TaxTMI 
TaxTMI 
Income-tax (Sixth Amendment) Rules, 2010 - Changes in TDS provisions
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.... (1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government - (a) on the same day where the tax is paid without production of an income-tax challan; and (b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan. (2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government - (a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and (b) in any other case, on or before seven days from the end of the month in which-  ....
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....n sub-rule (2) or in sub-rule (3) into any branch of the Reserve Bank of India or of the State Bank of India or of any authorised bank; (ii) Where tax is to be deposited in accordance with clause (i), by persons referred to in sub-rule (1) of rule 125, the amount deducted shall be electronically remitted into the Reserve Bank of India or the State Bank of India or any authorised bank accompanied by an electronic income-tax challan. (7) For the purpose of this rule, the amount shall be construed as electronically remitted to the Reserve Bank of India or to the State Bank of India or to any authorised bank, if the amount is remitted by way of- (a) internet banking facility of the Reserve Bank of India or of the State Bank of India or of any authorised bank; or (b) debit card. (8) Where tax is deducted before the 1st day of April, 2010, the provisions of this rule shall apply as they stood immediately before their substitution by the Income-tax ( 6^th Amendment) Rules, 2010. Certificate of tax deducted at source to be furnished under section 203. 31. (1) ....
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....period for which such assessee was employed with each of the employers and Part B may be issued by each of the employers or the last employer at the option of the assessee. (5) The deductor may issue a duplicate certificate in Form No. 16 or Form No. 16A if the deductee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the deductor. (6) (i) Where a certificate is to be furnished in Form No. 16, the deductor may, at his option, use digital signatures to authenticate such certificates. (ii) In case of certificates issued under clause (i), the deductor shall ensure that- (a)the provisions of sub-rule (2) are complied with; (b)once the certificate is digitally signed, the contents of the certificates are not amenable to change; and (c)the certificates have a control number and a log of such certificates i....
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....bsp; (a) furnishing the statement in paper form; (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A. (ii) Where,- (a) the deductor is an office of the Government; or (b) the deductor is the principal officer of a company; or (c) the deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of deductee's records in a statement for any quarter of the financial year are twenty or more, the deductor shall furnish the statement in the manner speci....
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.... year 3. 31st December 15th January of the financial year 4. 31st March 15th May of the financial year immediately following the financial year in which collection is made (3) (i) The statement referred to in sub-rule (1) may be furnished in any of the following manners, namely:- (a) furnishing the statement in paper form; (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A. (ii) Where,- (a) the collector is an office of the Government; or (b) the collector is the principal officer of a company; or (c) the collector is a person who is required to get his accounts audited under section 44AB in the immediately preceding....
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.... (b) on or before seven days from the end of the month in which the collection is made, where tax is paid accompanied by an income-tax challan. (2) All sums collected in accordance with the provisions of sub-section (1) or sub-section (1C) of section 206C by collectors other than an office of the Government shall be paid to the credit of the Central Government within one week from the last day of the month in which the collection is made. (3) In the case of an office of the Government, where tax has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the collector reports the tax so collected and who is responsible for crediting such sum to the credit of the Central Government, shall- (a) submit a statement in Form No. 24G within ten days from the end of the month to the agency authorised by the Director General of Income-tax (Systems) in respect of tax collected by the collectors and reported to him for that month; an....
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....on account number (TAN) of the collector; (c) (i) book identification number or numbers where deposit of tax collected is without production of challan in case of an office of the Government; (ii)challan identification number or numbers in case of payment through bank; (d) receipt number of the relevant quarterly statement of tax collected at source which is furnished in accordance with the provisions of rule 31AA. (3) The certificate in the Form No. 27D referred to in sub-rule (1) shall be furnished to the collectee within fifteen days from the due date for furnishing the statement of tax collected at source specified under sub-rule (2) of rule 31AA. (4) The collector may issue a duplicate certificate in Form No. 27D if the collectee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the collector. (5) Where a certificate is to be furnished for tax collected before the 1st day of April, 2010, it shall be fur....
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....)* 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 Total S.No .* DDO registration no (provided by Central Record Keeping Agency) DDO code TAN of DDO* Name of DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id CESS)* Tax Deducted/Collected (Sum of BaS_TAX,SUR,EDU_ Total TDS / TCS remitted to Government account (AG/Pr CCA)* 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 Total S.No .* DDO registration no (provided by Central Record Keeping Agency) DDO code TAN of DDO* Name of DDO* Address 1* Address 2 Address 3 Address 4 City* State* PIN Code* Email id Tax Deducted/Collected (Sum of BaS_TAX,SUR,EDU_ CESS)* Total TDS / TCS remitted to Government account (AG/Pr CCA)* 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 Total Signature of the person responsible (see note 1) --- hereby certify that all the particulars furnished above are correct and complete VERIFICATION Count of Distinct DDOs No of entries in item 5 Total TDS/TCS amount reported Total TDS / TCS remitted to Government account (AG/Pr CCA) 5c Total TDS/TCS amount transferred for TDS-Non-Resident (27Q) 5b Total....
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....d Broadcasting 22 Telecommunication and Information Technology 23 Labour 24 Law and Justice and Company Affairs 25 Personnel, Public Grievances and Pensions 26 Petroleum and Natural Gas 27 Plannning, Statistics and Programme Implementation 28 Power 6 Details of Sub Ministry(in case of Civil Ministry) 6 The fields marked as * are mandatory. 7 Details of Ministry 3 3 7 Notes .. Sr. No. State Name 1 ANDAMAN AND NICOBAR ISLANDS 2 ANDHRA PRADESH 3 ARUNACHAL PRADESH 4 ASSAM 5 BIHAR 6 CHANDIGARH 7 CHATTISHGARH 8 DADRA & NAGAR HAVELI 9 DAMAN & DIU 10 DELHI 11 GOA 12 GUJARAT 13 HARYANA 14 HIMACHAL PRADESH 15 JAMMU & KASHMIR 16 JHARKHAND 17 KARNATAKA 18 KERALA 19 LAKSHWADEEP 20 MADHYA PRADESH 21 MAHARASHTRA 22 MANIPUR 23 MEGHALAYA 24 MIZORAM 25 NAGALAND 26 ORISSA 27 PONDICHERRY 28 PUNJAB 29 RAJASTHAN 30 SIKKIM 31 TAMILNADU 32 TRIPURA 33 UTTAR PRADESH 34 UTTARANCHAL 35 WEST BENGAL 7 Details of State 3 Document 2 [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY,PART-II,SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINIS....
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....ffice of the Government, where tax has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax so deducted and who is responsible for crediting such sum to the credit of the Central Government, shall- (a) submit a statement in Form No. 24G within ten days from the end of the month to the agency authorised by the Director General of Income-tax (Systems) in respect of tax deducted by the deductors and reported to him for that month; and (b) intimate the number (hereinafter referred to as the Book Identification Number) generated by the agency to each of the deductors in respect of whom the sum deducted has been credited. (5) For the purpose of sub-rule (4), the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner so specified. (6) (i) Where tax has been de....
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....(i) is for tax deducted at source from income chargeable under the head "Salaries". (3) The certificates in Forms specified in column (2) of the Table below shall be furnished to the employee or the payee, as the case may be, as per the periodicity specified in the corresponding entry in column (3) and by the time specified in the corresponding entry in column (4) of the said Table :- Table Sl. No. Form No. Periodicity Due date (1) (2) (3) (4) 1. 16 Annual By 31st day of May of the financial year immediately following the financial year in which the income was paid and tax deducted 2. 16A Quarterly Within fifteen days from the due date for furnishing the statement of tax deducted at source under rule 31A. (4) If an assessee is employed by more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers and Part B may be issued by each of the employers or the last employer at the option of the assessee. (5) The deductor may issue a duplicate certificate in Form No. 16 or Form No. 16A if the deductee has lost the original c....
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....e 15th July of the financial year 2. 30th September 15th October of the financial year 3. 31st December 15th January of the financial year 4. 31st March 15th May of the financial year immediately following the financial year in which deduction is made (3) (i) The statements referred to in sub-rule (1) may be furnished in any of the following manners, namely :- (a) furnishing the statement in paper form; (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A. (ii) Where,- (a) the deductor is an office of the Government; or (b) the deductor is the principal officer of a company; or (c) the deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of deductee's records in a statement for any quarter of the financial year are twenty or more, the deductor shall furnish the statement in the manner specified in item (b) of clause (i). (iii) Where deductor is a person other than the person referred to in clause (ii), the statements ref....
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.... furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A. (ii) Where,- (a) the collector is an office of the Government; or (b) the collector is the principal officer of a company; or (c) the collector is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; (d) the number of collectee's records in a statement for any quarter of the financial year are twenty or more, the collector shall furnish the statement in the manner specified in item (b) of clause (i). (iv) Where the collector is a person other than the person referred to in clause (ii), the statement referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) of clause (i). (4) The collector at the time of preparing statements of tax collected shall,- (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number (PAN) in the statement except in the case where the collector is an office of t....
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....rs and reported to him for that month; and (b) intimate the number (hereinafter referred to as the Book Identification Number) generated by the agency to each of the collectors in respect of whom the sum collected has been credited. (4) For the purpose of sub-rule (3), the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner so specified. (5) (i) Where tax has been deposited accompanied by an income-tax challan, the tax collected under sub-section (1) or sub-section (1C) of section 206C shall be deposited to the credit of the Central Government by remitting it within the time specified in clause (b) of sub-rule (1) or in sub-rule (2) into any branch of the Reserve Bank of India or of the State Bank of India or of any authorised bank. (ii) Where tax is to be deposited in accordance with clause (i), by persons referred to in sub-rule (1) of rule 125, the amount collected shall be electronically remitted into the Reserve Bank of India or the State Bank of India o....
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....ertificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary Name and address of the Employer Name and Designation of the Employee PAN of the Deductor TAN of the Deductor PAN of the Employee CIT(TDS) Address. Assessment Year Period From To City. Pin code. Summary of tax deducted at source Quarter Receipt Numbers of original statements of TDS under sub-section (3) of section 200. Amount of tax deducted in respect of the employee Amount of tax deposited/remitted in respect of the employee Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total PART B (Refer Note 1) Details of Salary paid and any other income and tax deducted 1 Gross Salary Rs (a) Salary as per provisions contained in sec.17(1) Rs (b) Value of perquisites u/s 17(2) (as per Form No.12BB, wherever applicable) Rs (c) Profits in lieu of salary under section 17(3)(as per Form No.12BB, wherever applicable) (d) Total Rs Less: Allowance to the extent exempt u/s 10 2 Allowance Rs. Rs Balance(1-2) 3 4 Rs Deductions : (a) Entertainment allowance (b) Tax on employment Aggregate of 4(a) and (b) Income chargeab....
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....e assessee. 5. This Form shall be applicable only in respect of tax deducted on or after 1st day of April, 2010. ANNEXURE-A DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH BOOK ENTRY (The Employer to provide payment wise details of tax deducted and deposited with respect to the employee) S. No. Tax Deposited in respect of the employee (Rs.) Book identification number (BIN) Receipt numbers of Form No.24G DDO Sequence Number in the Book Adjustment Mini Statement Date on which tax deposited (dd/mm/yyyy) Total Note: 1. In the column for TDS, give total amount for TDS, Surcharge (if applicable) and education cess. ANNEXURE-B DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN (The Employer to provide payment wise details of tax deducted and deposited with respect to the employee) S. No. Tax Deposited in respect of the employee (Rs.) Challan identification number (CIN) BSR Code of the Bank Branch Date on deposited (dd/mm/yyyy) which tax Challan Serial Number Total on deposited (dd/mm/yyyy) Date on which tax deposited (dd/mm/yyyy) Note: 1. In the column for TDS....
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....II, in the column for TDS, give total amount for TDS, Surcharge (if applicable) and education cess. 4. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee. 5. This Form shall be applicable only in respect of tax deducted on or after 1st day of April, 2010."; (ii) after Form No. 24, the following Form shall be inserted, namely :- (iii) for Form No. 27D, the following Form shall be substituted, namely :- "FORM NO.27D [See rule 37D] Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source Name and address of the Collector Name and address of the Collectee PAN of the Collector TAN of the Collector PAN of the Collectee Address. CIT(TDS) Period Assessment Year From To City Pin code. Summary of receipt Amount received/debited Nature of receipt Date of receipt/debit Summary of tax collected at source Quarter Receipt Number of original quarterly statements of TCS under proviso to sub-section (3) of section 206C Amount of tax collected in respect of the collectee Amount of tax deposited/remitted in respect of the colle....