Collection of tax at source reporting requires filing a specified form with electronic collector, party and control totals details. Form 27B mandates electronic submission of information with the statement of collection of tax at source, requiring the Tax Deduction Account Number and Permanent Account Number or Aadhaar Number, financial and assessment year details, collector and person-responsible particulars with full contact information, control totals (number of party records, amounts paid, tax collected, tax deposited), total annexures, and a verification declaration signed by the person responsible for collecting tax at source.
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Provisions expressly mentioned in the judgment/order text.
Collection of tax at source reporting requires filing a specified form with electronic collector, party and control totals details.
Form 27B mandates electronic submission of information with the statement of collection of tax at source, requiring the Tax Deduction Account Number and Permanent Account Number or Aadhaar Number, financial and assessment year details, collector and person-responsible particulars with full contact information, control totals (number of party records, amounts paid, tax collected, tax deposited), total annexures, and a verification declaration signed by the person responsible for collecting tax at source.
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