Form No. 144 - Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended ........ (June/September/December/March) ......... (Tax Year)]
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Quarterly tax deduction reporting for non-resident payments requires deductor details, challan data, and deductee-wise remittance disclosures. Quarterly statement of deduction of tax is prescribed for payments other than salary made to non-residents for the relevant quarter of the tax year. The form requires the deductor to furnish identification particulars, tax year details, prior filing status, tax deducted and deposited, challan or transfer voucher particulars, and deductee-wise details of amounts paid or credited, tax deducted, tax deposited, section code, nature of remittance, treaty or Act rate, and reasons for non-deduction or lower deduction. It also includes declarations, notes, and a schedule of section codes and remittance categories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quarterly tax deduction reporting for non-resident payments requires deductor details, challan data, and deductee-wise remittance disclosures.
Quarterly statement of deduction of tax is prescribed for payments other than salary made to non-residents for the relevant quarter of the tax year. The form requires the deductor to furnish identification particulars, tax year details, prior filing status, tax deducted and deposited, challan or transfer voucher particulars, and deductee-wise details of amounts paid or credited, tax deducted, tax deposited, section code, nature of remittance, treaty or Act rate, and reasons for non-deduction or lower deduction. It also includes declarations, notes, and a schedule of section codes and remittance categories.
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