Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.

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.... credited on which tax was not deducted or deducted at lower rate in view of the notification issued under sub-section (5) of section 194A or in view of exemption provided under clause (x) of sub-section (3) of section 194A.'; (b) after clause (xiii), the following clauses shall be inserted namely: - "(xiv) furnish particulars of amount paid or credited on which tax was not deducted in view of clause (d) of the second proviso to section 194 or in view of the notification issued under clause (e) of the second proviso to section 194; (xv) furnish particular of amount paid or credited on which tax was not deducted in view of proviso to sub-section (1A) or in view of sub-section (2) of section 196D.; (xvi) furnish particulars of amount paid or credited on which tax was not deducted in view of sub-section (5) of section 194Q with effect from 1st day of July,2021.". 3. In the principal rules, in Appendix II, in form 26A, in Annexure A, in clause (ii), the words ", who is a resident," shall be omitted. 4. In the principal rules, in Appendix II, in form 26Q -- (a) for the brackets, words, figures and letters "[See sections 192A, 193, 194, ....

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....ss of Rs. does not exceed 1 crore for Rs 1 crore for cases covered cases covered by sub-clause by sub-clause (b) of clause (a) of clause (ii) (ii) of first of first proviso proviso to to section 194N section 194N deduct deposit|n ed Date of Rate at Reason deductio which for non- deduct deduction ed (dd/mm/ed yyyy) lower deduction/ Higher the Deduction/ Threshold/ Transporter etc. (See Number of the certificate under section 197 issued by Assessing Officer for non- deducti notes 1 to 15) on/ lower deducti on [412] [413] [414] [415] [416] [417] [418] [419] [419A] [419B] [419C] [420] [421] [422] [423] [424] [425] 2 Total Verification I, hereby certify that all the particulars furnished above are correct andcomplete. [भाग II—खण्ड 3(i)] Place: Date: भारत का राजपत्र : असाधारण Signature of the person responsible for deducting tax at source Name and designation of th....

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....oyee 193 Interest on securities Section Code 192A 193 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] 194 dividend 194 194A Interest other than interest on securities 94A 194B Winnings from lotteries and crossword puzzles 94B 194BB Winnings from horse race 4BB 194C Payment of contractors and sub-contractors 94C 194D Insurance Commission 94D 194DA Payment in respect of life insurance policy 4DA 194EE Payments in respect of deposits under National Savings Schemes 4EE 194F Payments on account of repurchase of Units by Mutual Funds or UTIS 94F 194G Commission, prize etc., on sale of lottery tickets 94G 194H Commission or Brokerage 94H 194-1(a) Rent 4-IA 194-1 (b) Rent 4-IB 194J(a) Fees for Technical Services (not being professional service), royalty for sale, distribution or exhibition of cinematographic 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 proper....

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....c- than tor, if com- avail- pany) mm/ yyyy) 13 tax ge SS Total Date of Rate at Reason Number char ation Ce tax collec- which for non- of the collec- depo- tion (dd/collec- collec- certifi- ted sited mm/ ted tion/ [673+ 674+ Whether the If, answer to [681A] payment by is yes, then collectee is cate u/s liable to TDS yyyy) lower 206C as per clause collec- issued by (a) of the fifth tion/ or the Asse- proviso to collec- ssing sub-section tion at Officer (1G) or higher for lower second 14 able THE GAZETTE OF INDIA: EXTRAORDINARY Fate See Note 1 to 9) [PART II-SEC. 3(i)] collec- tion of tax sub-section proviso to Challan Date of number pay-ment [664] [665] [666] [667] [668] [669] [670] [671] [672] [673 [674 [675] [676] [677] [678] [679] [680] [681] f Total I. Place: Date: 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 ....

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....g coal or lignite or iron ore 206C Collection at source on cash sale of bullion and jewellery Collection Code 6C A 6C B 6C C 6C D 6C E 6C F 6C G 6C H 6C I 6C J 6C K 6C L 6C Ο 6C Р 206C Collection at source on sale of motor vehicle 206C Collection at source on remittance under LRS for purchase of overseas tour program package 206C Collection at source on remittance under LRS for educational loan taken from financial institution mentioned in section 80E 206C Collection at source on remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution 6C Ο 206C Collection at source on sale of goods 6C R" *Note In relation to section 206CCA, the changes shall come into effect from 1st July, 2021. 6. In principal rules, in Appendix II, in Form 27Q, - (a) for the brackets, words, figures and letters "[See section 194E, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194N, 195, 196A, 196B, 196C, 196D, 197A and rule 31A]", the following brackets, words, figures and letters shall....

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.... Rate at which deducted Reason for non- deduction/ lower Number of the certificate Whether the rate of TDS Nature of Remittanc issued by the is as per e deduction/ Assessing IT Act grossing up/ Higher Deduction Officer for (a) DTAA non- (b) deduction/ Unique Acknowledgement of the corresponding Form No. 15CA, if available 17 Country to which remittance Email ID of deducte Contact Address is made e number of deductee of Tax Identification Number/Unique deductee identification in country of number of deductee residence (See notes] to [727] [728] 10) [729] lower deduction [730] [731] [732] [733] [734] 735 736 737 738 1 2 3 Total I,..... Verification hereby certify that all the particulars furnished above are correct andcomplete. Place: Date: Notes: Signature of the person responsible for deducting tax atsource Name and designation of the person responsible for deducting tax at source 1. Write "A" if "lower deduction" or "no deductio....