The notification provides amendments to certain rules under the Income Tax Act of 1961 relating to time and mode of payment of tax deducted at source (TDS) or collected at source (TCS), certificates for TDS and TCS, and quarterly statement filings. Key changes include:
1) TDS/TCS to be paid within a prescribed time period from the month of deduction/collection electronically through specified modes.
2) Revised forms for TDS certificates and due dates for issuance aligned with different cases.
3) Introduction of quarterly statement of TDS/TCS details to be filed electronically.
Income tax notice under scruitny assessementsOnlineITreturn
Income Tax Notice for Scrutiny Assessments under Income Tax Act 1961 are made u/s 143(3) if the Assessing Officer considers it necessary or expedient to ensure that-
(a) the assessee has not understated the income or has not computed excessive loss; or
(b) has not underpaid he tax in any manner.
TDS compliance reporting in new tax audit report (3CD)DK Bholusaria
An attempt has been made to create a mini guide for professionals to understand nuisances of new tax audit reporting as far as TDS compliance is concerned. All opinions/view are author's personal view and exact law must be referred to before reaching to any conclusion.
Income tax notice under scruitny assessementsOnlineITreturn
Income Tax Notice for Scrutiny Assessments under Income Tax Act 1961 are made u/s 143(3) if the Assessing Officer considers it necessary or expedient to ensure that-
(a) the assessee has not understated the income or has not computed excessive loss; or
(b) has not underpaid he tax in any manner.
TDS compliance reporting in new tax audit report (3CD)DK Bholusaria
An attempt has been made to create a mini guide for professionals to understand nuisances of new tax audit reporting as far as TDS compliance is concerned. All opinions/view are author's personal view and exact law must be referred to before reaching to any conclusion.
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE:::::Manual ...Roko Subagya
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE:::::Manual Instruction _1771 _rp dan 1771 $_-2010
Section 206AA – Rule 37BC
Central Board of Direct Taxes vide Notification No. 53/2016 dated 24.06.2016 has amended the Income Tax Rules, 1962 by inserting a new Rule 37BC through the IT (17th Amendment) Rules, 2016.
Taxmann Review Bulletin: A quick review of important Taxes & Laws updates reported on Taxmann.com
1. Ordinance 2020: New due dates for compliances under the income-tax Act
2. Ordinance 2020: New interest rates on delayed payment of taxes:
3. Ordinance 2020: Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund
4. Ordinance 2020:New due dates for compliances in
Indirect Tax Laws
Public notice regarding e-BIN and guidelines for filing information in online...Masum Gazi
Public notice for updating e-BIN information in IVAS system or taking new VAT registration/Turnover enlistment number by 31 July 2019 upon filing required information of Mushak-2.1. and guidelines for filling Mushak-2.1.
Regular requirements of income tax to be complied be companies branch office-...Masum Gazi
Regular requirements of Income Tax required to comply by a company/Branch office/Liaison office/Bank/Non-Banking Financial Institutions/Insurance company/NGOs etc. according to the Income Tax Ordinance and Income Tax Rules 1984
CBDT extends the due date for filing of TDS statement in Form 24Q to 30th Jun...Corwhite Corp
In another major decision, the CBDT (Central Board of Direct Taxes) has extended the due date for TDS filing- Form 24Q i.e. quarterly TDS statement in respect of salaries for the financial year 2018-19 from May 31, 2019 to June 30, 2019.
Form 16 (or salary certificate in layman’s language) is a certificate issued by an employer to all his employees for a particular financial year at the end of the said year reflecting the total salary paid and amount of tax deducted (‘TDS’). For every salaried employee, TDS form (Form 16) is of utmost importance from income-tax point of view as it forms the base of his / her income-tax return. For more details visit us at www.taxfreemart.in
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE:::::Manual ...Roko Subagya
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE
INSTRUCTION FOR THE COMPLETION OF INCOME TAX RETURN FOR CORPORATE:::::Manual Instruction _1771 _rp dan 1771 $_-2010
Section 206AA – Rule 37BC
Central Board of Direct Taxes vide Notification No. 53/2016 dated 24.06.2016 has amended the Income Tax Rules, 1962 by inserting a new Rule 37BC through the IT (17th Amendment) Rules, 2016.
Taxmann Review Bulletin: A quick review of important Taxes & Laws updates reported on Taxmann.com
1. Ordinance 2020: New due dates for compliances under the income-tax Act
2. Ordinance 2020: New interest rates on delayed payment of taxes:
3. Ordinance 2020: Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund
4. Ordinance 2020:New due dates for compliances in
Indirect Tax Laws
Public notice regarding e-BIN and guidelines for filing information in online...Masum Gazi
Public notice for updating e-BIN information in IVAS system or taking new VAT registration/Turnover enlistment number by 31 July 2019 upon filing required information of Mushak-2.1. and guidelines for filling Mushak-2.1.
Regular requirements of income tax to be complied be companies branch office-...Masum Gazi
Regular requirements of Income Tax required to comply by a company/Branch office/Liaison office/Bank/Non-Banking Financial Institutions/Insurance company/NGOs etc. according to the Income Tax Ordinance and Income Tax Rules 1984
CBDT extends the due date for filing of TDS statement in Form 24Q to 30th Jun...Corwhite Corp
In another major decision, the CBDT (Central Board of Direct Taxes) has extended the due date for TDS filing- Form 24Q i.e. quarterly TDS statement in respect of salaries for the financial year 2018-19 from May 31, 2019 to June 30, 2019.
Form 16 (or salary certificate in layman’s language) is a certificate issued by an employer to all his employees for a particular financial year at the end of the said year reflecting the total salary paid and amount of tax deducted (‘TDS’). For every salaried employee, TDS form (Form 16) is of utmost importance from income-tax point of view as it forms the base of his / her income-tax return. For more details visit us at www.taxfreemart.in
Corporate compliance calendar _ January 2020Lalit Rajput
Corporate compliance calendar for the month of January 2020
ABOUT ARTICLE :
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”
Compliance Requirement Under
1. Income Tax Act, 1961
2. Goods & Services Tax Act, 2017 (GST)
3. Other Statutory Laws
4 Foreign Exchange Management Act, 1999 (FEMA)
5. SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015
6. SEBI Takeover Regulations 2011
7. SEBI (Prohibition of Insider Trading) Regulations, 2015
8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
9. SEBI (Buyback of Securities) Regulations, 2018
10. Companies Act, 2013 (MCA/ROC and LLP Compliance)
11. Investor Education and Protection Fund
12. ICSI Updates on e-CSIN
Compilation of CBDT Notifications & Circulars issued in July 2020ManishBhatnagar21
Below is the list of Notifications & Circulars issued by CBDT in the month of July 2020 and the same has been compiled so that you won't miss any Notifications & Circulars updates from Income Tax Department:
Analysis of Finance Act, 2020 vis-à-vis GST
The Finance Act, 2020 has made several amendments to the CGST Act, 2017 and corresponding amendments to the IGST Act, 2017 and UTGST Act, 2017. We have attempted to analyse the provision wise amendment made by the Finance Act, 2020 to the CGST Act, 2017.
Dear Professional Colleagues,
Sharing with you "Budget Updates-2019". A brief analysis of:
1. Transfer Pricing Amendments
2. Individual Taxation-Tax Incentives
3. Tax Rates
Hope you will find it useful and informative too.
Regards
CA. Reetika G Agarwal
Taxmann's GST Tariff with GST Rate Reckoner (Set of 2 Volumes)Taxmann
Taxmann’s GST Tariff contains GST Tariff for Goods and Services. It provides HSN-wise and SAC-wise Tariff of all the Goods and Services.
The Present Publication is the 14th Edition, authored by Taxmann’s Editorial Board, is amended up to 1st February 2021, with the following noteworthy features:
Taxmann's series of Bestseller Books on GST Tariff
Follows the six-sigma approach, to achieve the benchmark of 'zero error'
The Present Publication is published in two volumes & divided into 6 divisions, which are listed as follows:
•GST Tariff for Goods with HSN Code
Rates Specified in other Acts
•GST Rate Reckoner for Goods/Commodity Index
•GST Tariff for Services
Services Index
•GST Tariff Notifications (Rate of Tax and Exemptions)
The details coverage of the book is as follows:
•GST Tariff for Goods with HSN Code
•Arrangement of Chapters
•GST Tariff for Goods with HSN Code
•General Rules for the Interpretation of this schedule
•Rates Specified in other Acts
•Rates specified in Central Excise Act
•National Calamity Contingent Duty
•Additional Duty on Tobacco
•Additional Duty on Motor Spirit (Petrol)
•Additional Duty on High Speed Diesel Oil
•Special Additional Excise Duty on Motor Spirit and High Speed Diesel Oil
•Road & Infrastructure Cess
•Agriculture Infrastructure and Development Cess
•GST Rate Reckoner for Goods/Commodity Index
•GST Tariff for Services
•Arrangement of Services
•Central Goods & Services Tax/State Goods & Service Tax Tariff for Services
•Integrated Goods & Services Tax Tariff for Services
•Compensation Cess
•Rate of Tax and Exemption Notifications for Services
•Reverse Charge in case of intra-State supplies of services
•Reverse Charge in case of inter-State supplies of services
•Notified categories of services the tax on intra-State/inter-State supplies of which shall be paid by electronic commerce operator
•No refund of unutilised Input Tax Credit
•Notified registered persons who shall pay tax on reverse charge basis on certain specified supplies of goods or services or both received from an unregistered supplier
•Notified rate of tax to be levied on specified first intra-State supplies of goods or services
•Latest Clarifications
•Latest Case Laws
•Explanatory Notes
•Services Index
•GST Tariff Notifications (Rate of Tax and Exemptions)
Taxmann’s Ultimate Best-Seller for Indirect Taxes – ‘GST Ready Reckoner', is a ready referencer for all provisions of the GST Law. It covers all important topics of GST along with relevant Case Laws, Notifications, Circulars, etc.
The Present Publication is the 15th Edition, authored by Mr. V.S. Datey & Updated till 1st February 2021. This book follows the Six-Sigma approach to achieve the benchmark of ‘zero-error’.
The book has been divided into 55 chapters in respect of all-important-provisions of GST, including the following:
•GST – An Overview
•IGST, CGST, SGST and UTGST
•Taxable Event in GST
•Supply of Goods or Services or both
•Classification of Goods and Services
•Value of Taxable Supply of Goods or Services or both
•Valuation Rules if value for GST not ascertainable
•VAT concept and its application in GST
•Input Tax Credit
•Input Tax Credit – Other Issues
•Input Tax Credit when exempted as well as taxable supplies made
•Input Service Distributor
•Persons liable to tax
•Place of supply of goods or services or both other than exports or impacts
•Place of supply in case of export or import of goods or services or both
•Exports and Imports
•Special Economic Zones and EOU
•Time of Supply of Goods and Services
•Reverse Charge
•Exemption from GST by issue of Notification
•Concession to small enterprises in GST
•Construction and Works Contract Services
•Real Estate Services relating to residential and commercial apartments
•TDR/FSI/Upfront amount in long term lease in real estate transactions
•Distributive Trade Services
•Passenger Transport Services
•Financial and related services
•Leasing or rental services and licensing services
•Software and IPR Services
•Business and production services
•Job Work
•Telecommunication, broadcasting and information supply
Community social, personal and other services
Government related activities
•Basic procedures in GST
•Registration under GST
•Tax Invoice, Credit and Debit Notes
•E-way Bill for transport of goods
•Payment of taxes by cash and through input tax credit
Returns under GST
•Assessment and Audit
•Demands and recovery
•Refund in GST
•Powers of GST Officers
•Offences and penalties
•First Appeal and revision in GST
•Appeal before Appellate Tribunal
•Appeals before High Court and Supreme Court
•Prosecution and compounding
•Provisions relating to evidence
•Electronic Commerce
•Miscellaneous issues in GST
•GST Compensation Cess
•Transitory Provisions
•Constitutional Background of GST
Also Available
[15th Edition] of Taxmann’s GST Manual with GST Law Guide & Digest of Landmark Rulings
[14th Edition] of Taxmann’s GST Tariff with GST Rate Reckoner
[10th Edition] of Taxmann’s GST How to Meet Your Obligations
[2nd Edition] of Taxmann’s GST Case Laws Digest (A Section-wise Case Book of 1,900+ Judgements)
Updates on Circulars and Notifications - V. K. SubramaniD Murali ☆
Updates on Circulars and Notifications - V. K. Subramani - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
Income tax Return is a way by which we pay Income tax. When total income of a person, including all sources, is more than maximum unchargeable limitation then that person is liable to pay income tax.
FILING OF RETURN OF INCOME (U/S. 139)
Amendment and Notification Relating to Form 26 ASAmitJain910
Form 26AS - Annual Tax Statement has been revamped to New Form 26AS - Annual Information Statement vide amendment through Finance Act, 2020 and amendment and related notification.
“Most awaited GST Annual Return (Form GSTR 9) and Audit Reconciliation Statement (Form GSTR 9C) are notified by Government vide Notification 39/2018 CT dated 4th Sep 2018 and 49/2018 CT dated 13th Sep 2018. Due date for filing of the same for F.Y. 2017-18 is 31st Dec 2018. Enclosing herewith Master Guide on GST Annual Return and Audit, covering:
§ How to Go Head with Annual Return and GST Audit
§ Important Provisions
§ Analysis of GSTR 9 Form and How to fill the same
§ Analysis of GSTR 9C Form and How to fill the same
Professional should plan their work and ensure to file the said forms before due date, without waiting for extension.”
Thanks & Regards
CA Swapnil Munot
+91 90212 65137
Benami Transactions (Prohibition) Act, 1988 has been amended and renamed as Prohibition
of Benami Property Transactions Act, 1988 (PBPT Act). Benami Act mainly focuses on finding
real names behind nameless real estate transactions. The amended act clearly defines the benami
transactions
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the contact information for my personal pi vendor.
Telegram: @Pi_vendor_247
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
What price will pi network be listed on exchangesDOT TECH
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the telegram contact of my personal pi vendor to trade with.
@Pi_vendor_247
Introduction to Indian Financial System ()Avanish Goel
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments.
It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
1. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
New Delhi, the 25th March, 2009
NOTIFICATION
INCOME-TAX
S.O. 858(E).- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43
of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax ( 8th Amendment) Rules, 2009.
(2) They shall come into force on the 1st day of April, 2009
2. In the Income-tax Rules, 1962, -
(a) for rules 30, 31, 31A and 31AA, the following rules shall be substituted, namely:-
“Time and mode of payment to Government account of tax deducted at source or tax paid
under Chapter XVII-B
30. (1) All sums deducted in accordance with the provisions of Chapter XVII-B shall be
paid to the credit of the Central Government–
(a) within two months from the end of the month in which the amount is
credited by the payer to the account of the payee if the crediting is on the
date up to which the accounts of the payer are made; and
(b) in any other case, within one week from the end of the month in which
the-
(i) deduction is made; or
(ii) income-tax is due under sub-section (1A) of section 192.
(2) Notwithstanding anything contained in sub-rule (1), the Assessing Officer may
permit, in special cases, -
2. 2
(a) quarterly payment of the amount on June 15, September 15, December
15 and March 15 if the amount is deducted from any income chargeable
under the head “Salaries”; and
(b) quarterly payment of the amount on July 15, October 15, January 15 and
April 15 if the amount is deducted from any income by way of-
(i) interest, other than interest on securities;
(ii) insurance commission; or
(iii) commission or brokerage referred to in section 194H.
(3) No permission under sub-rule (2) shall be granted without the prior approval of
the Joint Commissioner.
(4) The person responsible for making deduction, or payment of tax, under Chapter
XVII-B shall, within the time specified in sub-rule (1), or sub-rule (2), -
(a) electronically furnish an income-tax challan in Form No.17; and
(b) pay the amount so deducted to the credit of the Central Government by
electronically remitting it into the Reserve Bank of India, State Bank of
India or any authorised bank.
(5) For the purposes of this rule, the amount shall be construed as electronically
remitted to the Reserve Bank of India or of the State Bank of India or of any authorised bank,
if the amount is remitted by way of –
(a) internet banking facility of the Reserve Bank of India or of the State Bank
of India or of any authorised bank; or
(b) credit or debit card.
Certificate of tax deducted at source or tax paid under sub-section (1A) of section 192
31. (1) The certificate of deduction of tax at source or, the certificate of payment of tax
by the employer on behalf of the employee, under section 203 shall be in –
(a) Form No.16 if the deduction or, payment of tax, is under section 192; and
(b) Form No.16A if the deduction is under any other provision of Chapter
XVII-B.
(2) The certificate referred to in sub-rule (1) shall be furnished to the deductee-
3. 3
(a) within one week after the date on which the sum of tax deducted at
source is paid to the credit of the Central Government if the payment in
respect of which the tax so deducted is by way of crediting on the date
upto which the accounts of the deductor are made;
(b) within one month from the end of the financial year in which the payment
is made to the deductee if-
(i) the deduction of tax is made under sub-section (1) of section 192;
(ii) the certificate relates to payment of tax by the employer on behalf
of the employee under section (1A) of section 192;
(iii) the deduction of tax is made under section 194D; or
(iv) more than one certificate is required to be furnished to a deductee
for deductions of income-tax made during a financial year and the
deductee has requested for issue of a consolidated certificate in
respect of such deductions;
(c) within fourteen days from the date of payment of income-tax if the
payment is made quarterly under sub-rule (2) of rule 30;
(d) within one month from the end of the month in which the deduction of
tax at source is made, in all other cases.
(3) The deductor may issue a duplicate certificate in Form No.16 or Form No.16A,
as the case may be, if the deductee has lost the original certificate so issued and makes a
request for issuance of a duplicate certificate and such duplicate certificate is certified as
duplicate by the deductor.
(4) The Assessing Officer, before giving credit for the tax deducted at source on the
basis of duplicate certificate referred to in sub-rule (3), shall-
(a) obtain an Indemnity Bond from the deductee; and
(b) get the payment certified by the Assessing Officer designated in this
behalf by the Chief Commissioner or the Commissioner.
Quarterly statement of deduction of tax or collection of tax
31A. (1) Every person who has been allotted a tax deduction and collection account
number under section 203A shall deliver, or cause to be delivered the following quarterly
statements; namely:-
(a) the TDS Compliance Statement in Form No.24C;
(b) the Quarterly Statement of deduction of tax under section 192 in Form No.24Q;
4. 4
(c) the Quarterly Statement of deduction of tax under sections 193 to 196D in-
(i) Form No.27Q in respect of the deductee other than a company, being a
non-resident or resident but not ordinarily resident, or the deductee
being a foreign company; and
(ii) Form No.26Q in respect of all other deductees; and
(d) the Quarterly Statement for collection of tax under section 206C in Form
No.27EQ.
(2) Every person, who is required to deliver, or cause to be delivered, under sub-
rule (1), the statements referred to therein, shall deliver, or cause to be delivered, such
statements electronically to the Director General of Income Tax (Systems) or the person
authorised by the Director General of Income Tax (Systems).
(3) The statement in Form No.24C referred to in sub-rule (1), shall be delivered, or
caused to be delivered, on or before the 15th July, the 15th October, the 15th January in
respect of the first three quarters of the financial year, respectively, and on or before the 15th
June following the last quarter of the financial year.
(4) The statements in Form No.24Q, Form No.26Q, Form No.27Q and Form
No.27EQ referred to in sub-rule(1), shall be delivered, or caused to be delivered, on or before
the 15th June following the financial year.”;
(b) rule 37A shall be omitted;
(c) for rules 37CA and 37D, the following rules shall be substituted, namely:-
“Time and mode of payment to Government account of tax collected at source under
Chapter XVII-BB
37CA. (1) All sums collected in accordance with the provisions of Chapter XVII-BB shall be
paid to the credit of the Central Government within one week from the end of the month in
which the collection is made.
(2) The person responsible for making collection under Chapter XVII-BB shall, within
the time specified in sub-rule (1), -
(a) electronically furnish an income-tax challan in Form No.17; and
(b) pay the amount so collected to the credit of the Central Government by
electronically remitting it into the Reserve Bank of India, State Bank of
India or any authorised bank.
5. 5
(3) For the purposes of this rule, the amount shall be construed as electronically
remitted to the Reserve Bank of India or of the State Bank of India or of any authorised bank,
if the amount is remitted by way of –
(a) internet banking facility of the Reserve Bank of India or of the State Bank
of India or of any authorised bank; or
(b) credit or debit card.
Certificate of tax collected at source
37D. (1) The certificate of collection of tax at source under sub-section (5) of section
206C shall be in Form No.27D.
(2) The certificate referred to in sub-rule (1), shall be furnished to the deductee
within one month from the end of the month in which the amount is debited to the account
of the buyer or licensee or lessee or payment is received from the buyer or licensee or lessee,
as the case may be.
(3) The person responsible for collecting tax at source may issue a duplicate
certificate in Form No.27D, if the buyer or licensee or lessee has lost the original certificate so
issued and makes a request for issuance of a duplicate certificate and such duplicate
certificate is certified as duplicate by the person responsible for collecting tax at source.
(4) The Assessing Officer, before giving credit for the tax collected at source on the
basis of duplicate certificate referred to in sub-rule (3), shall-
(a) obtain an Indemnity Bond from the buyer or licensee or lessee; and
(b) get the payment certified by the Assessing Officer designated in this
behalf by the Chief Commissioner or the Commissioner.”;
(d) for Form No.16, Form No.16A and Form No.16AA, the following forms shall be substituted,
namely:-
6. 6
FORM NO.16
[See rule 31(1)(a)]
Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary
Financial year TDS
Certificate
number#
Whether Original / Duplicate / Amended If Amended give Previous TDS
Certificate number
TAN of Deductor Name of
Deductor
PAN of Deductee Name of
Deductee
TDS Unique Transaction Number (UTN) as Whether PAN uploaded Gross TDS/TCS Amount
provided by Income Tax Department was validated by Amount
Income Tax Paid/
Department? (Y/N) Collected
Gross amount of TDS / TCS
Total TDS amount where PAN was found valid by Income Tax Department*
Details of Salary paid and any other income and tax deducted
1. Gross Salary
(a) Salary as per provisions contained in sec.17(1) Rs
(b) Value of perquisites u/s 17(2) (as per Form No.12BB, wherever Rs
applicable)
(c) Profits in lieu of salary under section 17(3)(as per Form Rs
No.12BB, wherever applicable)
(d) Total Rs
2. Less: Allowance to the extent exempt u/s 10 Rs
Rs
Rs Rs
3 Balance(1-2) Rs
4 Deductions :
(a) Standard deduction Rs
(b) Entertainment allowance Rs
(c) Tax on employment Rs
5 Aggregate of 4(a) to (c) Rs
6. Income chargeable under the head 'salaries' (3-5) Rs
7. Add: Any other income reported by the employee Rs
Rs
7. 7
Rs Rs
8 Gross total income (6+7) Rs
9 Deductions under Chapter VIA
Gross Amount Qualifying Deductible
Amount Amount
(a) Rs Rs Rs
(b) Rs Rs Rs
(c) Rs Rs Rs
(d) Rs Rs Rs Rs
10 Aggregate of deductible amount under Chapter VIA Rs
11 Total Income (8-10) Rs
12 Tax on total income Rs
13 Rebate and relief under Chapter VIII
I. Under section 88 (please specify)
Gross Amount Qualifying Tax
Amount rebate/
relief
(a) Rs Rs
(b) Rs Rs
(c) Rs Rs
(d) Rs Rs
(e) Rs Rs
(f) Total Rs Rs
[(a) to
(e)]
II (a) Under section 88B Rs
(b) Under section 88C Rs
III Under section 89 (attach details) Rs
14 Aggregate of tax rebates and relief at 13 above [I(f) + II(a)+ II(b) Rs
+ III]
15 Tax payable (12-14) and surcharge thereon Rs
16 Less: Tax deducted at source Rs
17 Tax payable/refundable (15-16) Rs
I _____________________________________, son/daughter of ___________________________________ working in
the capacity of ________________________________________ (designation) do hereby certify that a sum of Rs.
____________________________ [Rupees ____________________________________________
_________________________________________________________________________________ (in words)] has been
deducted at source and paid to the credit of the Central Government. I further certify that the information given above is
true and correct based on the books of accounts, documents and other available records.
Place
Date Signature of person responsible for deduction of tax
Designation Full Name
# TDS certificate number is an internal reference number to be given by the Deductor (optional)
8. 8
FORM NO.16A
[See rule 31(1)(b)]
Certificate under section 203 of the Income-tax Act, 1961
for Tax deducted at source
Financial year TDS Certificate
number#
Whether Original / Duplicate / If Amended give Previous TDS Certificate number
Amended
TAN of Deductor Name of Deductor
PAN of Deductee Name of Deductee
TDS Unique Transaction Whether PAN Gross Amount Paid TDS
Number (UTN) as provided uploaded was
by Income Tax validated by Income
Department Tax Department? (Y/N)
Gross TDS amount
Total TDS amount where PAN was found valid by Income Tax Department
I _____________________________________, son/daughter of ___________________________________
working in the capacity of ________________________________________ (designation) do hereby certify that
a sum of Rs. ____________________________ [Rupees ________________________________________
_________________________________________________________________________________ (in words)]
has been deducted at source and paid to the credit of the Central Government. I further certify that the
information given above is true and correct based on the books of accounts, documents and other available
records.
Place
Date Signature of person responsible for deduction of tax
Designation Full Name
# TDS certificate number is an internal reference number to be given by the Deductor (optional)
9. 9
Financial Year
INDIAN INCOME TAX CHALLAN
in which
FORM NO.
FOR
tax deducted or collected
17 PAYMENT OF TDS and TCS at source
[See rule 30 (4)(a) or
-
rule 37CA(2)(a) ]
TAN Date of deposit(DD/MM/YYYY) PAN
BSR Code Date (DD/MM/YYYY) Serial Number
Challan Identification Number
(CIN)
Transaction Reference
Number
Full Name
Complete Address with City & State
Email Address PIN
Phone Number (with STD
Code)
Mobile No.
Details of payment
Total amount of TDS & TCS
payable ( in figures)
Units
Crores Lakhs Thousands Hundreds Tens
Total Amount of TDS &
TCS payable (in words)
Paid by debit to account Date
(Account No. of the of
- -
deductor) debit
Name of the Bank in which
payment is made
10. 10
Details of TDS / TCS from deductees (if the number of records exceeds 10 then upload
Upload deductee file
deductee file)
Unique Transaction PAN of deductee PAN Name of deductee TDS / TCS Amount
Number valid (including surcharge
(Y/N) and education cess)
Total TDS / TCS
Interest
Penalty
Others
Total of the above amounts
11. 11
(e) after Form 24, the following form shall be inserted, namely:-
Financial Year
TDS AND TCS COMPLIANCE STATEMENT
FORM NO.
24C
-
[See rule 31A(1)(a)]
Name TAN
Flat/Door/Block No Name Of Premises/Building/Village PAN of Head office or taxable entity
PERSONAL INFORMATION
Road/Street/Post Office Area/Locality Quarter
(First / Second / Third /
Fourth)
Town/City/District State Pin code
Email Address (STD code)-Phone Number ( )
Designation of TDS Assessing Officer (Ward/Circle)
Whether Original or Revised return? (Tick) Original Revised
FILING STATUS
If revised, enter Ack No and Date of filing of original
return (DD/MM/YYYY)
Residential Status (Tick) Resident Non-Resident
Is there any transaction of the nature specified in SCH COM-1 below Yes (Enter details in Schedule COM) No (Nil Return)
SCH COM-1 Details of TDS compliance in the month of ___ ____ / ___ ___ ___ ___
Total Amount Total Amount
on which
Total Amount
Tax deducted or collected at source
on which tax Amount of Amount of
on which tax Total
Total Expense TDS / TCS was deducted or
was deducted
or Capital was liable or tax deducted tax deducted
collected
Section Nature of payment or collected at Amount
outgo under eligible to or collected or collected
less than
at prescribed
the section
=(6) + (8)
prescribed rate
be deducted on (5) on (7)
rate
out of (4)
or collected
out of (4)
out of (3)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Salaries to Govt.
192
employees
12. 12
Salaries to non-Govt.
192
employees
193 Interest on securities
194 Dividend
Interest other than
194A
interest on securities
Winnings from
194B lotteries and
crossword puzzles
Winnings from horse
194BB
race
Payment of
194C contractors and sub-
contractors
194D Insurance Commission
Payments to non-
194E resident sportsmen /
Sport Associations
Payments in respect of
deposits under
194EE
National Savings
Schemes
Payments on account
of re-purchase of units
194F
by Mutual Funds or
UTI
Commission, prize,
194G etc., on sale of lottery
tickets
Commission or
194H
brokerage
194I Rent
Fees for professional
194J
or technical services
Income payable to a
resident assessee in
respect of units of a
194K
specified Mutual Fund
or of the units of the
UTI
13. 13
Payment of
compensation on
194LA
acquisition of certain
immovable property
Other sums payable to
195
a non-resident
Income in respect of
196A
units of non-residents
Payments in respect of
196B units to an offshore
fund
Income from foreign
currency bonds or
196C shares of Indian
company payable to
non-resident
Income of foreign
196D institutional investors
from securities
Collection at source
from alcoholic liquor
206C
for human
consumption
Collection at source
206C from timber obtained
under forest lease
Collection at source
from timber obtained
206C
by any mode other
than a forest lease
Collection at source
from any other forest
206C
produce (not being
Tendu leaves)
Collection at source
206C
for scrap
Collection at source
from contractors or
206C
licensee or lease
relating to parking lots
Collection at source
from contractors or
206C licensee or lease
relating to mine or
quarry
14. 14
Collection at source
206C
from Tendu leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The total of TDS
NOTE ►
and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government.
SCH COM-2 Details of TDS compliance in the month of ___ ____ / ___ ___ ___ ___
Total Amount Total Amount
on which
Total Amount
on which tax Amount of Amount of
on which tax Total
Total Expense TDS / TCS was deducted or
was deducted
or Capital was liable or tax deducted tax deducted
collected
Section Nature of payment or collected at Amount
outgo under eligible to or collected or collected
less than
at prescribed
the section
=(6) + (8)
prescribed rate
be deducted on (5) on (7)
rate
out of (4)
or collected
out of (4)
out of (3)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Salaries to Govt.
Tax deducted or collected at source
192
employees
Salaries to non-Govt.
192
employees
193 Interest on securities
194 Dividend
Interest other than
194A
interest on securities
Winnings from
194B lotteries and
crossword puzzles
Winnings from horse
194BB
race
Payment of
194C contractors and sub-
contractors
194D Insurance Commission
15. 15
Payments to non-
194E resident sportsmen /
Sport Associations
Payments in respect of
deposits under
194EE
National Savings
Schemes
Payments on account
of re-purchase of units
194F
by Mutual Funds or
UTI
Commission, prize,
194G etc., on sale of lottery
tickets
Commission or
194H
brokerage
194I Rent
Fees for professional
194J
or technical services
Income payable to a
resident assessee in
respect of units of a
194K
specified Mutual Fund
or of the units of the
UTI
Payment of
compensation on
194LA
acquisition of certain
immovable property
Other sums payable to
195
a non-resident
Income in respect of
196A
units of non-residents
Payments in respect of
196B units to an offshore
fund
Income from foreign
currency bonds or
196C shares of Indian
company payable to
non-resident
Income of foreign
196D institutional investors
from securities
16. 16
Collection at source
from alcoholic liquor
206C
for human
consumption
Collection at source
206C from timber obtained
under forest lease
Collection at source
from timber obtained
206C
by any mode other
than a forest lease
Collection at source
from any other forest
206C
produce (not being
Tendu leaves)
Collection at source
206C
for scrap
Collection at source
from contractors or
206C
licensee or lease
relating to parking lots
Collection at source
from contractors or
206C licensee or lease
relating to mine or
quarry
Collection at source
206C
from Tendu leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The total of TDS
NOTE ►
and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government.
SCH COM-3 Details of TDS compliance in the month of ___ ____ / ___ ___ ___ ___
17. 17
Total Amount Total Amount
on which
Total Amount
on which tax Amount of Amount of
on which tax Total
Total Expense TDS / TCS was deducted or
was deducted
or Capital was liable or tax deducted tax deducted
collected
Section Nature of payment or collected at Amount
outgo under eligible to or collected or collected
less than
at prescribed
the section
=(6) + (8)
prescribed rate
on (5) on (7)
be deducted rate
out of (4)
or collected
out of (4)
out of (3)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Salaries to Govt.
192
employees
Salaries to non-Govt.
192
employees
193 Interest on securities
194 Dividend
Interest other than
194A
Tax deducted or collected at source
interest on securities
Winnings from
194B lotteries and
crossword puzzles
Winnings from horse
194BB
race
Payment of
194C contractors and sub-
contractors
194D Insurance Commission
Payments to non-
194E resident sportsmen /
Sport Associations
Payments in respect of
deposits under
194EE
National Savings
Schemes
Payments on account
of re-purchase of units
194F
by Mutual Funds or
UTI
Commission, prize,
194G etc., on sale of lottery
tickets
Commission or
194H
brokerage
18. 18
194I Rent
Fees for professional
194J
or technical services
Income payable to a
resident assessee in
respect of units of a
194K
specified Mutual Fund
or of the units of the
UTI
Payment of
compensation on
194LA
acquisition of certain
immovable property
Other sums payable to
195
a non-resident
Income in respect of
196A
units of non-residents
Payments in respect of
196B units to an offshore
fund
Income from foreign
currency bonds or
196C shares of Indian
company payable to
non-resident
Income of foreign
196D institutional investors
from securities
Collection at source
from alcoholic liquor
206C
for human
consumption
Collection at source
206C from timber obtained
under forest lease
Collection at source
from timber obtained
206C
by any mode other
than a forest lease
Collection at source
from any other forest
206C
produce (not being
Tendu leaves)
Collection at source
206C
for scrap
19. 19
Collection at source
from contractors or
206C
licensee or lease
relating to parking lots
Collection at source
from contractors or
206C licensee or lease
relating to mine or
quarry
Collection at source
206C
from Tendu leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise. The total of TDS
NOTE ►
and TCS in Col 9 should match total of TDS and TCS deposited into the account of Central Government.
SCH PAY Details of payment of tax deducted or collected at source
Sl.No. Challan Identification Number (CIN) Amount
20. 20
(f) in Form 24Q, for Annexure I, the following Annexure I shall be substituted, namely:-
Annexure I
Deductee-wise break-up of TDS
(Please use separate Annexure for each line - item in the table at
S. No. 04 of main Form 24Q)
Details of salary paid and tax deducted thereon from the employees
BSR code of branch where tax is Name of Employer
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among
deductees as in the vertical total of
col. 323
Interest
Others
Total of the above
Sr. Employee Unique PAN of Name of Date of Taxable TDS Sur- Edn. Cess Total Tax Date of Date of Reason for
Total Tax
No. reference Transa- the employee payment amount on charge deposited deduction Deposit non-
deducted
no. ction employee credit which tax Rs. deduction/
(319+ 320+
provided Number deducted lowest
321)
by (UTN) Rs. deduct-
Rs.
employer ion*
(313) (314) (348) (315) (316) (317) (318) (319) (320) (321) (322) (323) (324) (325) (326)
1
2
3
4
5
Total
Verification
I, ..............., hereby certify that all the particulars furnished above are correct and complete.
Place: Signature of person responsible for deducting tax at source ................................
Date: Name and designation of person responsible for deducting tax at source ............
Note.—
* Write quot;Aquot; if quot;lower deductionquot; or Write quot;Bquot; if quot;no deductionquot; is on account of a certificate under section 197.
21. 21
(g) in Form 26Q –
(i) for the words, figures and letters “see sections 193, 194, 194A, 194BB, 194C, 194D,
194EE, 194F, 194G, 194H, 194-I, 194J, 194LA and rule 31A”, the words, figures, letters
and brackets “see rule 31A(1)(c)(ii)”, shall be substituted;
(ii) for the Annexure, the following Annexure shall be substituted, namely:-
Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line - item in the table at
S. No. 4 of main Form 26Q)
Details of amount paid/credited during the quarter ended .......... (DD-MM-YYYY) and of tax deducted at source
BSR code of branch where tax is Name of Deductor
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among
deductees as in the vertical total of
col. 425
Interest
Others
Total of the above
Sr. No. Deduc- Unique PAN of Name Date Amo- Paid by TDS Sur- Educa- Total Total Date Rate at Rea-
tee Trans- the of the of pay- unt book charge tion tax tax of which son for
code action deduc- deduc- ment/ paid/ entry Cess deduc- depo- deduc- deduc- non-
(01- Number tee tee credit credi- or ted sited tion ted deduc-
Com- (UTN) ted other- (421 + Rs. tion/
pany Rs. wise 422 + lower
02- 423) deduc-
Other Rs. tion*
than
Com-
pany)
414 415 429 416 417 418 419 420 421 422 423 424 425 426 427 428
1
2
3
4
5
Total
Verification
I, ............., hereby certify that all the particulars, furnished above are correct and complete.
Place: Signature of person responsible for deducting tax at source
............................
Date: Name and designation of person responsible for deducting tax at source
........
Note.— * Write quot;Aquot; if quot;lower deductionquot; or quot;no deductionquot; is on account of a certificate under section 197.
Write quot;Bquot; if no deduction is on account of declaration under section 197A.
(h) for Form No. 27D, the following form shall be substituted, namely:-
22. 22
FORM NO.27D
[See rule 37D]
Certificate under section 206C of the Income-tax Act, 1961
for Tax collected at source
Financial year TCS Certificate
number#
Whether Original / Duplicate / If Amended give Previous TCS Certificate number
Amended
TAN of Collector Name of Collector
PAN of Buyer or Name of Buyer or Licensee
Licensee or Lessee or Lessee or to whom
or to whom contract is awarded
contract is
awarded
TCS Unique Transaction Whether PAN Gross Amount Paid TCS
Number (UTN) as provided uploaded was
by Income Tax validated by Income
Department Tax Department? (Y/N)
Gross TCS amount
Total TCS amount where PAN was found valid by Income Tax Department
I _____________________________________, son/daughter of ___________________________________
working in the capacity of ________________________________________ (designation) do hereby certify that
a sum of Rs. ____________________________ [Rupees ________________________________________
_________________________________________________________________________________ (in words)]
has been collected at source and paid to the credit of the Central Government. I further certify that the
information given above is true and correct based on the books of accounts, documents and other available
records.
Place
Date Signature of person responsible for collection of tax
Designation Full Name
# TCS certificate number is an internal reference number to be given by the Collector (optional)
(i) for Form 27Q –
23. 23
(i) for the words, figures and letters “see sections 194E, 195, 196A, 196B, 196C, 196D and
rules 31A and 37A”, the words, figures, letters and brackets “see rule 31A(1)(c)(i)”, shall
be substituted;
(ii) for the Annexure, the following Annexure shall be substituted, namely:-
Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line item in the table at S. No. 4 of main Form 27Q)
Details of amounts paid/credited during the quarter ended ................ (DD-MM-YYYY) and of tax deducted at source
Age code of the branch where tax is deposited Name of Deductor
Date on which tax deposited (dd-mm-yyyy)
Challan Serial No.
Heading under which payment made TAN
Total TDS to be allocated among deductees as in the vertical total of
col. 725
Interest
Others
Total of the above
S. Deductee Unique PAN of Name of Date Amount Paid by TDS Sur- Educa- Total Tax Total Tax Date Rate at Reason for
No. code (01- Trans- the the of Pay- paid/ book charge tion deducted deposited of which non-
Company, action deduc- deduc- ment/ credited entry or Cess (721+ Rs. deduc- deduc- deduction/
02-Other Number tee tee Credit Rs. other- 722+723) Rs. tion ted lower
than (UTN) wise deduction/
Company) gross-ing up
(if any)*
714 715 729 716 717 718 719 720 721 722 723 724 725 726 727 728
1
2
3
4
5
Total
Verification
I, ........................................., hereby certify that all the particulars furnished above are correct and complete.
Place : Signature of person responsible for deducting tax at source ....................................
Date : Name and designation of person responsible for deducting tax at source ...............
Note.—
*Write quot;Aquot; if the quot;lower deductionquot; or quot;no deductionquot; is on account of a certificate under section 197.
Write quot;Bquot; if no deduction is on account of declaration under section 197A.
Write quot;Gquot; if grossing up has been done.quot;.
24. 24
(j) for Form 27EQ -
(i) for the figure and letters “31AA”, the figure and letter “31A” shall be substituted;
(ii) for the Annexure, the following Annexure shall be substituted, namely:-
Annexure
Party wise break-up of TCS
(Please use separate Annexure for each line - item in the table at
S. No. 04 of main Form 27EQ)
Details of amount paid/debited during the quarter ended ..... (DD-MM-YYYY) and of tax collected at source
BSR code of branch where tax is Name of Collector
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Collection Code under which TAN
payment made1
Total TCS to be allocated among
parties as in the vertical total of
col. 676
Interest
Others
Total of the above
Sr. No. Party Unique PAN Name Total Amo- Date Paid TCS Sur- Educa- Total Total Date Rate Reas-
code Transa- of the of the value unt of by charge tion tax tax of at on for
(01- ction party party of the paid which book Cess collec- depo- coll- which non-
Com- Number purch- /debi- amo- entry ted sited ection coll- colle-
pany (UTN) ase(s) ted unt or (672+ Rs. ected ction/
02- Rs. paid/d other- 673+ lower
other ebited wise 674) colle-
ction2
than Rs.
Com-
pany)
664 665 680 666 667 668 669 670 671 672 673 674 675 676 677 678 679
1
2
3
4
5
Total
Verification
I, ............., hereby certify that all the particulars furnished above are correct and complete.
25. 25
Place: Signature of person responsible for collecting tax at source ....................................
Date: Name and designation of person responsible for collecting tax at source ................
Notes.— 1. Please write collection code A for Alcoholic liquor for human consumption, B for Timber obtained under a forest
lease, C for Timber obtained by any mode other than under a forest lease, D for any other forest produce not being
timber or tendu leaves, E for Scrap, F for Parking lot, G for Toll plaza, H for Mining and Quarrying.
2. Write quot;Aquot; if quot;lower collectionquot; is as per section 206(9).
Write quot;Bquot; for any other reason, give details in separate sheet.
___________________________________________________________________________________
Notification No. 31 /2009 / F.No. 142/22/2008-TPL
(Vijay K. Jaiswal)
Under Secretary to the Government of India
Note:- The principal rules were published vide Notification No. S.O.969 (E) dated the 26th March, 1962
and last amended by Income-tax (6th Amendment) Rules, 2009 vide Notification S.O.No.740(E)
dated 16.03.2009.