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    <description>Form 24Q requires employers to file a quarterly statement of tax withheld on salary, recording deductor/PAN/TAN details, deposit evidence (challan or book adjustment) with BSR/CIN and minor head, and to attach a deductee wise Annexure I for each deposit. The annual reconciliation Annexure II (filed with the last quarter) aggregates salary, exemptions, Chapter VI A deductions, tax computations, and withholding by current and other employers; Annexure III reports pension and specified senior citizen income and corresponding withholding. Verification and specific PAN/addressing rules and challan matching requirements are mandatory.</description>
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    <pubDate>Thu, 23 Oct 2008 10:48:00 +0530</pubDate>
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      <description>Form 24Q requires employers to file a quarterly statement of tax withheld on salary, recording deductor/PAN/TAN details, deposit evidence (challan or book adjustment) with BSR/CIN and minor head, and to attach a deductee wise Annexure I for each deposit. The annual reconciliation Annexure II (filed with the last quarter) aggregates salary, exemptions, Chapter VI A deductions, tax computations, and withholding by current and other employers; Annexure III reports pension and specified senior citizen income and corresponding withholding. Verification and specific PAN/addressing rules and challan matching requirements are mandatory.</description>
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