TaxTMI 
TaxTMI 
TaxTMI 
Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-Tax Act, 1961 in respect of Payments other than Salary for the quarter ended June/September/December/March (tick whichever applicable) ....... (year)
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.... Has the statement been filed earlier for this quarter (Yes/No) (e) If answer to (d) is "Yes", then Token No. of original statement (f) Type of [Deductor/Payer] (See Note 2) 2. Particulars of the [Deductor/Payer] (a) Name (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 (See Note 4) Mobil....
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....he State. 4. In alternate telephone number and alternate email, please furnish the telephone number and email of a person who can be contacted in the absence of [Deductor/Payer] or person responsible for deduction of tax. 5. Fee paid under section 234E for late filling of TDS statement to be mentioned in separate column of 'Fee' (column 404) 6. In column 406, Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other [Deductors/Payers] to write the exact amount deposited through challan. 7. In column 407, Government [Deductors/Payers] to write "B" where TDS is remitted to the credit of Central Government through book adjustment. Other [Deductors/ Payers] to write "C". 8. Challan/Transfer Voucher (CIN/BIN) particulars, i.e. 408, 409, 410 should be exactly the same as available at Tax Information Network. 9. In column 411, mention minor head as marked on the challan. 8[ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in Table at Sl. No. 4 of main Form 26Q) Details of amount paid/credited during the quarter ended... (dd/mm/yyyy) and of tax deducted at source Name of the Deductor/Payer TAN ....
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....ore for cases covered by sub- clause (a) of clause (ii) of first proviso read with third proviso to section 194N (in case of co- operative societies) Amount of cash withdrawal which is in excess of Rs 3 crore for cases covered by sub- clause (b) of clause (ii) of first proviso read with third proviso to section 194N (in case of co- operative societies) Total tax deduct ed Total tax deposit ed Date of deductio n (dd/mm/ yyyy) Rate at which deduct ed Reason for non- deduction / lower deduction/ Higher Deduction/ Threshold/ Transporter etc. (See notes 1 to 15) Number of the certificate under section 197 issued by the Assessing Officer for non- deduction / lower deduction [419C] [419D] [419E] [419F] [420] [421] [422] [423] [424] [425] &nbs....
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....n is on account of declaration under section197A other than the cases mentioned in sub-section (1F) of section 197A. 3. Write "C" if deduction is on higher rate under section 206AA on account of non-furnishing of PAN. 4. Write "D" if no deduction or lower deduction is on account of payment made to a person or class of person on account of notification issued under sub-section (5) of section 194A. 5. Write "E" if no deduction is on account of payment being made to a person referred to in Board Circular No. 3 of 2002 dated 28th June 2002 or Board Circular No. 11 of 2002 dated 22nd November 2002 or Board Circular No. 18/2017 dated 29th May 2017 6. Write "Y" if no deduction is on account of payment below threshold limit specified in the Income-tax Act, 1961. 7. Write "T" if no deduction is on account of deductee/payee being transporter. PAN of deductee/payee is mandatory [section 194C(6)]. 8. Write "Z" if no deduction or lower deduction is on account of payment being notified under section 197A(1F). 9. Write "M" if no deduction or lower deduction is on account of notification issued under second proviso to section 194N. 10. Write "N" if no deduction or lower deduction i....
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....films and call center (@2%) 94J-A 194J(b) Fee for professional service or royalty etc (@10%) 94J-B 194K Income in respect of units 94K 194LA Payment of Compensation on acquisition of certain immovable property 4LA 194LBA(a) Certain income in the form of interest from units of a business trust to a resident unit holder 4BA1 194LBA(b) Certain income in the form of dividend from units of a business trust to a resident unit holder 4BA2 194LB Income in respect of units of investment fund LBB 194LBC Income in respect of investment in securitization trust LBC 194N Payment of certain amounts in cash other than cases covered by first proviso or third proviso 94N 194N First Proviso Payment of certain amounts in cash to non-filers except in case of co-operative societies 94N-F 194N Third Proviso Payment of certain amounts in cash to co-operative societies not covered by first proviso 94N-C 194N First Proviso read with Third Proviso Payment of certain amount in cash to non-filers being co-operative societies 94N-FT 194-O Payment of certain sums by e-commerce operator to e-com....
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.... 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194Q, 197A, 206AA, 206AB and rule 31A]" 6. Substituted vide NOTIFICATION NO. 67/2022 dated 21-06-2022 w.e.f. 01-07-2022 before it was read as, "ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in Table at Sl. No. 4 of main Form 26Q) Details of amount paid/credited during the quarter ended..... (dd/mm/yyyy) and of tax deducted at source 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 tax to be allocated among deductees/payees as in the vertical total of Col. 421 Total interest to be allocated among the deductees/payees mentioned below Name of the Deductor/Payer TAN Sl. No. Deductee /payee reference number provided by the deductor/ payer, if available Deductee/ payee code (01-Company 02-Other than company) PAN of the deductee / payee Name of the deductee/ payee Section code (See Note 16) Dat....
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....f a certificate under section197. 2. Write "B" if no deduction is on account of declaration under section197A other than the cases mentioned in sub-section (1F) of section 197A. 3. Write "C" if deduction is on higher rate under section 206AA on account of non-furnishing of PAN. 4. Write "D" if no deduction or lower deduction is on account of payment made to a person or class of person on account of notification issued under sub-section (5) of section 194A. 5. Write "E" if no deduction is on account of payment being made to a person referred to in Board Circular No. 3 of 2002 dated 28th June 20002 or Board Circular No. 11 of 2002 dated 22nd November 2002 or Board Circular No. 18/2017 dated 29th May 2017 6. Write "Y" if no deduction is on account of payment below threshold limit specified in the Income-tax Act,1961. 7. Write "T" if no deduction is on account of deductee/payee being transporter. PAN of deductee/payee is mandatory[section194C(6)]. 8. Write "Z" if no deduction or lower deduction is on account of payment being notified under section197A(1F). 9. Write "M" if no deduction or lower deduction is on account of notification issued under second proviso to sectio....
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....tion trust LBC 194N Payment of certain amounts in cash 94N 194N First Proviso Payment of certain amounts in cash to non-filers 94N-F 194-O Payment of certain sums by e-commerce operator to e-commerce participant 94O 194Q* Payment of certain sums for purchase of goods 94Q * Note:- In relation to section 194Q and section 206AB, the changes shall come into effect from 1st July, 2021." 7. Substituted vide NOTIFICATION NO. 28/2023 dated 22-05-2023 w.e.f. 01-07-2023 before it was read as, "5[[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H, 194 -I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194P, 194Q, 194R, 194S, 197A, 206AA, 206AB and rule 31A]]" 8. Substituted vide NOTIFICATION NO. 28/2023 dated 22-05-2023 w.e.f. 01-07-2023 before it was read as, "6[ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in Table at Sl. No. 4 of main Form 26Q) Details of amount paid/credited during the quarter ended... (dd/mm/yyyy) and of tax deducted at source BSR Code of branch/Receipt Number of Form No. 24G Date on which cha....
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....bsp;16) Number of the certificate under section 197issued by the Assessing Officer for non- deduction / lower deduction If section code 94B-P is selected, then provide Amount of tax deposited BSR Code of bank Date of payment Challan serial number [424] [425] [426A] [426B] [426C] [426D] If section code 94R-P is selected, then provide If section code 94S-P is selected, then provide Amount of tax deposited BSR Code of bank Date of payment Challan serial number Amount of tax deposited BSR Code of bank Date of payment Challan serial number [427A] [427B] [427C] [427D] [428A] [428B] [428C] [428D] ....
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.... deduction is on account of notification issued under second proviso to section 194N. 10. Write "N" if no deduction or lower deduction is on account of payment made to a person referred to in the third proviso to section 194N or on account of notification issued under fourth proviso to section 194N. 11. Write "O" if no deduction is as per the provisions of sub-section (2A) of section 194LBA. 12. Write "P" if no deduction is on account of payment of dividend made to a business trust referred to in clause (d) of second proviso to section 194 or in view of any notification issued under clause (e) of the second proviso to section 194. 13. Write "Q" if no deduction in view of payment made to an entity referred to in clause (x) of sub -section (3) of section 194A. 14. Write "S" if no deduction is in view of the provisions of sub -section (5) of section 194Q. 15. Write "U" if the deduction is on higher rate in view of section 206AB for non -filing of return of income. 16. List of section codes is as under: Section Nature of Payment Section Code 192A Payment of accumulated balance due to an employee 192A 193 Interest on securities 193 194 dividend 194 194A Interest oth....