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o State code of employer made mandatory in all correction statements (i.e. all batches of correction statement) header (BH) field no. 26. This version of FVU is applicable with effect from October 07, 2017. Key Features – File Validation Utility (FVU) version 5.5 Change in validation for the field “PAN of Lender” for form 24Q-Q4 under Annexure II

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