Tax collected at source certificate requires detailed reporting of receipts, TCS amounts, deposit method and verifier signature. Form No. 27D is a certificate documenting tax collected at source, requiring collector and collectee identification, receipt-level summaries and acknowledgement numbers for quarterly TCS statements. It mandates transaction-wise reporting of tax collected and deposited either via book adjustment (with BIN/BAMS/DDO details and transfer voucher) or via challan (with CIN, BSR code, challan serial and deposit date), including matching status with government records. Government collectors use the book-adjustment section when no challan is produced; non-government collectors use the challan section. The form requires a verification signature certifying collection and deposit based on books and TCS records.
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Provisions expressly mentioned in the judgment/order text.
Tax collected at source certificate requires detailed reporting of receipts, TCS amounts, deposit method and verifier signature.
Form No. 27D is a certificate documenting tax collected at source, requiring collector and collectee identification, receipt-level summaries and acknowledgement numbers for quarterly TCS statements. It mandates transaction-wise reporting of tax collected and deposited either via book adjustment (with BIN/BAMS/DDO details and transfer voucher) or via challan (with CIN, BSR code, challan serial and deposit date), including matching status with government records. Government collectors use the book-adjustment section when no challan is produced; non-government collectors use the challan section. The form requires a verification signature certifying collection and deposit based on books and TCS records.
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