TaxTMI 
TaxTMI 
TaxTMI 
Income-tax (26th Amendment) Rules, 2021. - TDS - Furnishing of declaration and evidence of claims by specified senior citizen u/s 194P
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....se (iii) of clause (b) of explanation to section 194P shall be in Form no. 12BBA to be furnished in paper form duly verified. (2) On furnishing of the declaration in Form No. 12BBA, the specified bank shall, after giving effect to the deduction allowable under Chapter VI-A and rebate allowable under section 87A, compute the total income of such specified senior citizen for the relevant assessment year and deduct income-tax on such total income on the basis of the rates in force. (3) The effect to the deduction allowable under Chapter VI-A shall be given based on the evidence furnished by the specified senior citizen during the previous year. (4) The declaration referred to in sub-rule (1) and evidence for claiming deduction under Chapter VI-A referred to in sub-rule (3) shall be properly maintained by the Specified Bank and shall be made available to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax, as and when required. (5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify procedure for furnishing of particulars of Form No. 12BBA referred to in sub-rule....
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....61 for tax deducted at source on salary paid to an employee under section 192 or pension/interest income of specified senior citizen under section 194P Certificate No. Last updated on Name and address of the Employer/Specified Bank Name and address of the Employee/ Specified senior citizen PAN of Deductor TAN of the Deductor PAN of the Employee/ specificed senior citizen Employee Reference No./ Pension Payment order no. provided by the Employer (If available) CIT (TDS) Address..................... .................................. City................ Pincode................. Assessment Year Period with the Employer From To Summary of amount paid/credited and tax deducted at source thereon in respect of the employee Quarter(s) Receipt Numbers of original quarterly statement of TDS under sub section (3) of Section 200 Amount paid/ credited Amount of tax deducted (Rs.) Amount of tax deposited/ remitted (Rs.) Total (Rs.)  ....
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....c) Profits in lieu of salary under section 17(3) (as per Form No. 12BA, wherever applicable) Rs. ... (d) Total Rs. ... (e) Reported total amount of salary received from other employer (s) Rs. ... 2. Less: Allowances to the extent exempt under section 10 (a) Travel concession or assistance under section 10(5) Rs. ... (b) Death-cum-retirement gratuity under section 10(10) Rs. ... (c) Commuted value of pension under section 10(10A) Rs. ... (d) Cash equivalent of leave salary encashment under section 10(10AA) Rs. ... (e) House rent allowance under section 10(13A) Rs. ... (f) Amount of any other exemption under section 10 clause ... Rs. ... clause ... Rs. ... clause ... Rs. ... clause ... Rs. ... clause ... Rs. ... ... Rs. ... (g) Total amount of any other exemption under section 10 Rs. ... (h) Total amount of exemption claimed under sec....
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.... Deduction in respect of interest on deposits in savings account under section 80TTA Rs. ... Rs. ... Rs. ... (k) Amount deductible under any other provision(s) of Chapter VI‐A section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... ... Rs. ... Rs. ... Rs. ... (l) Total of amount deductible under any other provision(s) of Chaper VI-A Rs. ... Rs. ... Rs. ... 11. Aggregate of deductible amount under Chapter VI-A [10(a) +10(b) +10(c)+ 10(d)+ 10(e)+ 10(f)+ 10(g)+ 10(h)+ 10(i) + 10(j)+10(l)] Rs. ... 12. Total taxable income (9-11) Rs. ... 13. Tax on total income Rs. ... 14. Rebate under section 87A, if applicable Rs. ... 15. Surcharge, wherever applicable Rs. ... 16. Health and education cess @ 4% Rs. ... 17. Tax payable (13+15+16-14) ....
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....igher education under section 80E Rs. ... Rs. ... Gross Amount Qualifying Amount Deductible Amount (f) Total Deduction in respect of donations to certain funds, charitable institutions, etc. under section 80G Rs. ... Rs. ... Rs. ... (g) Deduction in respect of interest on deposits in savings account under section 80TTB Rs. ... Rs. ... Rs. ... (h) Amount deductible under any other provision(s) of Chapter VI‐A section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... section ... Rs. ... Rs. ... Rs. ... (i) Total of amount deductible under any other provision(s) of Chapter VI‐A Rs. ... Rs. ... Rs. ... 9. Aggregate of deductible amount under Chapter VI-A [8(a)+8(b)+8(c)+8(d)+8(e)+8(f)+8(g)+8(h)+8(i)] Rs. ... 10. Total taxable income (7-9) Rs. ... 11. Tax on total income Rs. ... 12. Rebate under section 87A, if applicable Rs. ... 13. Surcharge, wherever app....
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.... 24Q, the following Form shall be substituted, namely:- (iv) for Form No. 26QB, the following Form shall be substituted, namely:- (v) for Form No. 26QC, the following shall be substituted, namely:- vi) for Form No. 26QD, the following Form shall be substituted, namely:- Form No.26QD [See section 194M, rule 30(2C), rule 30(6C) and rule 31A (4C)] Challan-cum-statement of deduction of tax under section 194M Financial Year - Major Head Code* Minor Head Code* Permanent Account Number (PAN) Or Aadhaar No. of Deductor Full Name of Deductor* Complete Address of Deductor PIN Mobile No. Email ID Permanent Account Number (PAN) Or Aadhaar Number of Deductee Category of PAN* Status of PAN* Full Name of Deductee Complete Address of Deductee PIN Mobile No. Email ID Nature of payment (work in pursuance of a contract/commission/brokerage or fees for professional services) Date of Contract/Agreement** Aggregate of payments/credit during the period from 1st April to the end of the month in which the payment has been made/credited. Is it a case....
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....re than one Email ID transferee/payer/buyer (Yes/No) Permanent Account Number or Aadhaar Number of Transferor/ Payee/ Seller Category of Permanent Account Number or Aadhaar Number* Full Name of Transferor/Payee/Seller Complete Address of Transferor Payee/Seller Mobile No. Email ID Whether more than one transferor/payee/seller (Yes/No) Complete Address of Property transferred Status of PAN* Status of PAN* Total Value of Consideration (Amount in Rs.) Date of Agreement/Booking** Whether TDS is deducted at Higher rate as per section 206AB (Yes/No) Amount Paid/Credited (in Rs.) Date of payment/credit** Date of Deposit** Details of Payment of Tax Deducted at Source (Amount in Rs.) TDS (Income Tax)(Credit of tax to the deductee shall be given for this amount) Interest Fee Total payment Total Payment in Words (in Rs.) Crores Lakhs Unique Acknowledgement no. (generated by TIN) *To be updated automatically. ** In dd/mm/yyyy format. Notes 1. Tax to be deducted at higher rates in case provisions of section 206AB is applicable."; PIN PIN Payment in installment or lump-sum Rate at which deducted (see note 1) Amount of tax deducted at source Mode of ....