Form 27A is the form for furnishing information with the statement of deduction/ collection of tax at the source. It is a summary of the eTDS return which contains control totals of Amount Paid and Income Tax Deducted at Source. This must be mandatorily verified using FVU (File Validation Utility).
Note: It must be ensured that on Form 27A, the respective totals in the eTDS return should match with the Name, TAN of deductor, control totals of amount paid, income tax deducted at source.