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[TOBEPUBLISHEDINTHEGAZETTEOFINDIAEXTRAORDINARY,PARTII,SECTION3, SUBSECTION(ii)] GOVERNMENTOFINDIA MINISTRYOFFINANCE (DepartmentofRevenue) (CENTRALBOARDOFDIRECTTAXES) Notification NewDelhi,the31stMay,2010 INCOMETAX S.O.1261(E).Inexerciseofthepowersconferredbysection295oftheIncometaxAct, 1961(43of1961),theCentralBoardofDirectTaxesherebymakesthefollowingrules furthertoamendtheIncometaxRules,1962,namely: 1.(1)TheserulesmaybecalledtheIncometax(6thAmendment)Rules,2010. (2)Theyshallcomeintoforceonthe1stdayofApril,2010. 2.IntheIncometaxRules,1962, (a)forrules30,31,31Aand31AAthefollowingrulesshallbesubstituted,namely: TimeandmodeofpaymenttoGovernmentaccountoftaxdeductedatsourceortax paidundersubsection(1A)ofsection192. 30. (1)AllsumsdeductedinaccordancewiththeprovisionsofChapterXVIIBbyanofficeof theGovernmentshallbepaidtothecreditoftheCentralGovernment (a) on the same day where the tax is paid without production of an incometax challan;and (b)onorbeforesevendaysfromtheendofthemonthinwhichthedeductionis madeorincometaxisdueundersubsection(1A)ofsection192,wheretaxis paidaccompaniedbyanincometaxchallan. (2)Allsumsdeductedin accordancewith the provisionsof Chapter XVIIBbydeductors other than an office of the Government shall be paid to the credit of the Central Government (a) onorbefore30thdayofAprilwheretheincomeoramountiscreditedorpaid inthemonthofMarch;and (b)inanyothercase,onorbeforesevendaysfromtheendofthemonthinwhich (i) thedeductionismade;or (ii) incometaxisdueundersubsection(1A)ofsection192. (3) Notwithstanding anything contained in subrule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly

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payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column (2) of the Tablebelowbythedatereferredtoincolumn(3)ofthesaidTable: Table Sl. QuarteroftheFinancialYearendedon Dateforquarterlypayment No. (1) (2) (3) 1. 30thJune 7thJuly 2. 30thSeptember 7thOctober stDecember 3. 31 7thJanuary 4. 31stMarch 30thApril. B.Modeofpayment (4)InthecaseofanofficeoftheGovernment,wheretaxhasbeenpaidtothecreditof theCentralGovernmentwithouttheproductionofachallan,thePayandAccounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or anyotherpersonbywhatevernamecalledtowhomthedeductorreportsthetax so deducted and who is responsible for crediting such sum to the credit of the CentralGovernment,shall (a) submitastatementinFormNo.24Gwithintendaysfromtheendofthe month to the agency authorised by the Director General of Incometax (Systems)inrespectoftaxdeductedbythedeductorsandreportedtohim forthatmonth;and (b) intimate the number (hereinafter referred to as the Book Identification Number) generated by the agency to each of the deductors in respect of whomthesumdeductedhasbeencredited. (5)Forthepurposeofsubrule(4),theDirectorGeneralofIncometax(Systems)shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the daytoday administrationinrelationtofurnishingtheinformationinthemannersospecified. (6) (i) Where tax has been deposited accompanied by an incometax challan, the amount of tax so deducted or collected shall be deposited to the credit of the Central Government by remitting it within the time specified in clause (b) of subrule(1)orinsubrule(2)orinsubrule(3)intoanybranchoftheReserve BankofIndiaoroftheStateBankofIndiaorofanyauthorisedbank; (ii)Wheretaxistobedepositedinaccordancewithclause(i),bypersonsreferred to in subrule (1) of rule 125, the amount deducted shall be electronically remitted into the Reserve Bank of India or the State Bank of India or any authorisedbankaccompaniedbyanelectronicincometaxchallan. (7) For the purpose of this rule, the amount shall be construed as electronically remitted to the Reserve Bank of India or to the State Bank of India or to any authorisedbank,iftheamountisremittedbywayof

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(a) internetbankingfacilityoftheReserveBankofIndiaoroftheState BankofIndiaorofanyauthorisedbank;or debitcard.

(b) (8)Wheretaxisdeductedbeforethe1stdayofApril,2010,theprovisionsofthis ruleshallapplyastheystoodimmediatelybeforetheirsubstitutionbythe Incometax(Amendment)Rules,2010. Certificateoftaxdeductedatsourcetobefurnishedundersection203. 31.(1) The certificate of deduction of tax at source by anyperson in accordance with ChapterXVIIBorthecertificateofpaymentoftaxbytheemployeronbehalfofthe employeeundersubsection(1A)ofsection192shallbein (a) FormNo.16,ifthedeductionorpaymentoftaxisundersection192;and (b) FormNo.16AifthedeductionisunderanyotherprovisionofChapterXVIIB. (2)Thecertificatereferredtoinsubrule(1)shallspecify: (a) validpermanentaccountnumber(PAN)ofthedeductee; (b) validtaxdeductionandcollectionaccountnumber(TAN)ofthedeductor; (c) (i)bookidentificationnumberornumberswheredepositoftaxdeductedis withoutproductionofchallanincaseofanofficeoftheGovernment; (ii)challan identification number or numbers in case of payment through bank. (d) (i) receipt number of the relevant quarterly statement of tax deducted at sourcewhichisfurnishedinaccordancewiththeprovisionsofrule31A; (ii) receipt numbers of all the relevant quarterly statements in case the statement referred to in clause (i) is for tax deducted at source from incomechargeableundertheheadSalaries. (3) The certificates in Forms specified in column (2) of the Table below shall be furnishedtotheemployeeorthepayee,asthecasemaybe,aspertheperiodicity specifiedinthecorrespondingentryincolumn(3)andbythetimespecifiedinthe correspondingentryincolumn(4)ofthesaidTable: Table Sl.No. FormNo. Periodicity Duedate (1) (2) (3) (4) 1. 16 Annual By31stdayofMayofthefinancialyear immediatelyfollowingthefinancialyearin whichtheincomewaspaidandtaxdeducted 2. 16A Quarterly Withinfifteendaysfromtheduedatefor furnishingthestatementoftaxdeductedat sourceunderrule31A.

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(4)Ifanassesseeisemployedbymorethanoneemployerduringtheyear,eachof theemployersshallissuePartAofthecertificateinFormNo.16pertainingtothe periodforwhichsuchassesseewasemployedwitheachoftheemployersandPart Bmaybeissuedbyeachoftheemployersorthelastemployerattheoptionofthe assessee. (5)ThedeductormayissueaduplicatecertificateinFormNo.16orFormNo.16Aif the deductee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicatebythedeductor. (6)(i)WhereacertificateistobefurnishedinFormNo.16,thedeductormay,at hisoption,usedigitalsignaturestoauthenticatesuchcertificates. (ii)Incaseofcertificatesissuedunderclause(i),thedeductorshallensurethat (a) theprovisionsofsubrule(2)arecompliedwith; (b) oncethecertificateisdigitallysigned,thecontentsofthecertificates arenotamenabletochange;and (c) thecertificateshaveacontrolnumberandalogofsuchcertificatesis maintainedbythedeductor. (7)Whereacertificateistobefurnishedfortaxdeductedbeforethe1stdayofApril, 2010, it shall be furnished in the Form in accordance with the provisions of the rules as they stood immediately before their substitution by the Incometax (Amendment)Rules,2010. Explanation. For the purpose of this rule and rule 37D, challan identification number means the number comprising the Basic Statistical Returns (BSR) CodeoftheBankbranchwherethetaxhasbeendeposited,thedateonwhichthe taxhasbeendepositedandchallanserialnumbergivenbythebank. Statementofdeductionoftaxundersubsection(3)ofsection200. 31A. (1) Every person responsible for deduction of tax under Chapter XVIIB, shall, in accordance with the provisions of subsection (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Incometax (Systems) or the person authorised by the Director General of Incometax (Systems), namely: (a) Statementofdeductionoftaxundersection192inFormNo.24Q; (b) Statementofdeductionoftaxundersections193to196Din (i) FormNo.27Qinrespectofthededucteewhoisanonresidentnot beingacompanyoraforeigncompanyorresidentbutnotordinarily resident;and (ii) FormNo.26Qinrespectofallotherdeductees. (2) Statements referred to in subrule (1) for the quarter of the financial year ending withthedatespecifiedincolumn(2)oftheTablebelowshallbefurnishedbythe duedatespecifiedinthecorrespondingentryincolumn(3)ofthesaidTable:

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Table Duedate (3) 15thJulyofthefinancialyear 15thOctoberofthefinancialyear 15thJanuaryofthefinancialyear 15thMayofthefinancialyearimmediately following the financial year in which deductionismade

Sl.No. Dateofendingofthequarterof thefinancialyear (1) (2) 1. 30thJune 2. 30thSeptember 3. 31stDecember 4. 31stMarch

(3) (i) The statements referred to in subrule (1) may be furnished in any of the followingmanners,namely: (a) furnishingthestatementinpaperform; (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under subrule (5) alongwith theverificationofthestatementinForm27A. (ii)Where, (a) thedeductorisanofficeoftheGovernment;or (b) thedeductoristheprincipalofficerofacompany;or (c) thedeductorisapersonwhoisrequiredtogethisaccountsaudited undersection44ABintheimmediatelyprecedingfinancialyear;or (d)thenumberofdeducteesrecordsinastatementforanyquarterofthe financialyeararetwentyormore, thedeductorshallfurnishthestatementinthemannerspecifiedinitem(b) ofclause(i). (iii)Wheredeductorisapersonotherthanthepersonreferredtoinclause(ii), thestatementsreferredtoinsubrule(1)may,athisoption,bedeliveredor causetobedeliveredinthemannerspecifiedinitem(b)ofclause(i). (4) Thedeductoratthetimeofpreparingstatementsoftaxdeductedshall, (i) quotehistax deductionandcollection accountnumber(TAN)inthe statement; (ii) quotehispermanentaccountnumber(PAN)inthestatementexcept inthecasewherethedeductorisanofficeoftheGovernment; (iii) quotethepermanentaccountnumberofalldeductees; (iv) furnishparticularsofthetaxpaidtotheCentralGovernment includingbookidentificationnumberorchallanidentificationnumber,as thecasemaybe. (5) The Director General of Incometax (Systems) shall specify the procedures, formatsandstandardsforthepurposesoffurnishingofthestatementsandshallbe

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responsible for the day to day administration in relation to furnishing of the statementsinthemannersospecified. (6)Whereastatementoftaxdeductedatsourceistobefurnishedfortaxdeducted beforethe1stdayofApril,2010,theprovisionsofthisruleandrule37Ashallapply astheystoodimmediatelybeforetheirsubstitutionoromissionbytheIncometax (Amendment)Rules,2010.

Statementofcollectionoftaxunderprovisotosubsection(3)ofsection206C. 31AA.(1) Every collector, shall, in accordance with theprovisions of theproviso to sub section (3) of section 206C, deliver, or cause to be delivered, to the Director General of Incometax (Systems) or the person authorised by the Director General of Incometax (Systems),aquarterlystatementinFormNo.27EQ. (2) Statements referred to in subrule (1) for the quarter of the financial year ending withthedatespecifiedincolumn(2)oftheTablebelowshallbefurnishedbytheduedate specifiedinthecorrespondingentryincolumn(3)ofthesaidTable: Sl.No. Quarterofthefinancialyearended Duedate (1) (2) (3) 1. 30thJune 15thJulyofthefinancialyear 2. 30thSeptember 15thOctoberofthefinancialyear stDecember 3. 31 15thJanuaryofthefinancialyear 4. 31stMarch 15th May of the financial year immediately following the financial year in which collectionismade (3) (i) The statement referred to in subrule (1) may be furnished in any of the followingmanners,namely: (a) furnishingthestatementinpaperform; (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under subrule (5) alongwiththeverificationofthestatementinForm27A. (ii)Where, (a) thecollectorisanofficeoftheGovernment;or (b) thecollectoristheprincipalofficerofacompany;or (c) the collector is a person who is required to get his accounts audited undersection44ABintheimmediatelyprecedingfinancialyear; (d)thenumberofcollecteesrecordsinastatementforanyquarterofthe financialyeararetwentyormore,

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thecollectorshallfurnishthestatementinthemannerspecifiedinitem(b) ofclause(i). (iv)Wherethecollectorisapersonotherthanthepersonreferredtoinclause (ii), the statement referred to in subrule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) of clause(i).

(4)Thecollectoratthetimeofpreparingstatementsoftaxcollectedshall, (i) quotehistax deductionandcollection accountnumber(TAN)inthe statement; (ii) quotehispermanentaccountnumber(PAN)inthestatementexcept inthecasewherethecollectorisanofficeoftheGovernment; (iii) quotethepermanentaccountnumberofallcollectees; (iv) furnishparticularsofthetaxpaidtotheCentralGovernment includingbookidentificationnumberorchallanidentificationnumber,as thecasemaybe. . (5) The Director General of Incometax (Systems) shall specify the procedures, formatsandstandardsforthepurposesoffurnishingofthestatementsandshallbe responsible for the day to day administration in relation to furnishing of the statementsinthemannersospecified. (6)Whereastatementoftaxcollectedatsourceistobefurnishedfortaxcollected beforethe1stdayofApril,2010,theprovisionsofthisruleshallapplyastheystood immediately before their substitution by the Incometax ( Amendment) Rules, 2010.; (b)rule37Ashallbeomitted; (c)forrules37CAand37D,thefollowingrulesshallbesubstituted,namely: TimeandmodeofpaymenttoGovernmentaccountoftaxcollectedatsourceunder section206C. 37CA. (1)Allsumscollectedinaccordancewiththeprovisionsofsubsection(1)orsubsection (1C)ofsection206CbyanofficeoftheGovernmentshallbepaidtothecreditofthe CentralGovernment (a)onthesamedaywherethetaxissopaidwithoutproductionofanincometax challan;and (b)onorbeforesevendaysfromtheendofthemonthinwhichthecollectionis made,wheretaxispaidaccompaniedbyanincometaxchallan. (2)Allsumscollectedinaccordancewiththeprovisionsofsubsection(1)orsubsection (1C)ofsection206CbycollectorsotherthananofficeoftheGovernmentshallbepaid to the credit of the Central Government within one week from the last day of the monthinwhichthecollectionismade.

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(3)InthecaseofanofficeoftheGovernment,wheretaxhasbeenpaidtothecreditofthe CentralGovernmentwithouttheproductionofachallan,thePayandAccountsOfficer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other personbywhatevernamecalledtowhomthecollectorreportsthetaxsocollectedand who is responsible for crediting such sum to the credit of the Central Government, shall (a) submit a statement in Form No. 24G within ten days from the end of the month to the agency authorised by the Director General of Incometax (Systems)inrespectoftaxcollectedbythecollectorsandreportedtohimfor thatmonth;and (b) intimate the number (hereinafter referred to as the Book Identification Number) generated by the agency to each of the collectors in respect of whomthesumcollectedhasbeencredited. (4)Forthepurposeofsubrule(3),theDirectorGeneralofIncometax(Systems)shall specify the procedures, formats and standards for ensuring secure capture and transmission of data, and shall also be responsible for the daytoday administrationinrelationtofurnishingtheinformationinthemannersospecified. (5) (i) Where tax has been deposited accompanied by an incometax challan, the tax collected under subsection (1) or subsection (1C) of section 206C shall be deposited to the credit of the Central Government by remitting it within the timespecifiedinclause(b)ofsubrule(1)orinsubrule(2)intoanybranchof theReserveBankofIndiaoroftheStateBankofIndiaorofanyauthorisedbank. (ii)Wheretaxistobedepositedinaccordancewithclause(i),bypersonsreferred to in subrule (1) of rule 125, the amount collected shall be electronically remitted into the Reserve Bank of India or the State Bank of India or any authorisedbankaccompaniedbyanelectronicincometaxchallan. (6) For the purpose of this rule, the amount shall be construed as electronically remitted to the Reserve Bank of India or to the State Bank of India or to any authorisedbank,iftheamountisremittedbywayof (a) internetbankingfacilityoftheReserveBankofIndiaoroftheState BankofIndiaorofanyauthorisedbank;or (b) debitcard. (7)Wheretaxiscollectedbeforethe1stdayofApril,2010,theprovisionsofthisrule shallapplyastheystoodimmediatelybeforetheirsubstitutionbytheIncometax (Amendment)Rules,2010. Certificateoftaxcollectedatsourceundersection206C(5). 37D. (1) The certificate of collection of tax at source under subsection (5) of section206CtobefurnishedbythecollectorshallbeinForm27D.

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(2)Thecertificatereferredtoinsubrule(1)shallspecify: (a) validpermanentaccountnumber(PAN)ofthecollectee; (b) validtaxdeductionandcollectionaccountnumber(TAN)ofthecollector; (c) (i)bookidentificationnumberornumberswheredepositoftaxcollectedis withoutproductionofchallanincaseofanofficeoftheGovernment; (ii)challan identification number or numbers in case of payment through bank; (d) receiptnumberoftherelevantquarterlystatementoftaxcollectedatsource whichisfurnishedinaccordancewiththeprovisionsofrule31AA. (3)ThecertificateintheFormNo.27Dreferredtoinsubrule(1)shallbefurnished tothecollecteewithinfifteendaysfromtheduedateforfurnishingthestatementof taxcollectedatsourcespecifiedundersubrule(2)ofrule31AA. (4)ThecollectormayissueaduplicatecertificateinFormNo.27Difthecollectee has lost the original certificate so issued and makes a request for issuance of a duplicate certificate and such duplicate certificate is certified as duplicate by the collector. (5)Whereacertificateistobefurnishedfortaxcollectedbeforethe1stdayofApril, 2010, it shall be furnished in the Form in accordance with the provisions of the rules as they stood immediately before their substitution by the Incometax (Amendment)Rules,2010.;

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(d)inAppendixII, (i)for Form. No. 16 and Form No.16A, the following Forms shall be substituted, namely:
FORM NO.16 [See rule 31(1)(a)] PART A Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary Name and address of the Name and Designation of the Employee Employer

PAN of the Deductor

TAN of the Deductor

PAN of the Employee

CIT(TDS) Address. City..Pin code

Assessment Year From

Period To

Summary of tax deducted at source Quarter Receipt Numbers of original statements of TDS under sub-section (3) of section 200. Amount of tax deducted in respect of the employee Amount of tax deposited/remitted in respect of the employee

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total PART B (Refer Note 1) Details of Salary paid and any other income and tax deducted 1 Gross Salary (a) (b) (c) (d) 2 Salary as per provisions contained in sec.17(1) Value of perquisites u/s 17(2) (as per Form No.12BB, wherever applicable) Profits in lieu of salary under section 17(3)(as per Form No.12BB, wherever applicable) Total Less: Allowance to the extent exempt u/s 10 Allowance Rs. Rs. Rs Rs Rs Rs Rs. Rs

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3 4 Balance(1-2) Deductions : (a) (b) 5 6 7 Entertainment allowance Tax on employment Aggregate of 4(a) and (b) Income chargeable under the head 'salaries' (3-5) Add: Any other income reported by the employee Income Rs. Rs. Rs. Rs Rs Rs

Rs 8 9 Gross total income (6+7) Deductions under Chapter VIA (A) sections 80C, 80CCC and 80CCD (a) section 80C (i) (ii) (iii) (iv) (v) (vi) (vii) . . . . . . . Rs. Rs. Rs. Rs. Gross Amount Rs Rs Rs Rs Deductible amount Rs

(b) section 80CCC (c) Section 80CCD Note: 1. Aggregate amount deductible under section 80C shall not exceed one lakh rupees. 2. Aggregate amount deductible under the three sections, i.e., 80C, 80CCC and 80CCD shall not exceed one lakh rupees. (B) Other sections (e.g. 80E, 80G etc.) under Chapter VI-A. Gross amount Rs. Rs. Rs. Rs. Rs.

(i) (ii) (iii) (iv) (v)

section. . section.. section.. section.. section..

Qualifying amount Rs. Rs. Rs. Rs. Rs.

Deductible amount Rs. Rs. Rs. Rs. Rs.

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10 Aggregate of deductible amount under Chapter VIA Rs

11 12 13 14 15 16

Total Income (8-10) Tax on total income Education cess @ 3% (on tax computed at S. No. 12) Tax Payable (12+13) Less: Relief under section 89 (attach details) Tax payable (14-15) Verification

Rs Rs Rs. Rs. Rs Rs.

I,..,son/daughterof.workinginthecapacityof.......... (designation)doherebycertifythatasumofRs.[Rs..(inwords)]hasbeendeducted anddepositedtothecreditoftheCentralGovernment.Ifurthercertifythattheinformationgivenaboveistrue, completeandcorrectandisbasedonthebooksofaccount,documents,TDSstatements,TDSdepositedandother availablerecords. Place Date Designation: Signature of person responsible for deduction of tax Full Name:

Notes: 1. Ifanassesseeisemployedundermorethanoneemployerduringtheyear,eachofthe employersshallissuePartAofthecertificateinFormNo.16pertainingtotheperiod for which such assessee was employed with each of the employers. Part B may be issuedbyeachoftheemployersorthelastemployerattheoptionoftheassessee. 2. GovernmentdeductorstoencloseAnnexureAiftaxispaid withoutproductionofan incometaxchallanandAnnexureBiftaxispaidaccompaniedbyanincometaxchallan. 3. NonGovernmentdeductorstoencloseAnnexureB. 4. The deductor shall furnish the address of the Commissioner of Incometax (TDS) havingjurisdictionasregardsTDSstatementsoftheassessee. 5. ThisFormshallbeapplicableonlyinrespectoftaxdeductedonorafter1stdayofApril, 2010.

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ANNEXUREA
DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH BOOK ENTRY (The Employer to provide payment wise details of tax deducted and deposited with respect to the employee)

S.No.

TaxDepositedin respectofthe employee(Rs.)

Bookidentificationnumber(BIN) ReceiptnumbersofForm No.24G DDOSequence NumberintheBook AdjustmentMini Statement Dateonwhichtax deposited (dd/mm/yyyy)

Total

Note:

1.InthecolumnforTDS,givetotalamountforTDS,Surcharge(ifapplicable)andeducation cess.

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ANNEXUREB
DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN (The Employer to provide payment wise details of tax deducted and deposited with respect to the employee) S.No. TaxDepositedin respectofthe employee(Rs.) Challanidentificationnumber(CIN) BSRCodeoftheBank Branch Dateonwhichtax deposited (dd/mm/yyyy) ChallanSerial Number

Total

Note:

1.InthecolumnforTDS,givetotalamountforTDS,Surcharge(ifapplicable)andeducation cess.

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FORM NO.16A [See rule 31(1)(b)] Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source 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) Address. City..Pin code

Assessment Year From Summary of payment

Period To

Amount paid/credited

Nature of payment

Date of payment/credit

Summary of tax deducted at source in respect of deductee Quarter Receipt Numbers of original quarterly statements of TDS under sub-section (3) of section 200 Amount of tax deducted in respect of the deductee Amount of tax deposited/remitted in respect of the deductee

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) S.No. TaxDepositedin respectofthe deductee (Rs.) Bookidentificationnumber(BIN)

I.

ReceiptnumbersofForm No.24G

DDOSequenceNumberin theBookAdjustmentMini Statement

Dateonwhichtax deposited (dd/mm/yyyy)

Total 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) S.No. TaxDepositedin respectofthedeductee (Rs.) Challanidentificationnumber(CIN)

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(Rs.) BSRCodeoftheBank Branch Dateonwhichtax deposited (dd/mm/yyyy) ChallanSerial Number

Total Verification I,..,son/daughterof.workinginthecapacityof.......... (designation)doherebycertifythatasumofRs.[Rs..(inwords)]hasbeendeducted anddepositedtothecreditoftheCentralGovernment.Ifurthercertifythattheinformationgivenaboveistrue, completeandcorrectandisbasedonthebooksofaccount,documents,TDSstatements,TDSdepositedandother availablerecords. Place Date Designation: Signature of person responsible for deduction of tax Full Name:

Notes: 1. GovernmentdeductorstofillinformationinitemIiftaxispaidwithoutproductionof anincometaxchallanandinitemIIiftaxispaidaccompaniedbyanincometaxchallan. 2. NonGovernmentdeductorstofillinformationinitemII. 3. In item I and II, in the column for TDS, give total amount for TDS, Surcharge (if applicable)andeducationcess. 4. The deductor shall furnish the address of the Commissioner of Incometax (TDS) havingjurisdictionasregardsTDSstatementsoftheassessee. 5. ThisFormshallbeapplicableonlyinrespectoftaxdeductedonorafter1stdayofApril, 2010.; (ii)afterFormNo.24,thefollowingFormshallbeinserted,namely:

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(iii)forFormNo.27D,thefollowingFormshallbesubstituted,namely:
FORM NO.27D [See rule 37D] Certificate under section 206C of the Income-tax Act, 1961 for Tax collected at source Name and address of the Collector Name and address of the Collectee

PAN of the Collector

TAN of the Collector

PAN of the Collectee

CIT(TDS) Address. City..Pin code

Assessment Year From Summary of receipt

Period To

Amount received/debited

Nature of receipt

Date of receipt/debit

Summary of tax collected at source Quarter Receipt Number of original quarterly statements of TCS under proviso to sub-section (3) of section 206C Amount of tax collected in respect of the collectee Amount of tax deposited/remitted in respect of the collectee

I.

DETAILS OF TAX COLLECTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH BOOK ENTRY (The Collector to provide payment wise details of tax collected and deposited with respect to the collectee) TaxDeposited inrespectof thecollectee (Rs.) Bookidentificationnumber(BIN)

S.No.

BAMSNumbergivenby PAO/CDDO/TO

DDOSequenceNumberin theBookAdjustmentMini Statement

Dateonwhichtax deposited (dd/mm/yyyy)

Total II. DETAILS OF TAX COLLECTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT THROUGH CHALLAN (The Collector to provide payment wise details of tax collected and deposited with respect to the collectee)

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S.No. TaxDepositedin respectofthe collectee(Rs.) BSRCodeoftheBank Branch Challanidentificationnumber(CIN)

Dateonwhichtax deposited (dd/mm/yyyy)

ChallanSerialNumber

Total Verification I,..,son/daughterof.workinginthecapacityof.......... (designation)doherebycertifythatasumofRs.[Rs..(inwords)]hasbeencollectedat sourceanddepositedtothecreditoftheCentralGovernment.Ifurthercertifythattheinformationgivenaboveis true,completeandcorrectandisbasedonthebooksofaccount,documents,TCSstatements,TCSdepositedand otheravailablerecords. Place Date Designation:

Signature of person responsible for collection of tax Full Name:

Notes: 1. GovernmentcollectorstofillinformationinitemIiftaxispaidwithoutproductionof anincometaxchallanandinitemIIiftaxispaidaccompaniedbyanincometaxchallan. 2. NonGovernmentcollectorstofillinformationinitemII. 3. In item I and II, in the column for TCS, give total amount for TCS, Surcharge (if applicable)andeducationcess. 4.ThecollectorshallfurnishtheaddressoftheCommissionerofIncometax(TDS)having jurisdictionasregardsTCSstatementsoftheassessee. 5.ThisFormshallbeapplicableonlyinrespectoftaxcollectedonorafter1stdayofApril, 2010.. NotificationNo.41/2010 [F.No.142/27/2009SO(TPL)] (RajeshKumarBhoot) Director(TaxPolicyandLegislation) Note. The principal rules were published vide, Notification No. 969(E), dated the 26th March 1962 and last amended by the Incometax (5th Amendment) Rules, 2010 vide NotificationS.O.1211(E)dated21stMay,2010.

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