Earlier the E-TCS return file had to be filed with the TIN-FVU by using the File Validation Utility (FVU).Now the ‘Upload File’ that is generated by the FVU when the return is validated can directly be filed with the TIN-FC. This ‘upload file’ is a file with the same filename as the ‘input file’ but with extension .fvu. Example ‘input file’ name is 27EQGov.txt, the upload file generated will be 27EQGov.fvu.