Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March (tick whichever applicable)(year)
1. (a)Tax Deduction Account No.
(b) Permanent Account No.
(c) Financial year.
(d) Assessment year.
(e) Has any statement been filed earlier for this quarter (Yes/No)
(f) If answer to (e) is 'Yes' , then Provisional Receipt No. of original statement
2.Particulars of the deductor (employer)
(a) Name.
(b) Type of deductor.
(c) Branch/Division (if any)
(d) Address.
Flat No.
Name of the premises/building
Road/street/lane
Area/location.
{LOCALITYOPTION}
Town/City/District.
{DISTRICTOPTION}
State.
{STATEOPTION}
Pin code.
Telephone No.
E-mail.
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.
{LOCALITYOPTION}
Town/City/District.
{DISTRICTOPTION}
State.
{STATEOPTION}
Pin code.
Telephone No.
E-mail.
4. Details of tax deducted and paid to the credit of Central Government ?
Sr. No.
TDS Rs.
Surcharge Rs.
Education Cess Rs.
Interest Rs.
Others Rs.
(301)
(302)
(303)
(304)
(305)
(306)
Sr. No.
Total tax deposited
Rs.
(302+303+
304+305+306)
Cheque/DD
No. (if any)
BSR code
Date on which
tax deposited
Transfer voucher/
Challan serial No.2
Whether TDS deposited by book entry? Yes/No3
(301)
(307)
(308)
(309)
(310)
(311)
(312)
5. Details of salary4 paid and tax deducted thereon from the employees [(i) Enclose Annexure I along with each quarterly statement having details for the relevant quarter; (ii) Enclose Annexure II along with the last quarterly statement, i.e., for the quarter ending 31st March, having the details for the whole Financial Year.having details for the relevant quarter; (iii) Enclose Annexure II along with the last quarterly statement, i.e., for the quarter ending 31st March, having the details for the whole Financial Year.
Verification.
I,, hereby certify that all the particulars furnished above are correct and complete.
Place : .Signature of person responsible for deducting tax at source
Date : .Name and designation of person responsible for deducting tax atsource
Notes:
(1) Indicate the type of deductor 'Government'/'Others'.
(2) Government deductors to give particulars of transfer vouchers; other deductors to give particulars of challan No. regarding deposit into bank.
(3) Column is relevant only for Government deductors.
(4) Salary includes wages, annuity, pension, gratuity [other than exempted under section 10(10)], fees, commission, bonus,repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974, perquisites (including value of any other fringe benefit or amenity not covered under Chapter XII-H of the Income-tax Act, 1961), profits in lieu of or in
addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary,any payment received in respect of any period of leave not availed[other than exempted under section 10(10AA)], any annualaccretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of
the Fourth Schedule of the Income tax Act, 1961, any sums deemed to be income received by the employee in accordance withsub-rule (4) of rule 11 of Part A of the Fourth Schedule of the Income tax Act, 1961, any contribution made by the CentralGovernment to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head 'Salaries'.
(5) Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement.(5A) Details to be furnished at serial number 4 of the Form and Annexure I shall contain the figures of salary paid and TDS thereon
for the relevant quarter
(6) Please record on every page the totals of each of the columns.
ANNEXURE I Deductee wise break-up of TDS (Please use separate Annexure for each line - item in the table at S.No. 04 of main Form 24Q)
Details of salary paid and tax deducted there on from the employees
BSR code of 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. 323
Interest
Others
Total of the above
Name of Employer
TAN
Sr. No.
Employee
reference No.
provided by
employer
PAN of the
employee
Name of the
employee
Date of
payment/credit
Taxable amount
or which tax
deducted
Rs.
TDS
313
314
315
316
317
318
319
Total
Sr.No.
Surcharge
Education
Cess
Total Tax
Deducted
(319+320+321)
Rs.
Total tax
deposited
Rs.
Date of deduction
Date of deposit
Reason for nondeduction/
lower
deduction*
313
320
321
322
323
324
325
326
Total
Verification
I, , hereby certify that all the particulars furnished above are correct and complete.
Place : Signature of person responsible for deducting tax at source
Date : Name and designation of person responsible for deducting tax at source
Note :
Write 'A' if 'lower deduction' or Write 'B' if 'no deduction' is on account of a certificate under section 197.
ANNEXURE II
Details of salary paid/credited during the Financial Year and net tax payable
Serial
Number
Permanent Account
Number (PAN) of
the employee
Name of the Employee
Write 'W' for
woman, 'S' for senior
citizen and 'G' for
others
Date from which employed with
current employer
Total amount of
salary (See note 4
appearing at the end
of the main Form)
Date From
Date To
327
328
329
330
331
332
Serial
Number
Total deduction
under section 16(ii)
and 16(iii) (specify
each deduction
separately)
Income chargeable
under the head
'Salaries' (Column 332
minus 333)
Income (including
loss from house
property) under any
head other than the
head 'Salaries'
offered for TDS
[section 192(2B)]
Gross total income (Total of
columns 334 and 335)
Aggregate amount of
deductions under
sections 80C, 80CCC
and 80CCD (Total to
be limited to amount
specified in section
80CCE)
327
333
334
335
336
337
Serial
Number
Amount deductible
under any other
provision(s) of
Chapter VI-A
Total Amount
deductible under
Chapter VI-A (Total
of columns 337 and
338)
Total taxable income
(columns 336 minus
column 339)
Total tax (i) income-tax on total
income
(ii) surcharge
327
338
339
340
341
342
Serial
Number
(iii) education cess
Income tax Relief under
section 89, when salary
etc., is paid in arrear or
in advance
Net tax
payable(columns
341+342+343-344)
Total amount of tax deducted at
source for the whole year
[aggregate of the amount in
column 322 of Annexure I for all
the four quarters in respect of
each employee]
Shortfall in tax
deduction(+)/Excess
tax deduction(-)
[column 345 minus
column 346]
327
343
344
345
346
347
Place: Name and signature of employer/person responsible for paying salary