To download Form 27D from TRACES, log in to the portal as a collector, go to Downloads → Form 27D, choose the financial year and quarter, complete a KYC validation using your Form 27EQ token, then retrieve the ZIP file from Requested Downloads and convert it into printable PDF certificates using the Form 27D PDF Converter Utility. The certificate is auto-generated from your filed Form 27EQ data, so the quarterly return has to be processed before any certificate can be produced.
What You Need Before You Log In
Form 27D is not a form you fill out. TRACES builds it from the Form 27EQ statement you have already filed for the quarter, which means the download only works if a few things are in place first.
- Your Form 27EQ for the relevant quarter must be filed and processed by TRACES.
- You need your TAN (the ten-digit Tax Deduction and Collection Account Number) along with your TRACES User ID and password, registered under the Deductor/Collector category.
- The collectee’s PAN must be valid and correctly reported in the Form 27EQ. If the PAN is invalid or was not reported in the statement, TRACES will not generate the certificate at all.1TRACES Income Tax Department. E-Tutorial – 27D Download
- Keep the token number (provisional receipt number) of your original Form 27EQ handy, along with a challan detail (CIN) or PAN from that statement. You will need both for KYC validation.
- Install Java Runtime Environment version 1.6 or above on the machine you will use to convert the downloaded file into PDFs.
Cross-check challan details (BSR code, deposit date, challan serial number, amount) and collectee PANs against your internal records before you start. Any mismatch here becomes a mismatch on the certificate, which then requires a correction statement to fix.
Step-by-Step: Downloading Form 27D From TRACES
Log In and Open the Form 27D Request Screen
Go to tdscpc.gov.in and log in under the Deductor/Collector category using your User ID, password, and TAN. Once inside, click the Downloads tab in the main navigation and select Form 27D. Choose the financial year and quarter for which you want certificates.1TRACES Income Tax Department. E-Tutorial – 27D Download
Two request options appear. Search PAN Download generates a certificate for a single collectee whose PAN you enter. Bulk PAN generates certificates for every collectee reported in that quarter’s Form 27EQ in one go. If you have more than a few collectees, use Bulk PAN.
Complete KYC Validation
After you pick the quarter, the system shows the authorized person details that will print on the certificates. Verify them and click Submit. TRACES then asks for KYC validation. Enter the token number from your original (regular) Form 27EQ statement for that quarter, plus a CIN or a valid PAN from the most recently filed statement.
On successful validation, the system generates an authentication code. That code stays valid for the rest of the same calendar day for the same TAN, financial year, form type, and quarter, so if you need to submit further download requests during the day you will not have to repeat KYC. TRACES also assigns a unique request number for your submission. Save it. You will use it to pull the file once it is ready.
Retrieve the File From Requested Downloads
The certificate file does not appear immediately. Go to Requested Downloads under the Downloads section and search by request number or date. If the status shows Submitted, the request is still in the queue. Allow 24 to 48 hours. When the status changes to Available, download the file using the HTTP Download option.
The download arrives as a ZIP file. Do not try to unzip it manually or open the contents in a text editor. The file is a signed archive that only the TRACES converter utility can read correctly.
Convert the ZIP File Into PDF Certificates
From the TRACES Downloads area, download the Form 27D PDF Converter Utility. Confirm that Java Runtime Environment 1.6 or above is installed on your computer, since the utility runs on Java.1TRACES Income Tax Department. E-Tutorial – 27D Download
Extract the converter ZIP. Keep the Run.bat file and the accompanying .jar file in the same folder, or the utility will not launch. Run the batch file, point the utility to your downloaded Form 27D ZIP file, and it produces one PDF certificate per collectee. Print or email each certificate to the corresponding collectee.
How Long the Download Takes, and When It Is Due
Once submitted, most Form 27D requests move from Submitted to Available within 24 to 48 hours. That processing window matters because Rule 37D of the Income Tax Rules requires you to furnish the certificate to each collectee within 15 days of the Form 27EQ due date.2Income Tax Department. Rule 37D The quarterly deadlines that follow from that rule are:
- Quarter 1 (April–June): Form 27EQ due July 15; Form 27D due July 30.
- Quarter 2 (July–September): Form 27EQ due October 15; Form 27D due October 30.
- Quarter 3 (October–December): Form 27EQ due January 15; Form 27D due January 30.
- Quarter 4 (January–March): Form 27EQ due May 15; Form 27D due May 30.
File Form 27EQ well before its due date rather than on it. If you file on the 15th, TRACES processing plus the 24 to 48 hour download queue can push you close to the 15-day certificate deadline with no margin for reprocessing if something goes wrong.
Fixing a Wrong Detail After Download
Because the certificate is generated from your Form 27EQ, you cannot edit the PDF to correct a wrong PAN, amount, or TCS rate. Fix the underlying statement first. Download the consolidated TCS file from TRACES, prepare a correction statement using the Return Preparation Utility (RPU) supplied by the tax department, and upload the revised Form 27EQ. Once TRACES processes the correction, submit a fresh Form 27D download request. The new certificate will reflect the updated data.
Corrections take time, so a mistake in the original filing tends to cascade into a late certificate for the collectee. Verifying PAN, challan, and amount fields before filing Form 27EQ is much cheaper than fixing them afterwards.
Penalty for a Late or Missing Certificate
Not issuing Form 27D within the Rule 37D deadline triggers a penalty under Section 272A(2)(g) of the Income Tax Act. The penalty is ₹100 for every day the failure continues, starting the day after the deadline and running until the collectee actually receives the certificate.3Income Tax Department. Income Tax Act 1961 – Section 272A
The total penalty is capped at the amount of TCS collectible for the period.3Income Tax Department. Income Tax Act 1961 – Section 272A The penalty falls on the collector and cannot be recovered from the collectee. A late or missing certificate also blocks the collectee from claiming TCS credit against their own income tax liability, so the certificate should go out as soon as the ZIP file converts cleanly.