TDS DEPOSITE LAST DATE & RETURN SUBMIT LAST DATE OF 4 TH QUA

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13 April 2011 TDS DEPOSITE LAST DATE OF 4 TH QUATER & RETURN SUBMIT LAST DATE OF 4 TH QUATER FOR THE ASSESSMENT YEAR 2011-2012.

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14 April 2011 [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY,PARTII,
SECTION 3,
SUBSECTION
(ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification
New Delhi, the 31st May, 2010
INCOMETAX
S.O. 1261(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 (6th Amendment) Rules, 2010.
(2) They shall come into force on the 1st day of April, 2010.
2. In the Income‐tax Rules, 1962, ‐
(a) for rules 30, 31, 31A and 31 AA the following rules shall be substituted, namely:‐
“Time and mode of payment to Government account of tax deducted at source or tax
paid under subsection
(1A) of section 192.
30.
(1) All sums deducted in accordance with the provisions of Chapter XVII‐B by an office of
the Government shall be paid to the credit of the Central Government ‐
(a) on the same day where the tax is paid without production of an income‐tax
challan; and
(b) on or before seven days from the end of the month in which the deduction is
made or income‐tax is due under sub‐section (1A) of section 192, where tax is
paid accompanied by an income‐tax challan.
(2) All sums deducted in accordance with the provisions of Chapter XVII‐B by deductors
other than an office of the Government shall be paid to the credit of the Central
Government ‐
(a) on or before 30th day of April where the income or amount is credited or paid
in the month of March; and
(b) in any other case, on or before seven days from the end of the month in which‐
(i) the deduction is made; or
(ii) income‐tax is due under sub‐section (1A) of section 192.
(3) Notwithstanding anything contained in sub‐rule (2), in special cases, the Assessing
Officer may, with the prior approval of the Joint Commissioner, permit quarterly
payment of the tax deducted under section 192 or section 194A or section 194D or
section 194H for the quarters of the financial year specified to in column (2) of the
Table below by the date referred to in column (3) of the said Table:‐
Table
Sl.
No.
Quarter of the Financial Year ended on Date for quarterly payment
(1) (2) (3)
1. 30th June 7th July
2. 30th September 7th October
3. 31st December 7th January
4. 31st March 30th April.
B.Mode
of payment
(4) In the case of an office of the Government, where tax has been paid to the credit of
the Central Government without the production of a challan, the Pay and Accounts
Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or
any other person by whatever name called to whom the deductor reports the tax
so deducted and who is responsible for crediting such sum to the credit of the
Central Government, shall‐
(a) submit a statement in Form No. 24G within ten days from the end of the
month to the agency authorised by the Director General of Income‐tax
(Systems) in respect of tax deducted by the deductors and reported to him
for that month; and
(b) intimate the number (hereinafter referred to as the Book Identification
Number) generated by the agency to each of the deductors in respect of
whom the sum deducted has been credited.
(5) For the purpose of sub‐rule (4), the Director General of Income‐tax (Systems) shall
specify the procedures, formats and standards for ensuring secure capture and
transmission of data, and shall also be responsible for the day‐to‐day
administration in relation to furnishing the information in the manner so specified.
(6) (i) Where tax has been deposited accompanied by an income‐tax challan, the
amount of tax so deducted or collected shall be deposited to the credit of the
Central Government by remitting it within the time specified in clause (b) of
sub‐rule (1) or in sub‐rule (2) or in sub‐rule (3) into any branch of the Reserve
Bank of India or of the State Bank of India or of any authorised bank;
(ii) Where tax is to be deposited in accordance with clause (i), by persons referred
to in sub‐rule (1) of rule 125, the amount deducted shall be electronically
remitted into the Reserve Bank of India or the State Bank of India or any
authorised bank accompanied by an electronic income‐tax challan.
(7) For the purpose of this rule, the amount shall be construed as electronically
remitted to the Reserve Bank of India or to the State Bank of India or to 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) debit card.
(8) Where tax is deducted before the 1st day of April, 2010, the provisions of this
rule shall apply as they stood immediately before their substitution by the
Income‐tax ( Amendment) Rules, 2010.
Certificate of tax deducted at source to be furnished under section 203.
31. (1) The certificate of deduction of tax at source by any person in accordance with
Chapter XVII‐B or the certificate of payment of tax by the employer on behalf of the
employee under sub‐section (1A) of section 192 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 specify:‐
(a) valid permanent account number (PAN) of the deductee;
(b) valid tax deduction and collection account number (TAN) of the deductor;
(c) (i) book identification number or numbers where deposit of tax deducted is
without production of challan in case of an office of the Government;
(ii)challan identification number or numbers in case of payment through
bank.
(d) (i) receipt number of the relevant quarterly statement of tax deducted at
source which is furnished in accordance with the provisions of rule 31A;
(ii) receipt numbers of all the relevant quarterly statements in case the
statement referred to in clause (i) is for tax deducted at source from
income chargeable under the head “Salaries”.
(3) The certificates in Forms specified in column (2) of the Table below shall be
furnished to the employee or the payee, as the case may be, as per the periodicity
specified in the corresponding entry in column (3) and by the time specified in the
corresponding entry in column (4) of the said Table:‐
Table
Sl. No. Form No. Periodicity Due date
(1) (2) (3) (4)
1. 16 Annual By 31st day of May of the financial year
immediately following the financial year in
which the income was paid and tax deducted
2. 16A Quarterly Within fifteen days from the due date for
furnishing the statement of tax deducted at
source under rule 31A.
(4) If an assessee is employed by more than one employer during the year, each of
the employers shall issue Part A of the certificate in Form No. 16 pertaining to the
period for which such assessee was employed with each of the employers and Part
B may be issued by each of the employers or the last employer at the option of the
assessee.
(5) The deductor may issue a duplicate certificate in Form No. 16 or Form No. 16A 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.
(6) (i) Where a certificate is to be furnished in Form No. 16, the deductor may, at
his option, use digital signatures to authenticate such certificates.
(ii) In case of certificates issued under clause (i), the deductor shall ensure that‐
(a) the provisions of sub‐rule (2) are complied with;
(b) once the certificate is digitally signed, the contents of the certificates
are not amenable to change; and
(c) the certificates have a control number and a log of such certificates is
maintained by the deductor.
(7) Where a certificate is to be furnished for tax deducted before the 1st day of April,
2010, it shall be furnished in the Form in accordance with the provisions of the
rules as they stood immediately before their substitution by the Income‐tax
( Amendment) Rules, 2010.
Explanation.For
the purpose of this rule and rule 37D, challan identification
number means the number comprising the Basic Statistical Returns (BSR)
Code of the Bank branch where the tax has been deposited, the date on which the
tax has been deposited and challan serial number given by the bank.
Statement of deduction of tax under subsection
(3) of section 200.
31A. (1) Every person responsible for deduction of tax under Chapter XVII‐B, shall, in
accordance with the provisions of sub‐section (3) of section 200, deliver, or cause to be
delivered, the following quarterly statements to the Director General of Income‐tax
(Systems) or the person authorised by the Director General of Income‐tax (Systems),
namely:‐
(a) Statement of deduction of tax under section 192 in Form No. 24Q;
(b) Statement of deduction of tax under sections 193 to 196D in‐
(i) Form No. 27Q in respect of the deductee who is a non‐resident not
being a company or a foreign company or resident but not ordinarily
resident; and
(ii) Form No. 26Q in respect of all other deductees.
(2) Statements referred to in sub‐rule (1) for the quarter of the financial year ending
with the date specified in column (2) of the Table below shall be furnished by the
due date specified in the corresponding entry in column (3) of the said Table:‐
Table
Sl. No. Date of ending of the quarter of
the financial year
Due date
(1) (2) (3)
1. 30th June 15th July of the financial year
2. 30th September 15th October of the financial year
3. 31st December 15th January of the financial year
4. 31st March 15th May of the financial year immediately
following the financial year in which
deduction is made
(3) (i) The statements referred to in sub‐rule (1) may be furnished in any of the
following manners, namely:‐
(a) furnishing the statement in paper form;
(b) furnishing the statement electronically in accordance with the
procedures, formats and standards specified under sub‐rule (5) alongwith
the verification of the statement in Form 27A.
(ii) Where,‐
(a) the deductor is an office of the Government; or
(b) the deductor is the principal officer of a company; or
(c) the deductor is a person who is required to get his accounts audited
under section 44AB in the immediately preceding financial year; or
(d) the number of deductee’s records in a statement for any quarter of the
financial year are twenty or more,
the deductor shall furnish the statement in the manner specified in item (b)
of clause (i).
(iii) Where deductor is a person other than the person referred to in clause (ii),
the statements referred to in sub‐rule (1) may, at his option, be delivered or
cause to be delivered in the manner specified in item (b) of clause (i).
(4) The deductor at the time of preparing statements of tax deducted shall,‐
(i) quote his tax deduction and collection account number (TAN) in the
statement;
(ii) quote his permanent account number (PAN) in the statement except
in the case where the deductor is an office of the Government;
(iii) quote the permanent account number of all deductees;
(iv) furnish particulars of the tax paid to the Central Government
including book identification number or challan identification number, as
the case may be.
(5) The Director General of Income‐tax (Systems) shall specify the procedures,
formats and standards for the purposes of furnishing of the statements and shall be
responsible for the day to day administration in relation to furnishing of the
statements in the manner so specified.
(6) Where a statement of tax deducted at source is to be furnished for tax deducted
before the 1st day of April, 2010, the provisions of this rule and rule 37A shall apply
as they stood immediately before their substitution or omission by the Income‐tax
( Amendment) Rules, 2010.
Statement of collection of tax under proviso to subsection
(3) of section 206C.
31AA. (1) Every collector, shall, in accordance with the provisions of the proviso to subsection
(3) of section 206C, deliver, or cause to be delivered, to the Director General of
Income‐tax (Systems) or the person authorised by the Director General of Income‐tax
(Systems), a quarterly statement in Form No. 27EQ.
(2) Statements referred to in sub‐rule (1) for the quarter of the financial year ending
with the date specified in column (2) of the Table below shall be furnished by the due date
specified in the corresponding entry in column (3) of the said Table:‐
Sl. No. Quarter of the financial year ended Due date
(1) (2) (3)
1. 30th June 15th July of the financial year
2. 30th September 15th October of the financial year
3. 31st December 15th January of the financial year
4. 31st March 15th May of the financial year immediately
following the financial year in which
collection is made
(3) (i) The statement referred to in sub‐rule (1) may be furnished in any of the
following manners, namely:‐
(a) furnishing the statement in paper form;
(b) furnishing the statement electronically in accordance with the
procedures, formats and standards specified under sub‐rule (5)
alongwith the verification of the statement in Form 27A.
(ii) Where,‐
(a) the collector is an office of the Government; or
(b) the collector is the principal officer of a company; or
(c) the collector is a person who is required to get his accounts audited
under section 44AB in the immediately preceding financial year;
(d) the number of collectee’s records in a statement for any quarter of the
financial year are twenty or more,
the collector shall furnish the statement in the manner specified in item (b)
of clause (i).
(iv) Where the collector is a person other than the person referred to in clause
(ii), the statement referred to in sub‐rule (1) may, at his option, be
delivered or cause to be delivered in the manner specified in item (b) of
clause (i).
(4) The collector at the time of preparing statements of tax collected shall,‐
(i) quote his tax deduction and collection account number (TAN) in the
statement;
(ii) quote his permanent account number (PAN) in the statement except
in the case where the collector is an office of the Government;
(iii) quote the permanent account number of all collectees;
(iv) furnish particulars of the tax paid to the Central Government
including book identification number or challan identification number, as
the case may be.
.
(5) The Director General of Income‐tax (Systems) shall specify the procedures,
formats and standards for the purposes of furnishing of the statements and shall be
responsible for the day to day administration in relation to furnishing of the
statements in the manner so specified.
(6) Where a statement of tax collected at source is to be furnished for tax collected
before the 1st day of April, 2010, the provisions of this rule shall apply as they stood
immediately before their substitution by the Income‐tax ( Amendment) Rules,
2010. ”;
(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
section 206C.
37CA.
(1) All sums collected in accordance with the provisions of sub‐section (1) or sub‐section
(1C) of section 206C by an office of the Government shall be paid to the credit of the
Central Government ‐
(a) on the same day where the tax is so paid without production of an income‐tax
challan; and
(b) on or before seven days from the end of the month in which the collection is
made, where tax is paid accompanied by an income‐tax challan.
(2) All sums collected in accordance with the provisions of sub‐section (1) or sub‐section
(1C) of section 206C by collectors other than an office of the Government shall be paid
to the credit of the Central Government within one week from the last day of the
month in which the collection is made.
(3) In the case of an office of the Government, where tax has been paid to the credit of the
Central Government without the production of a challan, the Pay and Accounts Officer
or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other
person by whatever name called to whom the collector reports the tax so collected and
who is responsible for crediting such sum to the credit of the Central Government,
shall‐
(a) submit a statement in Form No. 24G within ten days from the end of the
month to the agency authorised by the Director General of Income‐tax
(Systems) in respect of tax collected by the collectors and reported to him for
that month; and
(b) intimate the number (hereinafter referred to as the Book Identification
Number) generated by the agency to each of the collectors in respect of
whom the sum collected has been credited.
(4) For the purpose of sub‐rule (3), the Director General of Income‐tax (Systems) shall
specify the procedures, formats and standards for ensuring secure capture and
transmission of data, and shall also be responsible for the day‐to‐day
administration in relation to furnishing the information in the manner so specified.
(5) (i) Where tax has been deposited accompanied by an income‐tax challan, the tax
collected under sub‐section (1) or sub‐section (1C) of section 206C shall be
deposited to the credit of the Central Government by remitting it within the
time specified in clause (b) of sub‐rule (1) or in sub‐rule (2) into any branch of
the Reserve Bank of India or of the State Bank of India or of any authorised bank.
(ii) Where tax is to be deposited in accordance with clause (i), by persons referred
to in sub‐rule (1) of rule 125, the amount collected shall be electronically
remitted into the Reserve Bank of India or the State Bank of India or any
authorised bank accompanied by an electronic income‐tax challan.
(6) For the purpose of this rule, the amount shall be construed as electronically
remitted to the Reserve Bank of India or to the State Bank of India or to 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) debit card.
(7) Where tax is collected before the 1st day of April, 2010, the provisions of this rule
shall apply as they stood immediately before their substitution by the Income‐tax
( Amendment) Rules, 2010.
Certificate of tax collected at source under section 206C(5).
37D. (1) The certificate of collection of tax at source under sub‐section (5) of
section 206C to be furnished by the collector shall be in Form 27D.
(2) The certificate referred to in sub‐rule (1) shall specify:‐
(a) valid permanent account number (PAN) of the collectee;
(b) valid tax deduction and collection account number (TAN) of the collector;
(c) (i) book identification number or numbers where deposit of tax collected is
without production of challan in case of an office of the Government;
(ii)challan identification number or numbers in case of payment through
bank;
(d) receipt number of the relevant quarterly statement of tax collected at source
which is furnished in accordance with the provisions of rule 31AA.
(3) The certificate in the Form No. 27D referred to in sub‐rule (1) shall be furnished
to the collectee within fifteen days from the due date for furnishing the statement of
tax collected at source specified under sub‐rule (2) of rule 31AA.
(4) The collector may issue a duplicate certificate in Form No. 27D if the collectee
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
collector.
(5) Where a certificate is to be furnished for tax collected before the 1st day of April,
2010, it shall be furnished in the Form in accordance with the provisions of the
rules as they stood immediately before their substitution by the Income‐tax
( Amendment) Rules, 2010. ”;
(d) in Appendix‐II,‐
(i) for Form. No. 16 and Form No.16A, the following Forms shall be substituted,
namely:‐
“FORM NO.16
[See rule 31(1)(a)]
PART A
Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary
Name and address of the
Employer
Name and Designation of the Employee
PAN of the
Deductor
TAN of the Deductor PAN of the Employee
Assessment Year Period
From To
CIT(TDS)
Address………………………………………….
……………………………………………………
City……………………..Pin code…………………
Summary of tax deducted at source
Quarter Receipt Numbers of original
statements of TDS under sub-section
(3) of section 200.
Amount of tax deducted
in respect of the employee
Amount of tax
deposited/remitted in respect of
the employee
Quarter 1
Quarter 2
Quarter 3
Quarter 4
Total
PART B (Refer Note 1)
Details of Salary paid and any other income and tax deducted
1 Gross Salary Rs
(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 applicable)
Rs
(c) Profits in lieu of salary under section 17(3)(as per
Form No.12BB, wherever applicable)
Rs.
(d) Total Rs
Less: Allowance to the extent exempt u/s 10
Allowance Rs.
2
Rs.
Rs
3 Balance(1-2) Rs
4 Deductions :
(a) Entertainment allowance Rs.
(b) Tax on employment Rs.
5 Aggregate of 4(a) and (b) Rs
6 Income chargeable under the head 'salaries' (3-5) Rs
Add: Any other income reported by the employee
Income Rs.
7
Rs
8 Gross total income (6+7) Rs
Deductions under Chapter VIA
(A) sections 80C, 80CCC and 80CCD
(a) section 80C Gross Amount Deductible
amount
(i) ………….…… Rs
(ii) ………………. Rs
(iii) ………………. Rs
(iv) ………………. Rs
(v) ………….……
(vi) ………….……
(vii) ………….…… Rs. Rs.
(b) section 80CCC Rs. Rs.
(c) Section 80CCD
Note: 1. Aggregate amount deductible under section 80C
shall not exceed one lakh rupees.
2. Aggregate amount deductible under the three
sections, i.e., 80C, 80CCC and 80CCD shall not
exceed one lakh rupees.
9
(B) Other sections (e.g. 80E, 80G etc.) under Chapter VI-A.
Gross
amount
Qualifying
amount
Deductible
amount
(i) section……….
.
Rs. Rs. Rs.
(ii) section……….. Rs. Rs. Rs.
(iii) section……….. Rs. Rs. Rs.
(iv) section……….. Rs. Rs. Rs.
(v) section……….. 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 Education cess @ 3% (on tax computed at S. No. 12) Rs.
14 Tax Payable (12+13) Rs.
15 Less: Relief under section 89 (attach details) Rs
16 Tax payable (14-15) Rs.
Verification
I, …………………………….., son/daughter of ……………………………………….working in the capacity of .……………………….........
(designation) do hereby certify that a sum of Rs………………….[Rs. ………………………….(in words)] has been deducted
and deposited to the credit of the Central Government. I further certify that the information given above is true,
complete and correct and is based on the books of account, documents, TDS statements, TDS deposited and other
available records.
Place
Date Signature of person responsible for deduction of tax
Designation: Full
Name:
Notes:
1. If an assessee is employed under more than one employer during the year, each of the
employers shall issue Part A of the certificate in Form No. 16 pertaining to the period
for which such assessee was employed with each of the employers. Part B may be
issued by each of the employers or the last employer at the option of the assessee.
2. Government deductors to enclose Annexure‐A if tax is paid without production of an
income‐tax challan and Annexure‐B if tax is paid accompanied by an income‐tax challan.
3. Non‐Government deductors to enclose Annexure‐B.
4. The deductor shall furnish the address of the Commissioner of Income‐tax (TDS)
having jurisdiction as regards TDS statements of the assessee.
5. This Form shall be applicable only in respect of tax deducted on or after 1st day of April,
2010.
ANNEXUREA
DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH
BOOK ENTRY
(The Employer to provide payment wise details of tax deducted and deposited with respect to the employee)
Book S. No. Tax Deposited in identification number (BIN)
respect of the
employee (Rs.) Receipt numbers of Form
No.24G
DDO Sequence
Number in the Book
Adjustment Mini
Statement
Date on which tax
deposited
(dd/mm/yyyy)
Total
Note:
1. In the column for TDS, give total amount for TDS, Surcharge (if applicable) and education
cess.
ANNEXUREB
DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH
CHALLAN
(The Employer to provide payment wise details of tax deducted and deposited with respect to the employee)
S. No. Tax Deposited in Challan identification number (CIN)
respect of the
employee (Rs.) BSR Code of the Bank
Branch
Date on which tax
deposited
(dd/mm/yyyy)
Challan Serial
Number
Total
Note:
1. In the column for TDS, give total amount for TDS, Surcharge (if applicable) and education
cess.
FORM NO.16A
[See rule 31(1)(b)]
Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source
Name and address of the Deductor Name and address of the Deductee
PAN of the Deductor TAN of the Deductor PAN of the Deductee
Assessment Year Period
From To
CIT(TDS)
Address………………………………………….
……………………………………………………
City……………………..Pin code…………………
Summary of payment
Amount paid/credited Nature of payment Date of payment/credit
Summary of tax deducted at source in respect of deductee
Quarter Receipt Numbers of original quarterly
statements of TDS under sub-section
(3) of section 200
Amount of tax deducted in
respect of the deductee
Amount of tax
deposited/remitted in respect
of the deductee
I. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT
THROUGH CHALLAN
(The Deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)
S. No. Tax Deposited in Book identification number (BIN)
respect of the
deductee
(Rs.)
Receipt numbers of Form
No.24G
DDO Sequence Number in
the Book Adjustment Mini
Statement
Date on which tax
deposited
(dd/mm/yyyy)
Total
II. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT
THROUGH CHALLAN
(The Deductor to provide payment wise details of tax deducted and deposited with respect to the deductee)
S. No. Tax Deposited in
respect of the deductee
(Rs.)
Challan identification number (CIN)
(Rs.) BSR Code of the Bank
Branch
Date on which tax
deposited
(dd/mm/yyyy)
Challan Serial
Number
Total
Verification
I, …………………………….., son/daughter of ……………………………………….working in the capacity of .……………………….........
(designation) do hereby certify that a sum of Rs………………….[Rs. ………………………….(in words)] has been deducted
and deposited to the credit of the Central Government. I further certify that the information given above is true,
complete and correct and is based on the books of account, documents, TDS statements, TDS deposited and other
available records.
Place
Date Signature of person responsible for deduction of tax
Designation: Full
Name:
Notes:
1. Government deductors to fill information in item I if tax is paid without production of
an income‐tax challan and in item II if tax is paid accompanied by an income‐tax challan.
2. Non‐Government deductors to fill information in item II.
3. In item I and II, in the column for TDS, give total amount for TDS, Surcharge (if
applicable) and education cess.
4. The deductor shall furnish the address of the Commissioner of Income‐tax (TDS)
having jurisdiction as regards TDS statements of the assessee.
5. This Form shall be applicable only in respect of tax deducted on or after 1st day of April,
2010.”;
(ii) after Form No. 24, the following Form shall be inserted, namely:‐
(iii) for Form No. 27D, the following Form shall be substituted, namely:‐
“FORM NO.27D
[See rule 37D]
Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source
Name and address of the Collector Name and address of the Collectee
PAN of the Collector TAN of the Collector PAN of the Collectee
Assessment Year Period
From To
CIT(TDS)
Address………………………………………….
……………………………………………………
City……………………..Pin code…………………
Summary of receipt
Amount received/debited Nature of receipt Date of receipt/debit
Summary of tax collected at source
Quarter Receipt Number of original
quarterly statements of TCS under
proviso to sub-section (3) of section
206C
Amount of tax collected in respect of
the collectee
Amount of tax
deposited/remitted in
respect of the collectee
I. DETAILS OF TAX COLLECTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT
THROUGH BOOK ENTRY
(The Collector to provide payment wise details of tax collected and deposited with respect to the collectee)
Book S. No. Tax Deposited identification number (BIN)
in respect of
the collectee
(Rs.)
BAMS Number given by
PAO/CDDO/TO
DDO Sequence Number in
the Book Adjustment Mini
Statement
Date on which tax
deposited
(dd/mm/yyyy)
Total
II. DETAILS OF TAX COLLECTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT
THROUGH CHALLAN
(The Collector to provide payment wise details of tax collected and deposited with respect to the collectee)
S. No. Tax Deposited in Challan identification number (CIN)
respect of the
collectee (Rs.)
BSR Code of the Bank
Branch
Date on which tax
deposited
(dd/mm/yyyy)
Challan Serial Number
Total
Verification
I, …………………………….., son/daughter of ……………………………………….working in the capacity of .……………………….........
(designation) do hereby certify that a sum of Rs………………….[Rs. ………………………….(in words)] has been collected at
source and deposited to the credit of the Central Government. I further certify that the information given above is
true, complete and correct and is based on the books of account, documents, TCS statements, TCS deposited and
other available records.
Place
Date Signature of person responsible for collection of tax
Designation: Full
Name:
Notes:
1. Government collectors to fill information in item I if tax is paid without production of
an income‐tax challan and in item II if tax is paid accompanied by an income‐tax challan.
2. Non‐Government collectors to fill information in item II.
3. In item I and II, in the column for TCS, give total amount for TCS, Surcharge (if
applicable) and education cess.
4. The collector shall furnish the address of the Commissioner of Income‐tax (TDS) having
jurisdiction as regards TCS statements of the assessee.
5. This Form shall be applicable only in respect of tax collected on or after 1st day of April,
2010.”.
Notification No. 41 /2010
[ F.No. 142/27/2009SO(
TPL)]
(Rajesh Kumar Bhoot)
Director (Tax Policy and Legislation)
Note. The principal rules were published vide, Notification No. 969(E), dated the 26th
March 1962 and last amended by the Income‐tax (5th Amendment) Rules, 2010 vide
Notification S.O.1211 (E) dated 21st May, 2010.
" FORM NO. 24G
[ See rule 30 and rule 37CA]
TDS/TCS Book Adjustment Statement
Details of Transfer voucher for the month ending (month)mm (year) yyyy
1 Accounts Officer details
Accounts Officer Identification Number (AIN)
PAO registration Number (provided by Central
Record Keeping Agency)
Account office name*
Accounts Office Address*
Address 1* Address 2
Address 3 Address 4
City* State*
PIN code* Email id *
STD code‐Phone No*
2 Responsible persons details (see note 1)
Responsible persons name*
Responsible persons designation*
Responsible persons Address*
Address 1* Address 2
Address 3 Address 4
City* State*
PIN code* Email id *
STD code‐ Phone No* Mobile no. of the responsible person
3 Type of statement*
Has the statement been filed earier for this Month (Yes/No)
If answer to above is "Yes", then Provisional receipt no of original
statement
4 Category of Deductor for whom statement is being submitted*: Central/State Government
State Name Ministry
Sub Ministry
5 DDO wise details of transfer Vouchers
5a DDO wise details of TDS‐Salary (24Q)
S.No.* DDO registration no (provided by Central Record Keeping Agency) DDO code
TAN of
DDO*
Name of
DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id
Tax
Deducted/Collected
(Sum of
BaS_TAX,SUR,EDU_
CESS)*
Total TDS / TCS remitted to
Government account
(AG/Pr CCA)*
151 152 153 154 155 156 157 158 159 160 161 162 163 164 165
Total
5b Total TDS/TCS amount transferred for TDS‐Non‐Salary (26Q)
S.No.* DDO registration no (provided by Central Record Keeping Agency) DDO code
TAN of
DDO*
Name of
DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id
Tax
Deducted/Collected
(Sum of
BaS_TAX,SUR,EDU_
CESS)*
Total TDS / TCS remitted to
Government account
(AG/Pr CCA)*
166 167 168 169 170 171 172 173 174 175 176 177 178 179 180
Total
5c Total TDS/TCS amount transferred for TDS‐Non‐Resident (27Q)
S.No.* DDO registration no (provided by Central Record Keeping Agency) DDO code
TAN of
DDO*
Name of
DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id
Tax
Deducted/Collected
(Sum of
BaS_TAX,SUR,EDU_
CESS)*
Total TDS / TCS remitted to
Government account
(AG/Pr CCA)*
181 182 183 184 185 186 187 188 189 190 191 192 193 194 195
Total
5d Total TDS/TCS amount transferred for TCS (27EQ)
S.No.* DDO registration no (provided by Central Record Keeping Agency) DDO code
TAN of
DDO*
Name of
DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id
Tax
Deducted/Collected
(Sum of
BaS_TAX,SUR,EDU_
CESS)*
Total TDS / TCS remitted to
Government account
(AG/Pr CCA)*
196 197 198 199 200 201 202 203 204 205 206 207 208 209 210
Total
6 Statement Summary:
Count of Distinct DDOs
No of entries in item 5
Total TDS/TCS amount reported
Total TDS / TCS remitted to Government account (AG/Pr CCA)
VERIFICATION
I ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ hereby certify that all the particulars furnished above are correct and complete
Place: Signature of the person responsible (see note 1)
Date:
Notes
1 Responsible person is the person made responsible in the office of Pay and Accounts Officer (PAO) or Treasury Officer(TO) or Cheque Drawing and Disburshing Officer (CDDO) for filing of this form
2 Payments pertaining to all the nature of payment TDS‐Salary(24Q)/TDS‐Non‐Salary(26Q)/TDS‐Non‐Resident(27Q)/TCS(27EQ) to be furnished in same form
3 Furnishing of either DDO registration no. or DDO code is mandatory.
4 There can be maximum four entries (Nature of deduction wise) per DDO in every month
5 This form shall be applicable only in respect of tax deducted/collected on or after 1st April, 2010
6 The fields marked as * are mandatory.
7 Details of Ministry
Sr. No. Ministry
1 Civil
2 Railway
3 Defence
4 Telecommunication
5 Post
6 Details of Sub Ministry(in case of Civil Ministry)
Sr. No. Sub Ministry name Sr. No. Sub Ministry name
1 Agriculture 29 New and Renewable Energy
2 Atomic Energy 30 Rural Development and Panchayati Raj
3 Fertilizers 31 Science And Technology
4 Chemicals and Petrochemicals 32 Space
5 Civil Aviation and Tourism 33 Steel
6 Coal 34 Mines
7 Consumer Affairs, Food and Public Distribution 35 Social Justice and Empowerment
8 Commerce and Textiles 36 Tribal Affairs
9 Environment and Forests and Ministry of Earth Science 37 D/o Commerce (Supply Division)
10 External Affairs and Overseas Indian Affairs 38 Shipping and Road Transport and Highways
11 Finance 39
Urban Development, Urban Employment and
Poverty Alleviation
12 Central Board of Direct Taxes 40 Water Resources
13 Central Board of Excise and Customs 41 President's Secretariat
14 Contoller of Aid Accounts and Audit 42 Lok Sabha Secretariat
15 Central Pension Accounting Office 43 Rajya Sabha secretariat
16 Food Processing Industries 44 Election Commission
17 Health and Family Welfare 45 Andaman and Nicobar Islands Administration
18 Home Affairs and Development of North Eastern Region 46 Chandigarh Administration
19 Human Resource Development 47 Dadra and Nagar Haveli
20 Industry 48 Goa, Daman and Diu
21 Information and Broadcasting 49 Lakshadweep
22 Telecommunication and Information Technology 50 Pondicherry Administration
23 Labour 51 Pay and Accounts Officers (Audit)
24 Law and Justice and Company Affairs 52 Non‐conventional energy sources
25 Personnel, Public Grievances and Pensions 53 Government of NCT of Delhi
26 Petroleum and Natural Gas 54 Others
27 Plannning, Statistics and Programme Implementation
28 Power
7 Details of State
Sr. No.
State Name
1 ANDAMAN AND NICOBAR ISLANDS
2 ANDHRA PRADESH
3 ARUNACHAL PRADESH
4 ASSAM
5 BIHAR
6 CHANDIGARH
7 CHATTISHGARH
8 DADRA & NAGAR HAVELI
9 DAMAN & DIU
10 DELHI
11 GOA
12 GUJARAT
13 HARYANA
14 HIMACHAL PRADESH
15 JAMMU & KASHMIR
16 JHARKHAND
17 KARNATAKA
18 KERALA
19 LAKSHWADEEP
20 MADHYA PRADESH
21 MAHARASHTRA
22 MANIPUR
23 MEGHALAYA
24 MIZORAM
25 NAGALAND
26 ORISSA
27 PONDICHERRY
28 PUNJAB
29 RAJASTHAN
30 SIKKIM
31 TAMILNADU
32 TRIPURA
33 UTTAR PRADESH
34 UTTARANCHAL
35 WEST BENGAL ";