16 June 2009
I am confused about Form 26Q for the first quarter ending 30-6-2009 that is to be filed on or before 15 june 2010. It is to be filed annually so it is to be filed in one form or one return for each quarter is to be filed at the year end. Please clarify if one can. Also Form 24C and 24Q, 26Q are to be filed with TIN centre or it will be filed online. Please clear my confusion.
16 June 2009
Form No. 26Q shall now be required to be filed for all quarters on or before the 15th June following the Financial Year. Effectively, the quarterly returns have now been replaced by an annual return.
Form No. 24C. It is mandatory for all TAN holders to furnish this form irrespective of whether any payment liable to TDS has been made or not. This form shall be furnished 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. This e-form No. 24C has to be furnished at http://incometaxindiaefiling.gov.in. The first quarter in respect of which Form 24C is required to be furnished is the quarter ending on 30th June, 2009.
Please see the Circular No. 02 / 2009 dated 21st May 2009 for further clarification.
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