Tax collection at source: half-yearly return required reporting liquor and tendu leaves sales, buyers, and tax remittances. Form No. 27EA mandates a half-yearly return for tax collection at source on alcoholic liquor and tendu leaves, requiring TAN and PAN of the collector, seller address details, and separate reporting of gross amounts and tax collected from company and non company buyers. It requires particulars of remittances to the Central Government (transfer/challan numbers and dates), buyer-level schedules with PAN, purchase values, tax collected, dates of collection and payment, Tax Collection Certificate details, totals, and a signed verification by the person responsible for collecting tax.
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Tax collection at source: half-yearly return required reporting liquor and tendu leaves sales, buyers, and tax remittances.
Form No. 27EA mandates a half-yearly return for tax collection at source on alcoholic liquor and tendu leaves, requiring TAN and PAN of the collector, seller address details, and separate reporting of gross amounts and tax collected from company and non company buyers. It requires particulars of remittances to the Central Government (transfer/challan numbers and dates), buyer-level schedules with PAN, purchase values, tax collected, dates of collection and payment, Tax Collection Certificate details, totals, and a signed verification by the person responsible for collecting tax.
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