Form No. 27EQ - Quarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June / September / December / March (Tick whichever is applicable) ..... (year)
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Collection of Tax at Source requires quarterly filing via Form 27EQ with collector and party wise TCS particulars. Form No. 27EQ implements the quarterly reporting obligation for collection of tax at source under section 206C: collectors must furnish TAN and PAN/Aadhaar, collector and responsible person particulars, and full particulars of amounts collected (tax, surcharge, health and education cess, interest, fee, penalty), mode of deposit and exact challan/transfer voucher details. A mandatory Annexure provides party wise break up by collectee (PAN, party code, transaction value, amount received/debited, collection code, dates, rate and tax components). Notes prescribe PAN/Aadhaar requirements, book adjustment procedure for government collectors, standardized collection codes and alpha codes for reasons for non/ lower/ higher collection; verification by signature is required.
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.
Collection of Tax at Source requires quarterly filing via Form 27EQ with collector and party wise TCS particulars.
Form No. 27EQ implements the quarterly reporting obligation for collection of tax at source under section 206C: collectors must furnish TAN and PAN/Aadhaar, collector and responsible person particulars, and full particulars of amounts collected (tax, surcharge, health and education cess, interest, fee, penalty), mode of deposit and exact challan/transfer voucher details. A mandatory Annexure provides party wise break up by collectee (PAN, party code, transaction value, amount received/debited, collection code, dates, rate and tax components). Notes prescribe PAN/Aadhaar requirements, book adjustment procedure for government collectors, standardized collection codes and alpha codes for reasons for non/ lower/ higher collection; verification by signature is required.
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