Are FPU and FVU mandatory for preparation of contribution file?
PAO can use its own software for preparation of the file. However, the file should confirm to the file formats of CRA. The output file should be in ASCII Format with “.txt” as filename extension. However, it is mandatory for the PAO to validate the output file through FVU, irrespective of whether it has been created through FPU or own back office. Unless the file is successfully validated by FVU, it cannot be uploaded to the NPSCAN system. Therefore, in nutshell, the usage of FVU is mandatory, but usage of FPU is optional.
