TaxTMI 
TaxTMI 
INCOME-TAX (SECOND AMENDMENT) RULES, 2013 - AMENDMENT IN RULES 31A SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ AND INSERTION OF FORM NO. 26B
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....he statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5); (c) furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5)"; (B) in clause (ii), for the words, brackets and letters "item (b) of clause (i)", the words, brackets and letters "item (b) or item (c) of clause (i)" shall be substituted; (C) in clause (iii), for the words, brackets and letters "item (b) of clause (i)", the words, brackets and letters "item (b) or item (c) of clause (i)" shall be substituted; (b) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) A claim for refund, for sum paid to the credit of the Central Government under Chapter XVII-B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)."; (c) in sub-rule (4), after clause (vii), the following clause shall be inserted, namely:- "(viii) fu....
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....n 201.-(1) The certificate from an accountant under the first proviso to sub-section (1) of section 201 shall be furnished in Form 26A to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems) in accordance with the procedures, formats and standards specified under sub-rule (2), and verified in accordance with the procedures, formats and standards specified under sub-rule (2). (2) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 26A and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 26A in the manner so specified.". 5. For rule 37J of the said rules, the following rule shall be substituted, namely:- "37J. Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C.-(1) The certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form 27BA to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (....
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....4-I, 194J, 194LA, and rule 31A] Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary for the quarter ended ................. (June/September/December/March) .......... (Financial year) (h) for Form No. 27C, the following Form shall be substituted, namely :- FORM NO. 27C [See rule 37C] Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax (i) 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 (j) for Form No. 27EQ, the following Form shall be substituted, namely :- FORM NO. 27EQ [See section 206C and rule 31AA] Quarterly statement of collection of tax at source under section 206C of the Income-tax Act, for the quarter ended .......... (June/September/December/March) .......... (Financial year) (k) for Form No. 27Q, the following Form shall be substituted, namely :- FORM NO. 27Q [See sections 194E, 194LB, 194LC, 195, 196A, 1....
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....tements, tax deposited and other available (Signature of person responsible for deduction of tax) 17 Document 2 1. "FORM NO. 15G [See section 197A(1), 197A(1A) and rule 29C] Declaration under section 197A(1) and section 197A(1A) of the Income-tax Act, 1961 to be made by an individual or a person (not being a company or firm) claiming certain receipts without deduction of tax. PART I 1. Name of Assessee (Declarant) 2. PAN of the Assessee 3. Assessment Year ( for which declaration is being made) 4. Flat/Door/Block No. 5. Name of Premises 6. "Status 7. Assessed in which Ward/Circle 8. Road/Street/Lane 9. Area/Locality 10. AO Code(under whom assessed last time) Area Code AO Type Range Code AO No. 11. Town/City/District 12. State 13. PIN 14. Last Assessment Year in which assessed 15. Email 16. Telephone No. (with STD Code) and Mobile No. 17. Present Ward/Circle 18. Residential Status ( within the 19. Name of Business/Occupation meaning of Section 6 of the Income Tax Act,1961) 20. Present AO Code (if not same as above) 21. Jurisdictional Chief Commissioner of Income-tax or Commissioner of Income-tax (if not assessed to Area C....
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....of *my/our knowledge and belief what is stated above is correct, complete and is truly stated. * I/We declare that the incomes referred to in this form are not includible in the total income of any other person u/s 60 to 64 of the Income-tax Act, 1961. * I/We further, declare that the tax *on my/our estimated total income, including *income/incomes referred to in Column 22 above, computed in accordance with the provisions of the Income-tax Act, 1961, for the previous year ending on . relevant to the assessment year ... .will be nil. * I/We also, declare that *my/our *income/incomes referred to in Column 22 for the previous year ending on ...... relevant to the assessment year . will not exceed.the maximum amount which is not chargeable to income-tax. 1 Place: Date: Signature of the Declarant PART II [For use by the person to whom the declaration is furnished] 1. Name of the person responsible for paying the income referred to in Column 22 of Part I 2. PAN of the person indicated in Column 1 of Part II 3. Complete Address 4. TAN of the person indicated in Column 1 of Part II 5. Email 6. Telephone No. (with STD Code) and Mobile No. 7. Status 8. Date on whic....
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....PAN of the Assessee 3. Age 4. Assessment Year (for which declaration is being made) 5. Flat/Door/Block No. 6. Name of Premises 7. Assessed in which Ward/Circle 8. Road/Street/Lane 9. Area/Locality 10. AO Code(under whom assessed last time) Area Code AO Type Range Code AO No. 11. Town/City/District 12. State 13. PIN 14. Last Assessment Year in which assessed 15. Email 16. Telephone No. (with STD Code) and Mobile No. 17. Present Ward/Circle 18. Name of Business/Occupation 19. Present AO Code (if not same as above) 20. Jurisdictional Chief Commissioner of Income-tax or Commissioner of Income-tax(if not assessed to Income-tax earlier) Area Code AO Type |Range Code AO No. 21. Estimated total income from the sources mentioned below : Area Code AO Type |Range Code (Please tick the relevant box) Dividend from shares referred to in Schedule I Interest on securities referred to in Schedule !! Interest on sums referred to in Schedule III 2 Income from units referred to in Schedule IV The amount of withdrawal referred to in clause (a) of sub-section 2 of section 80CCA referred to in Schedule V 22. Estimated total income of the p....
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....ce with the provisions of the Income-tax Act, 1961, for the previous year ending on relevant to the assessment year will be nil. Place: Signature of the Declarant Date: PART II [For use by the person to whom the declaration is furnished] 1. Name of the person responsible for paying the income referred to in Column 21 of Part ! 2. PAN of the person indicated in Column 1 of Part II 3. Complete Address 4. TAN of the person indicated in Column 1 of Part li 5. Email 6. Telephone No. (with STD Code) and Mobile No. 7. Status 8. Date on which declaration is furnished (dd/mm/yyyy) 9. Period in respect of which the dividend has been declared or the income has been paid/credited 10. Amount of income paid 11. Date on which the income has been paid / credited(dd/mm/yyyy) 13. Account number of National Savings Scheme from which withdrawal has been made 12. Date of declaration, distribution or payment of dividend/withdrawal under the National Savings Scheme(dd/mm/yyyy) Forwarded to the Chief Commissioner or Commissioner of Income-tax ... Place: Date: Signature of the person responsible for paying the income referred to in Column 21 of Part ! ....
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....mbers of Form No. 24G DDO serial number in Form No. 24G Date of transfer voucher (dd/mm/yyyy) Status of matching with Form No.24G II. DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN (The deductor to provide payment wise details of tax deducted and deposited with respect to the deductee) SI. No. Tax Deposited in respect of the deductee ( Rs. ) Challan Identification Number (CIN) BSR Code of the Bank Branch Date on which tax deposited (dd/mm/yyyy) Challan Serial Number Status of matching with OLTAS Total ( Rs. ) Verification I, , son/daughter of .. .working in the capacity of ....... (designation) do hereby certify that a sum of Rs. words)] has been deducted and deposited to the credit of the Central Government. I further certify that the information given above is true, complete and correct and is based on the books of account, documents, TDS statements, TDS deposited and other available records. Place (Signature of person responsible for deduction of tax) Date Designation: Full Name: 1. Government deductors to fill information in item I if tax is paid without production of an income-tax challan and in item II if....
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.... (v) section 'Rs. Rs. Rs Aggregate of deductible amount under Chapter VI-A Rs Total Income (8-10) Rs Tax on total income Rs Education cess @ 3% (on tax computed at S. No. 12) Rs. Tax Payable (12+13) Rs Less: Relief under section 89 (attach details) Rs Tax payable (14-15) Rs. 10 11 12 13 14 15 16 Verification 1, . ., son/daughter of .. working in the capacity of .. (designation) do hereby certify that the information given above is true, complete and correct and is based on the books of account, documents, TDS statements, and other available records. Place (Signature of person responsible for deduction of tax) Date Designation: Full Name: Document 5 "FORM NO.16A × [See rule 31(1)(b)] Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source Certificate No. Last updated on Name and address of the Deductor Name and address of the Deductee PAN of the Deductor TAN of the Deductor PAN of the Deductee CIT (TDS) Assessment Year Period Address. To From City. Pin code. Summary of payment SI. No. Amount paid/credited Nature of payment Deduct....
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....AN) "Form No.24Q [See section 192 and rule 31A] Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended... (June/September/December/March) (Financial Year) 1. (a) Tax Deduction and (d) Collection Account Has the statement been filed earlier for this quarter (Yes/No) (b) Permanent Account Number (PAN) [See Note 1] (c) Financial Year 7. 2. Particulars of the Deductor (employer) (a) Name of the employer (b) If Central/State Government Name (See Note 3) AIN Code of PAO/TO/CDDO (c) TAN Registration No. (d) Address Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/District State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (See Note 4) 3. Particulars of the person responsible for deduction of tax: (a) Name (b) Address Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/District State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (....
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....rough challan. 7. In column 308, Government deductors to write "B" where TDS is remitted to the credit of Central Government through book adjustment. Other deductors to write "C". 8. Challan Transfer Voucher (CIN / BIN) particulars, i.e. 309, 310, 311 should be exactly the same as available at Tax Information Network. 9. In column 312, mention minor head as marked on the challan. 3. ANNEXURE 1: DEDUCTEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in the table at Sl. No. 04 of main Form 24Q) Details of salary paid and tax deducted therefrom from the employees BSR Code of branch/Receipt Number of Form No.24G Date on which challan deposited/Transfer voucher date (dd/mm/yyyy) Challan Serial Number / DDO Serial No. of Form No.24G Amount as per Challan Total TDS to be allocated among deductees as in the vertical total of col. 324 Total Interest to be allocated among deductees mentioned below Sl. No. Employee reference number provided employee [See Note credit 4] by employer, if available Name of the Employer TAN PAN of the employee Name of Section the Code Date of pay....
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.... 335 minus (336 plus 337) Income (including admissible loss from house property) under any head other than the head "Salaries" offered for TDS [section 192 (2B)) 1. 1928 1929 1930 1935 1934 1935 1936 1937 1938 1939 1940 1941 1942 1943 1341 345 346 347 348 349 1950 1951 1952 Designation Name and signature of the employer/person responsible for paying salary ANNEXURE II .and net tax payable Gross total income (Total of Columns 338 and 339) Aggregate amount of deductions admissible under sections 80C, 80CCC and 80CCD (1)(Total to be limited to amount specified under section 80CCE) Amount deductible under any other provision(s) of Chapter VI-A Total amount deductible under Chapter VI-A (Total of columns 341 and 342) Total taxable income (Column 340 minus 343) Income-tax on total income Education cess Income-tax relief under section 89, when salary, etc. is paid in arrear or advance Net tax payable (345 plus 346 minus 347) Total amount of tax deducted at source by the current employer for the whole year (aggregate of the amount in column 323 of Annexure I for all the four quarters in respect of each employee] ....
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....anent Account Number (PAN) [See Note 1] (f) Type of Deductor (See Note 2) Financial Year (c) 2. Particulars of the Deductor (a) Name (b) if Central/State Government Name (See Note 3) AIN Code of PAO/TO/CDDO (c) TAN Registration No. (d) Address J. Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/District State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (See Note 4) . 3. Particulars of the person responsible for deduction of tax: (a) Name (b) Address Address Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/District State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (See Note 4) Mobile No. 18 : 4. Details of tax deducted and paid to the credit of the Central Government: SI. No. Tax Interest Fee (See Note 5) Penalty / Others Total amount deposited as per challan/ Book Adjustment (402+403+404+ 405) (See Note 6) Adjustment Mode of deposit through Challan (C) /Book (B) (See Note 7) BSR code/ Receipt Number of Form No. 24G (See Note 8) Challan Serial No./DDO Ser....
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.... Challan Serial Number / DDO Serial No. of Form No. 24G Amount as per Challan Total tax to be allocated among deductees as in the vertical total of Col. 421 Total interest to be allocated among the deductees mentioned below Name of the Deductor TAN - SI. No. Deductee reference number provided by the deductor, if available Deductee code (01- Company 02-Other than company) PAN of the deductee Name of the deductee Section code (See Note 7) Date of payment or credit (dd/mm/yy yy) Amount paid or credited Total tax deducted Total tax deposited Date of deduction( dd/mm/yy yy) which Rate at deducted Reason for non- deduction/ lower deduction/ Higher Deduction/ Threshold/ Transporter/ (See notes 1 to 6) Number of the certificate under section 197 issued by the Assessing Officer for non- deduction/lower deduction [412] [413] [414] [415] [416] [417] [418] [419] [420] [421] 422] (423] [424] [425] 1 2 3 Total which Rate at deducted Date of deduction( dd/mm/yy yy) Verification hereby certify that all the particulars furnished above are correct and complete. Signature of the person responsible for deducting tax at source Name and designati....
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.... Code AO Type Range Code AO No. GOODS 19. Nature of Business/Occupation 20. Purpose of utilization of goods (tick the relevant box) INFORMATION: Manufacturing, processing , production of articles or things 21. Nature of goods [refered to in the table in sub-section(1) of section 206C] Generation of power ** Signature of the Declarant Declaration/Verification *I/We ...... .do hereby declare that to the best of *my /our knowledge and belief what is stated above is correct, complete and is truly stated. * | /we declare that the goods referred to in Column No. 21 shall not be used for trading purposes. * I/We also, declare that *I/we *am/are resident in India within the meaning of section 6 of the Income-tax Act, 1961. Place: Date: Signature of the Declarant PART II [For use by the person to whom the declaration is furnished] 1. Name of the Seller 2. PAN of the Seller 3. Complete address 4. TAN of the Seller 5. Email 6. Telephone No. (with STD Code) and Mobile No. 7. *** Status (choose among 1 to 6) 8. Date on which declaration is furnished (dd/mm/yyyy) 9. Date of debiting of the amount payable by the buyer to the account of the....
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....on of tax: (a) Name (b) Address Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/District State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (See Note 4) Mobile No. + 21 22 1. 4. Details of tax collected at source and paid to the credit of the Central Government: Sl. No. Tax Surcharge Education Interest Cess Fee (See Note 5) Penalty/Total amount Others per challan/ Book [651] 2 3 Mode of deposited as deposit through Challan (C) Adjustment /Book (652+653+654+ Adjustment BSR code/ Receipt Number of Form No. 24G (See Note 8) Challan Serial No./DDO Serial no. Date on which amount Minor Head of Challan deposited (See Note 655+656+657) (See Note 6) (B) (See Note 7) of Form No.24G (See Note 8) through 9) challan/ Date of transfer voucher (dd/mm/yyy y) (See Note 8) [652] [653] [654] [655] [656] [657] [658] [659] [660] [661] [662] [663] 1 5. Details of amount pa....
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....e 2) Tax Surcharge Education Cess Total tax collected provided 02-Other received. [673+674+ 675] Total tax Date of Rate at deposited collection which (dd/mm/yy collected Reason for non yy) lower by the than debited collector, company) (dd/mm/y if yyy) available Name of the Collector TAN Number of the collection/certificate u/s 206C collection issued by (See Note the 1) Assessing Officer for lower collection of tax [664 [665] [666] [667] [668] [669] (670) [671] (672) [673] [674] (675) [676] [677] [678] [679] (680] J. Total 1. Place: Date: Notes: Verification hereby certify that all the particulars furnished above are correct and complete. Signature of the person responsible for collecting tax at source Name and designation of the person responsible for collecting tax at source 1.Write "A" if "lower collection" is on account of a certificate under section 206C (9). Write "B" if "non-collection" is on account of furnishing of declaration under section 206C (1A). 2. Write collection co....
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....ail Alternate email (See Note 4) Mobile No. 0 (e) (f) If answer to (d) is "Yes", then Token No. of original statement Type of Deductor (See Note 2) 7. 4. Details of tax deducted and paid to the credit of the Central Government: Sl. No. Tax [701] Surcharge Education Cess Interest Fee (See Note 5) Penalty / Others Total amount deposited as Mode of deposit per challan/ through Book Challan (C) Adjustment /Book (702+703+704+ Adjustment 705+706+707) (B) (See Note (See Note 6) 7) BSR code/ Receipt Number of Form No.24G (See Note 8) Challan Serial No./DDO Serial no. of Form No.24G (See Note Date on which amount deposited through Minor Head of Challan (See Note 9) challan/ Date of 8) transfer voucher (dd/mm/yyy [702] [703] [704] [705] [706] [707] [708] [709] [710] [711] y) (See Note 8) [712] [713] 1 2 3 5. Details of amount paid and tax deducted thereon from the deductees (see Annexure) Verification 1. I hereby certify that all the particulars furnished abo....
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....credit credited (dd/mm/y Surcharge Education Total tax Total tax Cess deducted deposited [722+723+ 724] non- yyy) Date of Rate at Reason for Number of Whether Nature of deduction which the the rate (dd/mm/yy deducted deduction/ certificate of TDS is yy) lower issued by as per deduction/ the Unique Remittance Acknowledgement grossing up/Higher Assessing Officer for IT Act (a) DTAA(b) of the corresponding Form No. 15CA, if available Deduction (see notes 1 to 3) non- deduction/ lower deduction Country to which remittance is made (714 [715] [716] (717) (718) 719 720] [721] [722] [723] [724] 725] 1 [726] [727] 728] [729] (730) [731] 1732] [733] [734] 2 3 Total Verification Place: Date: Note: hereby certify that all the particulars furnished above are correct and complete. Signature of the person responsible for deducting tax at source Name and designation of the person responsible for deducting tax at source 1. Write "A" if "lower deduction" or "no deduction" is on account o....