pr
CCA) (`)
26 LAST DDO char 10 O
registration no.
27 LAST DDO code char 20 O

28 Last TDS/TCS DECIM 15 2

deducted AL
Amount (in `)
29 Last NAT of DED char 4 O

30 Filler 13 NA NA NA
31 Filler 14 NA NA NA
32 Filler 14 NA NA NA
33 Transaction NA NA NA
Detail Record
Hash
e extension.
must end with a newline character.
f 2.of
ues Fractional
fields viz.portion
'RecordisType',
not allowed,
'Uploadthe value
Type' should
etc.) needcontain decimal point
to be mentioned In
n case
File of empty
Header' spaces
should there is no
be specified asneed
'FH' to
andprovide
not leading '0' for numerals and
ould be one less than the total number of fields in the respective record. For
hence the total no. of delimiters in 'File H
tands for 'Drawing & Disbursement Officer'

der Record

Remarks
Running sequence number for each line in the file.

Value should be "FH" signifying "File Header" record.

Value should be "24G".
Date should be in DDMMYYYY format
It should not be future date.
Value should be "C" (Correction)

Value should be "D".

Indicates the AIN allotted to the Accounts Office. Value should be 7
digit

Indicates the number of batches that the file contains. Value must
always be 1.
No value should be specified.
No value should be specified.
No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.

ader Record
 Remarks

Running sequence number for each line in the statement

Value should be "BH" signifying the Batch Header Record.

Value should always be 1.

Value should be M

Value should be same as AIN allotted to the Accounts Office. Must be

same as mentioned in Field No. 7 of File Header (FH).

No value should be specified. For future use

Mention Name of Accounts Office.

Example: 'PAO, Chief Labour Commissioner'
Mention address of AO

Mention address of AO

Mention address of AO

Mention address of AO

Mention City/District of AO
Mention numeric code for State/UT of AO office. For list of state code
refer Annexure 1.
Mention PIN Code of AO
Value must be >= 110001.
Value should not be equal to 000000 & 999999
Mention STD Code of AO.
In case mobile no. is mentioned, then STD Code should be '91'.
Mention Phone Number. Only Numeric values allowed.
Mention Email ID. 1. @
and '.' should be mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All

Mention name of person responsible furnishing 24G statement.

Mention designation of person responsible, furnishing 24G statement.

Mention financial year for which Form 24G is submitted. Must be >=
2005.
E.g for Financial Year 2005-06 value should be 2005, for Financial
Year 2006-07 value should be 2006, etc. (value should be less than or
equal to current year)
No value should be specified. For future use

Mention DDO Category as per annexure 2

No value should be specified. For future use

No value should be specified FOR Regular and Correction type X.

Value Should be provided Only for M correction Type and the value
should be 1 when batch to be done and 0 when batch updation is not
required to be done.No validation apart from batch updation is
allowed or not will be done using this indicator.

No value should be specified. For future use

No value should be specified. For future use
No value should be specified. For future use
Mention Number of transactions (should be equal to total no. of DDO
records) pesent in the batch Count should be >= 0
Mention the total tax deducted/collected. The value should be sum of
values in field "Tax Deducted/Collected (Sum of Bas_Tax,Sur,
Edu_Cess)" across all Transaction Detail (DDO) records of the
statement. Value should be in Decimal. Must be > = 0.00

Original PRN should be provided

For first correction value in this field should be original PRN, in case
of subsequent correction PRN of last accepted correction should be
provided
No value should be specified.

No value should be specified.

Month in which tax has been paid to government through transfer

voucher should be provided.
Value should be between 1 to 12 and value should be less than or
equal to current month (Refer Annexure 7)
Mention address of Responsible person

Mention address of Responsible person

Mention address of Responsible person

Mention address of Responsible person

Mention City/District of AO

Numeric code for State/UT of AO office. For list of state code refer
Annexure 1.
PIN Code of Responsible person adress. Value must be >= 110001

STD Code for phone number should be of 5 digits

STD Code for mobile should be '91'.

Mention Phone Number. Only Numeric values allowed. Either Phone

no. or mobile no is mandatory.
Mention Email ID. 1. @
and '.' should be mentioned.
2. Both @ and '.' should be preceded and succeeded by atleast one
character.
3. At least one '.' should come after '@'.
4. All

10 digit mobile number of responsible person to be mentioned. Either

Phone no. or mobile no is mandatory.

No value should be specified. For future use

Numeric code of state should be provided for state government, refer
Annexure 1
Numeric code for Ministry name should be provided.
Refer Annexure 3 for list of Ministry name codes Mandatory for AO
category central government
Numeric code for sub ministry name should be provided.
Refer Annexure 4, for list of sub ministry name codes
Mandatory for AO category central government
If numeric code '99' (i.e. Other) is provided in Ministry Name field
then value in sub ministry name "Other" field should be provided

Total number of DDO transactions for Form 24Q.

If there are no transcation for Form 24Q, then value 0 should be
provided in the field
Total tax deducted/collected for Form 24Q.
Value should be sum of values in field "Tax Deducted/collected
Amount" across all Transaction Detail (DDO) records of the batch for
Form 24Q. Value should be in Decimal. Must be > = 0.00

Total amount of TDS/TCS remitted to Government account (AG/Pr.

CCA) for 24Q.
Value should be sum of values in field "Total TDS/TCS remitted to
Government account (AG/Pr CCA)" across all Transaction Detail
(DDO) records of the batch for 24Q. Value sho

Total number of DDO transaction for Form 26Q.

If there are no transcations for Form 26Q, then value 0 should be
provided in the field.
Total tax deducted/collected for Form 26Q.
Value should be sum of values in field "Tax Deducted/collected
Amount" across all Transaction Detail (DDO) records of the batch for
Form 26Q. Value should be in Decimal. Must be > = 0.00

Total amount of TDS/TCS remitted to Government account (AG/Pr.

CCA) for 26Q.
Value should be sum of values in field "Total TDS/TCS remitted to
Government account (AG/Pr CCA)" across all Transaction Detail
(DDO) records of the batch for 26Q. Value sho

Total number of DDO transaction for Form 27Q.

If there are no transcations for Form 27Q, then value 0 should be
provided in the field.
Total tax deducted/collected for Form 27Q.
Value should be sum of values in field "Tax Deducted/collected
Amount" across all Transaction Detail (DDO) records of the batch for
Form 27Q. Value should be in Decimal. Must be > = 0.00

Total amount of TDS/TCS remitted to Government account (AG/Pr.

CCA) for 27Q.
Value should be sum of values in field "Total TDS/TCS remitted to
Government account (AG/Pr CCA)" across all Transaction Detail
(DDO) records of the batch for 27Q. Value sho

Total number of DDO transaction for Form 27EQ.

If there are no transcations for Form 27EQ, then value 0 should be
provided in the field.
Total tax deducted/collected for Form 27EQ.
Value should be sum of values in field "Tax Deducted/collected
Amount" across all Transaction Detail (DDO) records of the batch for
Form 27EQ. Value should be in Decimal. Must be > = 0.00
 Total amount of TDS/TCS remitted to Government account (AG/Pr.
CCA) for 27EQ.
Value should be sum of values in field "Total TDS/TCS remitted to
Government account (AG/Pr CCA)" across all Transaction Detail
(DDO) records of the batch for 27EQ. Value s

PAO registration no. allotted by the CRA system should be stated.

Number of distinct TANs pesent in the Transaction Detail (TD) across

nature of deduction. Count should be >= 0 (Count will be 0, if TAN of
all the DDOs is Invalid i.e. TANINVALID, TANNOTABVL or
TANAPPLIED or if there are no TD records)
Total amount of tax deducted/collected to be provided. Value should
be sum of values in field "Total TDS/TCS remitted to Government
account (AG/Pr. CCA)" across all Transaction Detail (DDO) records
of the batch Value should be in Decimal. Must be > =0

Number of DDO records pesent in the AIN-DDO mapping with

mode 'A' in the file
Number of DDO records pesent in the AIN-DDO mapping with
mode 'U' in the file
Number of DDO records pesent in the AIN-DDO mapping with
mode 'D' in the file
No value should be specified.
No value should be specified.

on Detail Record
Remarks

Running sequence number for each line in the file.

Value should be 'TD' signifying the Transaction Detail (DDO) Record.

Value should be same as "Batch Number" field in "Batch Header"

record.
N - for addition of new DDO record
D - for deletion of DDO record U-
for updation of Ddo record
Serial no. should be in increasing order.
For Correction type D the serial no. should already exist in DB
For Correction type N serial no. should not exist in DB
Mandatory in case of U mode,for other modes value should be NULL

Mention ten digit valid TAN of DDO. Should be in Capital.

In case of deletion of DDO record, value quoted in this field should
match with that present available at TIN central system.
For correction type N the combination of TAN + Month + Nature of
Payment should not exist in DB
Mention Name of DDO
example Asstt. Labour Commissioner
This field should be blank for correction type D
Mention Address of DDO
This field should be blank for correction type D
Mention Address of DDO
This field should be blank for correction type D
Mention Address of DDO
This field should be blank for correction type D
Mention Address of DDO
This field should be blank for correction type D
City/District of DDO.
This field should be blank for correction type D
Mention State/UT of DDO. Mention numeric code for the state as per
annexure 1
This field should be blank for correction type D
Pin Code of DDO. Value must be >= 110001
This field should be blank for correction type D
Provide total TDS/TCS amount (sum of TDS/TCS, education cess
and surcharge) under the head 'Nature of Deduction' for each DDO
for each month . Must be >= 0.00
This field should be blank for correction type D
No value should be specified. For future use
Mention DDO registration number provided by Central Record
Keeping Agency if available.
This field should be blank for correction type D

Mention DDO code if available.

This field should be blank for correction type D
Mention e-mail id of DDO
This field should be blank for correction type D
Provide total TDS/TCS amount (sum of TDS/TCS, education cess
and surcharge) remitted to Government account (AG/PR.CCA)
under the head 'Nature of Deduction' for each DDO for each month .
Value should be in Decimal. Must be > = 0.00
This field should be blank for correction type D

Nature of Deduction / Collection. Mention values as per the

annexure 5.
Values allowed are 24Q, 26Q, 27Q and 27EQ.
The Nature of Deduction should match with the Nature of Deduction
present in DB for correction type D
Value should be as per Annexure 6
This field should be blank for correction type D
No value should be specified. For future use
Mandatoty for U mode,for rest all other modes value should be null

LAST Ddo reg no or last ddo code is Mandatory in case of U

mode,for other modes value should be NULL
LAST Ddo reg no or last ddo code is Mandatory in case of U
mode,for other modes value should be NULL
Mandatoty for U mode,for rest all other modes value should be null

Mandatory for U mode,for rest all other modes value should be null

No value should be specified. For future use

No value should be specified. For future use
No value should be specified. For future use
No value should be specified.
 File Format for Form 24G version 1.5
General Notes -
1 File should be generated in ASCII Format with "txt" as filename extension.
2 Each Record (including last record) must start on new line and must end with a newline character.
The constant values as mentioned in the file format below (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be m
3 In BLOCK letters only. i.e. value of field 'Record Type' in case of 'File Header' should be specified as 'FH' and not 'fh'.
All amount fields should have a decimal value with precision of 2. Fractional portion is not allowed, the value should contain
4 point followed by two zero e.g 1000.00
This is a ^ delimited variable field width file. This means that in case of empty spaces there is no need to provide leading '0' fo
5 and trailing spaces for character fields.

The total number of delimiters (i.e. "^") in any type of record should be one less than the total number of fields in the respectiv
6 For example the total number of fields in "File Header record" is 14, hence the total no. of delimiters in 'File Header record' wo
7 The 'AO' stands for 'PAY & Accounts Office'/DTO and 'DDO' stands for 'Drawing & Disbursement Officer'
8 Changes made in the file format has been highlighted in green

File Header Record

Data Field Mandatory (M)/
Sr. No Field Name Type Length Optional (O)
1 Line Number INTEGER 9 M
2 Record Type CHAR 2 M
3 File Type CHAR 4 M
4 File Creation Date DATE 8 M

5 Type of Statement CHAR 1 M

6 Uploaded By CHAR 1 M
7 Accounts Office CHAR 7 M
Identification No. (AIN)
8 Number of Batches INTEGER 9 M

9 FH Record Hash NA NA NA
10 FVU Version NA NA NA
11 FVU File Level Hash NA NA NA
12 SAM Version NA NA NA
13 SAM File Level Hash NA NA NA
14 SCM Version NA NA NA
15 SCM File Level Hash NA NA NA

Batch Header Record

Sr. No Field Name Data Type Field Mandatory (M)/
Length Optional (O)
1 Line Number INTEGER 9 M

2 Record Type CHAR 2 M

3 Batch Number INTEGER 9 M

4 Transaction Type CHAR 1 M
5 Accounts Office CHAR 7 M
Identification No. (AIN)

6 Last Accounts Office NA NA NA

Identification No. (AIN)
7 AO_Name CHAR 75 NA
8 AO_Address Line 1 CHAR 25 NA
9 AO_Address Line 2 CHAR 25 NA
10 AO_Address Line 3 CHAR 25 NA
11 AO_Address Line 4 CHAR 25 NA
12 AO_City CHAR 25 NA
13 AO_State CHAR 2 NA
14 AO_PIN CHAR 6 NA
15 STD Code CHAR 5 NA
16 Phone No. CHAR 10 NA
17 Email ID CHAR 75 NA
18 Responsible Person Name CHAR 75 M

19 Responsible Person CHAR 25 NA

Designation
20 Financial Year CHAR 4 M

21 Last Financial Year NA NA NA

22 AO Category CHAR 2 M
23 Last AO Category NA NA NA
24 Filler 1 NA NA NA
25 Filler 2 NA NA NA
26 Filler 3 NA NA NA
27 Filler 4 NA NA NA
28 No. of Transactions INTEGER 9 NA
29 Total TDS/TCS amount DECIMAL 15,2 M
reported (Sum of BAS_TAX,
SUR, EDU_CESS)

30 Original RRR No. CHAR 15 M

31 Previous RRR No. NA NA NA

32 Provisional Receipt Number NA NA NA

33 Provisional Receipt Date NA NA NA

34 Month of Transfer voucher CHAR 2 M

35 Responsible person Address CHAR 25 NA

Line 1
36 Responsible person Address CHAR 25 NA
Line 2
37 Responsible person Address CHAR 25 NA
Line 3
38 Responsible person Address CHAR 25 NA
Line 4
39 Responsible person_City CHAR 25 NA
40 Responsible person_State CHAR 2 NA
41 Responsible person_PIN CHAR 6 NA
42 Responsible person STD CHAR 5 NA
Code
43 Responsible person Phone CHAR 10 NA
No.
44 Responsible person E-mail CHAR 75 NA
id
45 Mobile no. of Responsible INTEGER 10 NA
person
46 Filer 5 NA NA NA
47 State name CHAR 2 O

48 Ministry/ Department CHAR 3 O

name

49 Sub Ministry name CHAR 3 O

50 Sub Ministry name (Others) CHAR 150 O

51 Count of 24Q transaction INTEGER 9 M

52 Control total of tax DECIMAL 15 M
deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 24Q
53 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA) for 24Q
54 Count of 26Q transaction INTEGER 9 M
55 Control total of tax DECIMAL 15 M
deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 26Q
56 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA) for 26Q
57 Count of 27Q transaction INTEGER 9 M
58 Control total of tax DECIMAL 15 M
deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 27Q
59 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA) for 27Q
60 Count of 27EQ transaction INTEGER 9 M

61 Control total of tax DECIMAL 15 M

deducted/collected (Sum of
BAS_TAX, SUR,
EDU_CESS) for 27EQ
62 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA) for 27EQ
63 PAO registration no. INTEGER 7 O

64 Count of Distinct DDOs INTEGER 9 M

65 Total TDS/TCS remitted to DECIMAL 15 M
Government account
(AG/Pr CCA)
66 Count of DDO records INTEGER 9 M
added
67 Count of DDO records INTEGER 9 M
updated
68 Count of DDO records INTEGER 9 M
deleted
69 Receipt no. NA NA NA
70 Batch Header Record Hash NA NA NA
 xtension.
ust end with a newline character.
s of fields viz. 'Record Type', 'Upload Type' etc.) need to be mentioned
File Header' should be specified as 'FH' and not 'fh'.
2. Fractional portion is not allowed, the value should contain decimal

ase of empty spaces there is no need to provide leading '0' for numerals

uld be one less than the total number of fields in the respective record.
14, hence the total no. of delimiters in 'File Header record' would be 13.
nds for 'Drawing & Disbursement Officer'

er Record

Remarks
Running sequence number for each line in the file.
Value should be "FH" signifying "File Header" record.
Value should be "24G".
Date should be in DDMMYYYY format
It should not be future date.
Value should be "C" (Correction)
Value should be "D".
Indicates the AIN allotted to the Accounts Office. Value
should be 7 digit
Indicates the number of batches that the file contains. Value
must always be 1.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.

der Record
Remarks

Running sequence number for each line in the statement

Value should be "BH" signifying the Batch Header Record.

Value should always be 1.

Value should be X
Value should be same as AIN allotted to the Accounts
Office. Must be same as mentioned in Field No. 7 of File
Header (FH).
No value should be specified. For future use

No value should be specified.

No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
No value should be specified.
Mention value as quoted regular/ last correction statement.

No value should be specified.

Mention financial year for which Form 24G is submitted.

Must be >= 2005.
E.g for Financial Year 2005-06 value should be 2005, for
Financial Year 2006-07 value should be 2006, etc. (value
should be less than or equal to current year)
No value should be specified. For future use
Mention DDO Category as per annexure 2
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified. For future use
No value should be specified.
No value should be specified.

RRR number of the regular return filed

RRR number of the previous correction filed if any,
otherwise RRR number of the regular return filed
No value should be specified.

No value should be specified.

Month in which tax has been paid to government through
transfer voucher should be provided.
Value should be between 1 to 12 and value should be less
than or equal to current month (Refer Annexure 7)
No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.
No value should be specified.
No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified.

No value should be specified. For future use

Numeric code of state should be provided for state
government, refer Annexure 1
Numeric code for Ministry name should be provided.
Refer Annexure 3 for list of Ministry name codes Mandatory
for AO category central government
Numeric code for sub ministry name should be provided.
Refer Annexure 4, for list of sub ministry name codes
Mandatory for AO category central government

If numeric code '99' (i.e. Other) is provided in Ministry

Name field then value in sub ministry name "Other" field
should be provided
Value should be 0
Value should be 0

Value should be 0

Value should be 0
Value should be 0

Value should be 0

Value should be 0
Value should be 0

Value should be 0

Value should be 0

Value should be 0

Value should be 0

PAO registration no. allotted by the CRA system should be

stated.
Value should be 0
Value should be 0

Value should be 0

Value should be 0

Value should be 0

No value should be specified.

No value should be specified.
 Annexure 1 --- State name
State name State code
ANDAMAN AND NICOBAR ISLANDS 01
ANDHRA PRADESH 02
ARUNACHAL PRADESH 03
ASSAM 04
BIHAR 05
CHANDIGARH 06
DADRA & NAGAR HAVELI 07
DAMAN & DIU 08
DELHI 09
GOA 10
GUJARAT 11
HARYANA 12
HIMACHAL PRADESH 13
JAMMU & KASHMIR 14
KARNATAKA 15
KERALA 16
LAKSHWADEEP 17
MADHYA PRADESH 18
MAHARASHTRA 19
MANIPUR 20
MEGHALAYA 21
MIZORAM 22
NAGALAND 23
ORISSA 24
PONDICHERRY 25
PUNJAB 26
RAJASTHAN 27
SIKKIM 28
TAMILNADU 29
TRIPURA 30
UTTAR PRADESH 31
WEST BENGAL 32
CHATISHGARH 33
UTTARANCHAL 34
JHARKHAND 35
TELANGANA 36

Annexure 2 -- DDO category

DDO category DDO category code
Central govt. A
State Government S

Annexure 3 --- Minsitry Name

Ministry name Ministry name code
Civil 01
Railway 02
Defence 03
Telecommunication 04
Post 05

Annexure 4 -- Sub ministry name

Sub ministry name Sub ministry name code
Agriculture 01
Atomic Energy 02
Fertilizers 03
Chemicals & Petrochemicals 04
Civil Aviation & Tourism 05
Coal 06
Consumer Affairs, Food & Public Distribution 07
Commerce & Textiles 08
Environment & Forest and Ministry of Earth Science 09
External affairs and Overseas Indian affairs 10
Finance 11
Central Board of Direct Taxes 12
Central Board of Excise and Customs 13
Controller of Aid Accounts and Audit 14
Central Pension Accounting Office 15
Food Processing Industries 16
Health and Family Welfare 17
Home Affairs and development of North Eastern Region 18
Human Resource Development 19
Industry 20
Information and Broadcasting 21
Telecommunication and Information Technology 22
Labour 23
Law and Justice and Company Affairs 24
Personnel, Public Grievances and Pensions 25
Petroleum and Natural Gas 26
Planning, Statistics and Programme Implementation 27
Power 28
New and Renewable Energy 29
Rural Development and Panchayati Raj 30
Science and Technology 31
Space 32
Steel 33
Mines 34
Social Justice and Empowerment 35
Tribal Affairs 36
D/o of Commerce (Supply Division) 37
Shipping and Road Transport and Highways 38
Urban Development, Urban Employment and Povery Alleviat 39
Water Resources 40
President's Secretariat 41
Lok Sabha Secretariat 42
Rajya Sabha Secretariat 43
Election Commision 44
Andaman and Nicobar Islands Administration 45
Chandigarh Administration 46
Dadra and Nagar Haveli 47
Goa, Daman and Diu 48
Lakshwadeep 49
Pondicherry Administration 50
Pay and Account Officers (Audit) 51
Non-conventional energy sources 52
Government of NCT of Delhi 53
Others 99

Annexure 5 ---- Nature of Payment

Nature of Payment Section code

Payments made to Govt. Employees 192
Interest of Securities 193
Dividends 194
Interest other than 'Interest on securities' 194A
Winning from lotter and Crossword puzzle 194B
Winning from horse race 194BB
Payments to Contractors and sub-contractors 194C
Insurance commission 194D
Payments in respect of deposits under National Savings 194EE
Scheme
Payments on account of re-purchase of Units by Mutual fund 194F
or Unit Trust of India
Commision, price etc. on sale of lottery tickets 194G
Commisiion or brokerage 194H
Rent 194I
Fees for professional or technical services 194J
Payment of compensation on acquisition of certain 194LA
immovable property
Payments to non-resident sportsmen or sports associations 194E
Others sums payable to non-residents 195
Income in respect of units of non-residents 196A
Payments in respect of units to an offshore fund 196B
Income from foreign currency bonds or shares of indian
company payable to non-residents 196C
Income of foreign institutional investors from securities 196D
Collection at source from alcoholic liquor for human
consumption 206CA

Collection at source from timber obtained under forest lease 206CB

Collection at source from timber obtained by any mode other
than a forest lease 206CC
Collection at source from any other forest produce (not being
tendu leaves) 206CD
Collection at source from any scrap 206CE
Collection at source from contractors or licensee or lease
relating to parking lots 206CF
Collection at source from contractors or licensee or lease
relating to toll plaza 206CG
Collection at source from contractors or licensee or lease
relating to mine or quarry 206CH
Collection at source from tendu Leaves 206CI

Annexure 6 - DDO Mapping/ update

Particulars Code to be provided
Addition of new DDO detail mapping A
Deletion of DDO detail mapping D
Update of existing DDO detail mapping U
 Annexure 7 - Month of the Year
Particulars Code to be provided
January 01
February 02
March 03
April 04
May 05
June 06
July 07
August 08
September 09
October 10
November 11
December 12
Code to be
provided in the
statement
24Q
26Q
26Q
26Q
26Q
26Q
26Q
26Q
26Q

26Q
26Q
26Q
26Q
26Q

26Q
27Q
27Q
27Q
27Q

27Q
27Q

27EQ

27EQ

27EQ

27EQ
27EQ

27EQ

27EQ

27EQ
27EQ