The Buyer (Deductor) has to furnish the TDS returns in electronic form and Form 27A in physical form along with the e-TDS return CD/floppy.
Form 27A must be furnished separately for each return (Form 24, 26 or 27).
NSDL has developed a utility called File Validation Utility (FVU) to verify whether the e-TDS return file prepared by the Buyer (deductors) conforms to the prescribed format.