TDS related forms and rules regarding digital singnature of TDS return has been changed through INCOME-TAX (SECOND AMENDMENT) RULES, 2013 – AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J and FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ and INSERTION OF FORM NO. 26B, notification no 11/2013 date 19.02.2012. Though the changes in the forms are not major but we have to use new forms.
Form 16: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary): Changes has been made to incorporate new deduction section 80TTA but no specific column has been made for 80CCG.
Form 16A: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source): No major change, further we should not bother about it as we have to download form 16A from TRACES website and they will amend form where ever required.
Form 24Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary):
- Columns in challan sheet has been rearranged.
- Surcharge column has been deleted as surcharge is not applicable in case of tds from salaried employees.
- In challan sheet new column has been added to fees payment for delay in etds return under section 234E .
- Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
- Minor Head column has been inserted (312) in challan sheet (200 or 400).
- In deductee sheet a column to provide certificate number for less deduction of income tax under section 197(1).
- Section code 92A,92B ,92C has been interested.
Form 26Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of other than salary): In this Form in challan sheet new column has been added to fees payment for delay in etds return under section 234E .
- Columns in challan sheet has been rearranged.
- Surcharge column and education cess column has been deleted as surcharge/cess is not applicable in case of tds other than salary.
- In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
- Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
- Minor Head column has been inserted (312) in challan sheet (200 or 400).
- In deductee sheet a column to provide certificate number for less deduction of income tax under section 197.
| Form 15G Declaration under section 197A(1) and section 197A(1A) of the Income-tax Act, 1961 to be made by an individual or a person (not being a company or firm claiming certain receipts without deduction of tax | 218.05 KB | Download | |
| Form 15H Declaration under section 197A(1C) of the Income-tax Act, 1961 to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax. | 76.09 KB | Download | |
| Form 16 Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary | 113.14 KB | Download | |
| Form 16A Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source | 132.26 KB | Download | |
| Form 24Q Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary (quarterly) | 483.32 KB | Download | |
| Form 26Q [See sections 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194-I, 194J, 194LA, 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 | 353.62 KB | Download | |
| Form 27C Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax | 105.5 KB | Download | |
| Form 27D Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source | 130.54 KB | Download | |
| Form 27EQ Quarterly statement of collection of tax at source under section 206C of the Income-tax Act | 372.94 KB | Download | |
| Form 27Q 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 | 374.06 KB | Download |
very helpful
we have paid monthy tds against u/s 92B for the financial year 2015-16.and qterly return filed. now some change in gross income. please guide me about rewised return
very usefull
I am freshers in this field so I want to know more about every steps of TDS,Salary & how to exempt the salary from taxes.
As for me GOV. has put TDS on line software for prepare E tds return.As servicetax
So its become very helpful to collect tax and easy for taxpayer.
thankx alot for provinding TDS detail.
Thanxx a lot For Providing Detail About TDS Detail
thanks a lot for detail update
Sir Pls Any One Can Explain Why 27eq 26q 24 Form is all
I m vry thankful for this important information about TDS
thanks, the information is very helpful.
thanks alot for share
thank u
no comment
it’s really helpful to me and easy to understand
thanks a lot…!!!