Fourth counterfoil of chalan forms must be attached to TDS statement/certificate, not to the return of income. Chalan Forms Nos. 2 and 8 for TDS on non-salary payments are issued with four counterfoils: the bank retains the first two, the taxpayer keeps the third, and the fourth counterfoil must be attached to the statement/certificate of tax deducted at source in the prescribed forms (Forms 25, 26, 26A, 26B, 26BB, 26C, 26D and 27) rather than to the return of income; taxpayers who used prior three-counterfoil chalans need not attach a counterfoil for those payments, but future payments must use the revised four-counterfoil chalans.
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Provisions expressly mentioned in the judgment/order text.
Fourth counterfoil of chalan forms must be attached to TDS statement/certificate, not to the return of income.
Chalan Forms Nos. 2 and 8 for TDS on non-salary payments are issued with four counterfoils: the bank retains the first two, the taxpayer keeps the third, and the fourth counterfoil must be attached to the statement/certificate of tax deducted at source in the prescribed forms (Forms 25, 26, 26A, 26B, 26BB, 26C, 26D and 27) rather than to the return of income; taxpayers who used prior three-counterfoil chalans need not attach a counterfoil for those payments, but future payments must use the revised four-counterfoil chalans.
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