Form 27A is the form for furnishing information with the statement of deduction of tax at source.
It is a summary of eTDS return which contains control totals of 'amount paid' and 'income tax deducted at source'.
This has to be mandatory verified using FVU (File Validation Utility).
Name and TAN of deductor and control totals of 'amount paid' and 'income tax deducted at source' mentioned on Form No. 27A should match with the respective totals in the eTDS return.