Quarterly statement of deduction of tax under sub-section (3) of section 200 of income tax act, 1961 in respect of payments other than salary made to non-residents for the quarter ended June / September / December / March (tick whichever applicable) (year)

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....- 1. For further amendment See Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 2. For further amendment See Notification No. G.S.R.858(E) dated 18-11-2019 3. For further amendment See NOTIFICATION NO. 43/2020 dated 03-07-2020 4. For further amendment See NOTIFICATION NO. 71/2021 dated 08-06-2021 5. For further amendment See NOTIFICATION NO. 28/2023 dated 22-05-2023 6. For further amendment See NOTIFICATION NO. 48/2024 dated 04-06-2024 w.e.f. 01-07-2024 7. For further amendment See Notification No. 22/2025 dated 27-03-2025 ============= Document 1 INCOME-TAX RULES, 1962 Form No.27Q [See section 194E, 194LB, 194LC, 195, 196A,196B, 196C, 196D, 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 made to non-residents for the quarter ended (June/September/December/March) 1. (a) Tax Deduction and Collection Account Number (TAN) (b) Permanent Account Number (PAN) [See Note 1] (c) Financial Year 2. Particulars of the Deductor (a) Name of the deductor (b) If Central/State Government Name (See Note 3) AIN Code of PAO/TO....

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....of TDS statement to be mentioned in separate column of 'Fee' (column 706). 6. In column 708, Government DDOS to mention the amount remitted by the PAO/CDDO/DTO. Other deductors to write the exact amount deposited through challan. 7. In column 709, Government deductors to write "B" where amount 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. 710, 711, 712 should be exactly the same as available at Tax Information Network. 9. In column 713, mention minor head as marked on the challan. 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. 726 Total interest to be allocated among the deductees mentioned below ANNEXURE: DEDUCTEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in Table at Sl. No. 04 of main Form 27Q Details of amount paid/credited during the quarter ended (dd/mm/yyyy) and of tax deducted at source Name of the Dedu....

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....yments other than salary made to non-residents for the quarter ended. (June/September/December/March) 1. (a) Tax Deduction and Collection Account Number (TAN) (Financial Year) (d) Has the statement been filed earlier for this quarter (Yes/No) (b) Permanent Account Number (PAN) (See Note 1] (c) Financial Year 2. Particulars of the Deductor (a) Name of the deductor (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) 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. ....

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.... as per Challan Total TDS to be allocated among deductees as in the vertical total of Col. 726 Total interest to be allocated among the deductees mentioned below Sl. No. Deductee reference number provided Deductee PAN of code (01- the Company deductee 02-Other by the than deductor, if available company) ANNEXURE: DEDUCTEE WISE BREAK UP OF TDS (Please use separate Annexure for each line-item in Table at Sl. No. 04 of main Form 27Q) Details of amount paid/credited during the quarter ended.... ..(dd/mm/yyyy) and of tax deducted at source Name of the Deductor TAN Name of the Section code Date of Amount Tax payment paid or deductee (See Note 4) or 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/ low....

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....hereby certify that all the particulars furnished above are correct and complete. Signature of person responsible for collecting tax at source .. Name and designation of person responsible for collecting tax at source. Name of Deductor (i) for the words, figures and letters "see rule 31A(1)(c)(i)", the words, figures and letters " see sections 194E, 195, 196A, 196B, 196C, 196D and rules 31A and 37A", shall be substituted; (ii) for the Annexure, the following Annexure shall be substituted, namely :- TAN Write "B" for any other person, give details in separate sheet." 2. Write "A" if "lower collection" is as per section 206C(9). BSR code of the branch where tax is deposited Date on which tax deposited (dd-mm-yyyy) Challan Serial No. Section under which* payment made Total TDS to be allocated among deductees as in the vertical total of Col. 725 Interest (1) for Form 27Q :- Total of the above Others - Place: Date: 45 भारत का राजपत्र : असाधारण [ भाग II-खण्ड 3(ii) ] M. RAJAN, Under Secy. [Notification No. 09/2010/F. No. 142/27/2009-S....