27_etds
TRANSCRIPT
1
WESTERN INDIA REGIONAL COUNCIL
OF
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
E - TDS RETURN
Saturday, 12th February, 2011
By CA Vijay U. Bhatt (B.Com., F.C.A., LLB.)
612, Navjivan Society-III, Lamington Road, Mumbai-400 008.
6637 6672 / 98202 10728 / [email protected]
SUBJECT - INDEX
PART SUBJECT PAGE NO.
A. GENERAL 2 - 5
B. STEPS FOR PREPARING e-TDS RETURN 5 - 13
C INCONSISTENCIES IN E-TDS RETURNS 14 - 15
D. RECENT CIRCULARS /AMENDMENTS 16 – 21
E. GUIDELINES ON REMITTANCE TO 22 - 23
NON-RESIDENTS (FORM 15CA /15CB)
F. E-PAYMENT OF INCOME TAX 24 - 29
WITH EFFECT FROM 1.4.2008
______________
Total pages including index – 29
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PART A : GENERAL
1. E- TDS RETURN :
1. Filing of TDS Return in the electronic form (E TDS Return) has been made mandatory
for corporate deductors w.e.f. 1st June, 2003.
2. Non-corporate deductors have the option to furnish their TDS Returns either in the
physical form or in electronic form, subject to the new amendment w.e.f.
1st September, 2007 (explained later )
3. The Finance (No.2) Act, 2004 has made it compulsory for the Government Deductors
to file their TDS Returns in the electronic form with effect from 1st April, 2005.
4. “Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003” has been
notified on 26-8-2003.
5. 3 types of e-TDS Returns (or paper forms) were required to be filed upto
year ended 31.3.2005:
Form No. Particulars Periodicity
Form No.24 Salaries Annual
Form No.26 All payments other than Salaries Annual
Form No.27 Payments to Non-Residents and Foreign Companies Quarterly
Form No.27E Collection of tax under section 206C Annual
W.e.f. 1.4.2005, e-TDS Returns (or paper forms) are required to be filed as under :
Form No. Particulars Periodicity
24Q Quarterly statement for tax deducted at source from 'Salaries' Quarterly
26Q Quarterly statement of tax deducted at source in respect of all
payments other than 'Salaries' Quarterly
26QAA Quarterly return in respect of payment of Interest not
exceeding - Rs. 10,000/- by banks or co-op. sty. engaged in
banking business / - Rs. 5,000/- in any other case - to residents
without deduction of tax
Quarterly
27Q Quarterly statement of deduction of tax from payments other
than salary made to non-residents Quarterly
27EQ Quarterly statement of collection of tax at source Quarterly
27A Control Chart Statement-in paper form to be filed alongwith
E-TDS CD/Floppy.
With any
E-TDS
27B Control Chart Statement-in paper form to be filed alongwith
E-TCS CD/Floppy.
With any
E-TCS
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Due dates of filing various forms for the Financial Year : 1.4.2010 to 31.3.2011
Form No. � 24Q & 26Q 27Q 27EQ 26QAA
Rule No �. 31A 31A 31AA 31ACA
W.E.F. 1.4.2010 1.4.2010 1.4.2010 17.3.2006
Applicable for � Salary – 24Q /
Others – 26Q
Payments to
Non-residents
TCS Interest >
Rs.5,000/- /
Rs.10,000/-
by Banks etc.
Quarter Due date Due date Due date Due date
April to June 15 July 15 July 15 July 31 July
July to Sept. 15 October 15 October 15 October 31 October
Oct. to Dec 15 January 15 January 15 January 31 January
Jan to March 15 May 15 May 30 April 30 June
Note : All the above forms & the due dates are same for the E-TDS as well as for
Paper-form TDS.
2. TERMS EXPLAINED :
For a proper understanding of e-TDS Returns, getting acquainted with the following
terms is necessary.
1. e-Administrator : The Director General of Income-tax (Systems(, New Delhi, has
been appointed as the e-Administrator.
2. e-Intermediary : National Securities Depository Ltd. (NSDL) has been appointed as
the e-TDS intermediary to implement the Scheme.
3. TIN : TIN is a nationwide Tax Information Network being establishd by NSDL on
behalf of the Income Tax Department (ITD) for furnishing returns, payment of taxes
and gathering information in respect of the tax payers.
4. TIN-FC (TFC) : NSDL has established TIN Facilitation Centres all over the country
to facilitate deductors furnish their e-TDS return.
5. DATA STRUCTURE (FILE FORMAT) : It is the form or the format in which the
e-TDS return is to be prepared. It specifies the various column headings and
information to be furnished therein.
6. RETURN PREPARTION UTILITY (RPU) : RPU is in Visual Basic (VB) Formats
for preparing the E-tds data. (Excel sheet formats are discontinued w.e.f. February,
2008)
7. FILE VALIDATION UTILITY (FVU) : FVU is a software developed by NSDL to
ascertain whether the e-TDS Return file contains any format level errors.
8. ERROR RESPONSE FILE : when the e-TDS Return is run through the FVU it
generates an error response file to indicate the errors, if any, or to confirm that the file
created is a valid file.
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3. DOWNLOAD THE LATEST RPU/FVU VERSIONS FROM THE NSDL WEBSITE:
I. At present (w.e.f. 9th October, 2010) the following versions of utilities are applicable :
For E-TDS Returns upto F.Y. 2009-10 :
Type of Form RPU Version FVU Version
Original 2.3 2.129
Corrected (i.e. Revised) 2.3 2.129
For E-TDS Returns for F.Y. 2010-11 :
Type of Form RPU Version FVU Version
Original 2.2 3.0
Corrected (i.e. Revised) 2.2 3.0
All deductors are required to ensure that quarterly e-TDS/TCS returns filed from October 1,
2009 is as per the new data structure. Any statement filed as per the old data structure will be
rejected at TIN w.e.f. 1st October, 2009.
II. Main features of the new RPU / FVU :
1. All the forms are in VB (Visual Basic) based format, which is very much user friendly.
2. Key changes in the data structure of both regular and correction e-TDS/TCS files are
indicated below w.e.f. 1.10.2009 :
i. The types of deductor in the data structure have been further bifurcated. For e.g. State
Govt., Central Govt., Company, Firm etc.
ii. The following fields have been added: -
Ministry name,
PAO / DDO code,
PAO / DDO registration no.,
State name,
Name of the utility used for return preparation.
3. In addition to the new fields, certain functionalities as under have been built in the
FVU:
i. Functionality to verify the challan details quoted in the e-TDS / TCS returns with the
challan details uploaded by banks is provided.
ii. In case of failure of verification of challans, a warning file containing details of challan
mismatch will be generated.
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iii. Statistic report generated by FVU will contain details of verification of challans and
bifurcation of payment by Government deductors (transfer voucher / challan)
4. Key features of RPU version 2.2 (w.e.f. 1.10.2010) :
1. Preparation of quarterly e-TDS/TCS statements (regular and correction) pertaining to
FY 2010-11
2. Preparation of correction statement using consolidated TDS/TCS statement (provided
by TIN) pertaining to FY 2010-11
3. Flag “C” to be selected in the column “Reason for lower or non deduction of tax”
for tax deducted at higher rate (cases where PAN is not available)
4. In case of payments to Transporters, where no tax is deducted, Flag “T” to be
selected in the column “Reason for lower or non deduction of tax”
5. Any one of the contact details of deductor/collector is mandatory :
o Deductor/Collector’s telephone no. along with STD code
o Responsible person’s telephone no. along with STD code
o Mobile no. of responsible person
6. Mandatory to quote e-mail id of deductor/collector/responsible person.
PART B : STEPS FOR PREPARING e-TDS RETURN
I. DOWNLOADING THE NECESSARY FILES (RPU/FVU) :
1. Pre-requisite :
JRE (Java Run-time Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or
1.4.2_04 or IBM JRE: 1.4.1.0] should be installed on the computer where the
e- TDS/TCS FVU is being installed. JRE is freely downloadable from
http://java.sun.com or http://www.ibm.com/developerworks/java/jdk or you can ask
your computer vendor (hardware) to install the same for you.
The e-TDS RPU is a Microsoft Visual Basic (VB) based utility. It will work only on
Microsoft based platform viz. Windows XP/NT/2000/98.
2. DISPLAY OF THE FORMAT :
The RPU can be best viewed under 1024 by 768 pixels (Minimum) resolution.
(Right-click on the desktop, go to ‘Properties’, then go to the ‘Settings’ and adjust screen
area/resolution to 1024 by 768 pixels.)
3. Download latest version of VB based files for Form no. 24Q, 26Q, 27Q & 27EQ
(RPU-zip file) from the nsdl website – www.tin.nsdl.com :
On home page, Select (by Mouse-pointer) Downloads =>eTDS=>Quarterly=>
Regular (or Corrrection) =>On the page “Downloadables”, go to the para=>
NSDL e-TDS/ TCS Return Preparation Utility. Then, Double click on e-TDS RPU (VER 2.2) for form 24Q/26Q/27Q/27EQ (1
st, 2
nd , 3
rd & 4
th Quarters)
(VB Based)
(Same process is to be followed for FY.upto 2009-10 and select Ver 2.3 as per
the table above)
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4. Present version w.e.f. 01.10.2010 is e-TDS RPU Version 2.2. The “e-TDS RPU 2.2”
will be downloaded in a zip file format. This is an Application file. By default, the file
will be downloaded in C: Drive. But you can download it in any folder by giving it the
desired path.
5. Then, double click the file. “Run” the file so as to make it unzipped.
6. As a result, a folder named “ e-TDS RPU 2.2” will be created automatically. In this
folder, there are 17 files as under :
1. 24Qhelp.html: This is the RPU help file.
2. 26Qhelp.html: This is the RPU help file.
3. 27EQhelp.html: This is the RPU help file.
4. 27Qhelp.html: This is the RPU help file.
5. comdlg32.oca: This is the DLL that needs to be registered in the system.
6. comdlg32.ocx: This is the DLL that needs to be registered in the system.
7. commonhelp.html: This is the RPU help file.
8. e-TDS RPU Setup Readme.doc : This is instruction document for running the RPU.
9. RPU.bat : This is MS DOS Batch file, which gives validation result.
10. RPU.exe : This is the RPU executable file.
11. RPUSetup.bat: This is the batch file that needs to be run before running exe.
12. scrrun.dll: This is the DLL that needs to be registered in the system.
13. SPR32X30.oca: This is the DLL that needs to be registered in the system.
14. SPR32X30.ocx: This is the DLL that needs to be registered in the system.
15. style.css: This is style sheet guidelines document for HTML.
16. TABCTL32.OCX: This is the DLL that needs to be registered in the system.
17. TDS_FVU_STANDALONE : This is the File Validation Utility
7. For practical use, only RPU.exe (S. No. 10) is to be utilized.
THIS A GATEWAY FOR ANY FORM TO BE CREATED.
Before preparing electronic return through this RPU, read the instructions, which have
been provided in the file . e-TDS RPU Setup Readme.doc above.
The ‘comdlg32.ocx, RPUSetup.bat, SPR32X30.oca, SPR32X30.ocx,
TABCTL32.OCX, scrrun.dll, RPU.exe, rpuhelp.html, style.css, e-TDS RPU Setup
Readme.rtf’ files should be present in the same folder to run the RPU.
Before installing RPU.exe, first click on RPUSetup.bat file. A dialog box will be
displayed indicating registration of DLL for SPR32X30.ocx is successful. Click OK and
the 2nd dialog box will be displayed indicating registration of DLL for TABCTL32
.OCX is successful. Again Click OK and the 3rd
dialog box will be displayed indicating
registration of DLL for comdlg32.ocx is successful. Click OK once again. Now all the
pre-required DLLs have been successfully registered on your computer.
(In case of “Registration failed” or “Error” message, try the above process again or contact
your system administrator.)
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8. Now, Double click on RPU.exe file will be displayed on the screen in VB format as
under :
RPU version 2.2
Help
NSDL e-TDS Return Preparation Utility (RPU) For F.Y.
2010-11
select
Form No
Select the type of statement to be prepared Regular
Click to Continue
Correction
II. A. STEPS FOR PREPARING ORIGINAL e-TDS RETURN IN VB BASED
FORMATS :
1. Create a new folder (Say_ Client XYZ-26Q4 ) to save the input files as prepared by you
and to save output files which will be created after the Validation process.
2. Select the necessary Form (No. 24Q/26Q/27Q/27EQ) using the drop-box.
3. Select the type of statement to be prepared :
- Regular or
- Correction (i.e. Revised)
CLICK ON “REGULAR” OPTION.
4. Complete all the sheets – viz, Form (i.e.Deductor’s details), Challan (i.e.challan
details and Annexure I (i.e. Deductee details).
(In case of 24Q4 – Also Annexure-II (i.e. Annual details of Income of the deductee)
5. Continue to save the file at a regular interval, so that the data is not lost. Give
appropriate name and path for the input file while saving (e.g. XYZ_26Q4)
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6. Challan Input File (New feature w.e.f. 01.10.2009) This file has to be downloaded from the NSDL Website from Challan Status Inquiry for the
verification of challan in TDS/TCS statement. Once the challans are matched, the file can be
downloaded and saved in the appropriate (same) folder of the relevant form.
Specify the name (with the .csi extension) of the input file (including the path) i.e. the name
of the challan file downloaded from Challan Status Inquiry for the verification of challan in
TDS/TCS statement
Input filename should not be more than 25 characters (including the .csi extension) and
should not contain any special characters eg. : , \ / etc.,.
For example Filename can be MUMM11111A040909.csi
7. Error/Upload & Statistics Report File
Specify the path where either an 'error' or 'upload & statistics report files' generated by the
FVU on completion of validation should be saved. The path can be same as the input file
path or different. Do not specify any filename, only provide the path of the folder.
8. After filling up all the data in all the sheets, and selecting the saved Input file, click on
“CREAT FILE”- option, given on bottom of the sheet.
9. The file will be validated automatically and the validation results (text file, statistical
Data Report, fvu File etc.) will be saved by default in the same folder, where the
input file is saved. (Client XYZ-26Q4 )
10. In case of errors, an Error-Response file will be generated giving the error report.
11. Warning file is generated by FVU if:
i. The value in the Bank Branch Code (BSR code) field of challan in the e-TDS/TCS
statements is not present in the authorized list of collecting Bank Branch Codes in the FVU
and/or
ii. If the PAN of the deductor is same as that of any deductee in the e-TDS/TCS
statement.
iii. If the challans details of the statement do not match with the details uploaded by the
bank.
This file is generated to give an alert to the deductor about the records in which invalid values
are mentioned.
12. Once this is done, the screen will display “ File Validation Successful”. The valid
e- file will be created, which you may copy on a floppy or cd.
13. Finally, prepare Form no. 27A (in paper form) with the help of Statistical Data Report
generated by the Validation Result. The deductor should sign Form no. 27A and submit
to the TIN-FC.
14. The process is over.
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II. B. STEPS FOR PREPARING e-TDS RETURN FOR CORRECTIONS IN
VB BASED FORMATS :
CORRECTION 1 (implying 1st time revised return to be filed) :
1. Create a new folder (other than the folder of the Original Return- Say_ Client XYZ
-26Q4_C1 ) to save the output files of correction result, as the output files after
correction, if saved in the original folder, will over-write the earlier results, and therefore,
you would lose your original data permanently.
2. Select the necessary Form (No. 24Q/26Q/27Q/27EQ) using the drop-box.
3. Select the type of statement to be prepared :
- Regular or
- Correction (i.e. Revised)
CLICK ON “CORRECTION” OPTION.
4. THEN CLICK ON “IMPORT REGULAR FILE TO BE CORRECTED”. This
will prompt a window for you to import the file, which is to be corrected. Select the
file (which is earlier e-filed and which is in FVU type – with extension fvu.
(e.g. 26QRQ4.fvu). As a result, the whole data will be imported in the file sheet.
5. Immediately, the window will open where you need to enter the Provisional Receipt
number of the Imported file. Without this no., the file will not be processed further.
6. After this, go to the sheet “Form” –Item no. 1, and select using drop-box –Update
Deductor details - Update TAN or Other deductor details.
7. In case of “TAN update”, no other details would update, whereas “Other deductor
Details” would enable you to add/delete/modify any data including PAN correction in
Deductee details.
8. After this, go to the sheet “Form or Challan or Annexure I / II ” for updating the data.
updation mode. Using drop box, select “Update” for correcting the existing data
or “Add” for adding additional data after the last record. Now you can make the
necessary corrections.
9. Complete all the sheets – viz, challan details, deductee details & deductor’s details.
10. After filling up all the data in all the sheets, save the file as (say) - 26Q4C1.
After selecting the saved Input file and giving the path for upload file,
click on “CREAT FILE”- option, given at the bottom of the sheet.
11. The file will be validated automatically and the validation results (text file, statistical
Data Report, fvu File etc.) will be saved by default in the same folder, where the
input file is saved.
12. In case of errors, an Error-Response file will be generated giving the error report.
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13. Once this is done, the screen will display “ File Validation Successful”. The valid
e- files will be created (26QCQ4) , which you may copy on a floppy or cd.
14. Finally, prepare Form no. 27A (in paper form) with the help of Statistical Data Report
generated by the Validation Result. The deductor should sign Form no. 27A and submit
to the TIN-FC.
15. The process is over.
CORRECTION 2 (implying subsequent revised return to be filed) : The process is almost same as that for Correction 1 except the following.
(1) Create a new folder (other than the folder of the Correction 1 Return- Say_ Client XYZ
-26Q4_C2 ) to save the output files of correction result, as the output files after
correction, if saved in the original folder, will over-write the earlier results, and therefore,
you would lose your original data permanently.
(2) After opening the VB file, CLICK ON “CORRECTION”, then CLICK ON
“OPEN A SAVED CORRECTION FILE”. This will prompt a window for you to
import the file, which is to be RE-corrected. Select the file (which is ALREADY
ONCE CORRECTED and e-filed and which is saved by you as an Input file
and NOT the FVU type –with extension fvu. e.g. 26QRQ4.fvu)
As a result, the whole data will be imported in the file sheet.
(3) Immediately, the window will open where you can proceed to update the data for
correction. There is no need to enter the Provisional Receipt in this case unlike
at the time of 1st Correction.
(4) The rest of the procedure is same as explained in step no. 6 to 14.
Note : “Copy/cut/paste” – cannot be done by use of mouse, but can be done by use of
key-board. (i.e. Ctrl key & C / X / V)
2. INSTRUCTIONS FOR USING THE RPU :
a. Fields marked by asterisks (*) are mandatory.
b. Date: Date should always be entered in DD/MM/YYYY format (e.g. 31/03/2008).
The computer date also should be correctly set (Current date) before using RPU.
c. Insert Rows: To insert rows click on "Insert Row" button. Enter the number of rows to
be inserted.
d. Delete Rows: To delete rows click on "Delete Row" button. In any Sheet, only the
last row can be deleted.
e. If drop down list has been provided for any column, then value should be picked
from the given list only.
f. Amount field should not be left blank. Enter '0' (zero) if no amount is to be mentioned
in any of the amount fields
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g. PAN/TAN should be entered in Capital Letters only (e.g. MUMM07081E).
h. Fill up the data in all the sheets keeping in mind all the instructions.
3. SAVING OF INTERMEDIARY FILE :
To save intermediate file, click on "Save" button. It will ask for path and the name by which
the file has to be saved. After saving the file, do not change its name and path. Note that
hidden files with .ss3 extension are also saved at the same location where the original file is
saved. To unhide these file go to "Tools -> View -> Hidden files and folders" and click on
"Show hidden files and folder".
4. GENERATION OF TEXT FILE :
After preparation of statement, generate a text file by clicking - 'create file' which is given in
all sheets. By default, the text file created will be saved in the same folder as Input file as
'26QRQ4' for the 4th Quarter, 26QRQ1 for 1st Quarter and so on. The file can thereafter be
renamed or saved at any other location..
5. FURNISHING OF e-TDS RETURNS :
1. Each e-TDS Return has to be on a separate floppy /CD. It should not span across
multiple floppies. In case the size of an e-TDS file exceeds the capacity of one
floppy, it should be furnished on a CD or it should be compressed using Winzip or
Zipitfast software and then fitted in one floppy.
2. Form No. 27A is to be duly filled and signed for each return IN PAPER FORM.
3. This Form No. 27A along with the floppy/CD containing the e-TDS file is to be
submitted to any of the TFCs.
4. Label should be affixed on each floppy/CD mentioning name of the deductor, his TAN,
Form No.(24Q/26Q/27Q/27EQ) and the period to which it pertains.
5. There should not be any overwriting/striking on Form No. 27A. If there is any, then the
same should be ratified by an authorised signatory.
6. The Control totals of the amount paid and the TDS as mentioned at item No.3 of Form
No. 27A tally with the corresponding totals in the e-TDS return.
7. No bank challan, copy of TDS certificate is to be furnished alongwith e-TDS return.
8. The deductor need not furnish physical copies of certificates of no deduction or lower
deduction of TDS received from the payees, except in case of Form No. 24Q.
9. e-TDS Return file should contain TAN of the deductor. In case TAN has not been
allotted, the deductor should file TAN application (Form 49B) much before affecting
TDS payment, as the banks will not accept challans without TAN.
10. Upload Charges for furnishing the e-TDS return have to be paid as under:
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Category of e-TDS return Upload charges
Returns having up to 100 deductee records Rs. 28/-
Returns having from 101 to 1000 deductee records Rs. 165/-
Returns having more than 1000 deductee records Rs. 550/-
Service Tax has to be paid in addition to the above fees.
11. TFC gives a Provisional Receipt of the e-TDS return having being furnished.
6. TAX DEDUCTION ACCOUNT NO. (TAN) :
1. All the deductees must have and must use the 10 digit alpha-numeric TAN.
2. TAN can also be verified from the search engine put up on the website of Income-Tax
Department at www.incometaxiindia.gov.in or from the TIN-FCs.
3. This TAN has to be mentioned in the e-TDS return.
4. TAN application can be made in Form No.49B has to be submitted at the TIN-FC
alongwith the prescribed fees plus service tax.
5. TAN for Head Office / Branches : You can one common TAN for H.O. & Branch(es)
and file a consolidated Return. OR you can have separate officewise TAN and file
separate return for each office.
7. CHALLANS, BANK BRANCH CODE :
1. Original TDS challans are not required to be filed with the e-TDS return.
2. Bank Branch code (BSR Code) is a unique seven-digit code allotted to each bank
branch by the Reserve Bank of India. This code number of the bank branch where the
TDS is deposited is required to be mentioned in the e-TDS return. This code No. is
mentioned on the Bank’s stamp inscribed on the challan by bank where the tax is
deposited.
3. Bank challan number is a receipt ( scroll No.) given by the bank branch where TDS is
deposited. A separate receipt number is given for each challan deposited. This challan
number is required to be mentioned in the e-TDS return.
8. CHANGE OF ADDRESS OF DEDUCTOR : Many a times e-TDS Return are not accepted because the address of the assessee in the e-
records of the Department does not match with the address mentioned in Form No. 27A. A
letter for change of address is insisted upon for acceptance of such return. It is observed
that even after submission of such letter, the e-records are not updated and every time a e-
TDS Return is filed, the change of address letter has to be filed alongwith it.
9. CORRECTION IN e-TDS RETURN :
1. Corrected e-TDS returns can be furnished on account of any rectification or after
incorporating missing PAN (s) details.
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2. While submitting the corrected e-TDS return, the entire data is to be given in the
correction return , and not only the data corrected or the new data to be incorporated.
3. The Provisional Receipt issued earlier for the original e-TDS Return has to be
furnished alongwith the revised e-TDS Return.
4. Upload fee have to be paid again at the time of furnishing the revised e-TDS return.
5. TFC will provide a provisional receipt of the revised e-TDS return.
10. OTHER POINTS :
a. A single Form No. 26Q should be used for all the types of payments, other than salary
made in a quarter i.e. you cannot file one Form No. 26Q for Professional fees and
another Form No. 26Q for Rent.
b. Number of deductees not to exceed 20,000 (10 payments to 1 party means 10
deductees)
c. Do not make any change in the format of the file. Do not copy/ cut & paste data from
other sources in file so as to disturb cell-formulae.
d. Deductor to use only Indian Address.
e. For PAN of a deductee,
If PAN not available, write PANNOTAVBL ( 10 Digits )
If PAN applied for write PANAPPLIED ( -----||---- )
If Pan invalid furnished is write PANINVALID ( -----||---- )
11.Guidelines regarding preparation of Quarterly e-TDS/TCS statement for
Government Deductor/Collector (DDO code & PAO code)
DDO code : In case DDO code is not available, then mention value “DDOCDNOTAVBL” in
DDO code field.
PAO code : In case PAO code is not available, then mention value “PAOCDNOTAVBL” in
PAO code field.
PAO Registration number : Mention registration number allotted to your office (if any) by
Central Record Keeping Agency (CRA) under New Pension Scheme (NPS) in PAO
Registration number field.
DDO Registration number : Mention registration number allotted to your office (if any) by
Central Record Keeping Agency (CRA) under New Pension Scheme (NPS) in DDO
Registration number field.
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PART C : INCONSISTENCIES IN E-TDS RETURNS
1. How are the inconsistencies identified ?
Deductor TDS Challan Bank uploading
paid into Bank challan data with NSDL
TDS Returns filed with NSDL
Matching of TDS-Returns
with Challans by NSDL
[CIN and other details]
Match Result = TDS CREDIT to Deductees’ PAN
OR
INCONSISTENCY notice to Deductor
(CIN consists of the BSR code of the branch where you deposited the tax, date on which you
deposited tax and the challan serial number, which have been stamped on the counter foil of
the challan given to you by the bank.)
Procedure to rectify inconsistencies in the TDS return :
1. On TIN web-site (www.tin-nsdl.com ), Click on the link “Quarterly Statement Status”.
Then, provide your TAN and the Provisional Receipt Number (PRN) of the return to get
more details about your returns. Compare the CIN as shown in the Quarterly Status
Statement (what you have provided in the return) with the CIN as given in Challan Status
Inquiry (CIN as given by the banks) to identify the mistake.
2. If you have made any mistakes in your TDS/TCS returns you can rectify them by filing a
correction statement (i.e. Revised Return).
3. If bank has made any mistake in the amount or name or major head code given by them
against your CIN, write to the bank to rectify the same
4. If the bank has made any mistake in TAN or CIN you will have to contact your TDS
Assessing Officers
5. If bank has not uploaded your challan, then write to the bank to upload the same.
You can verify the details provided by the banks by using the “Challan Status Inquiry”
facility available in TIN web-site
15
Summary of action to be taken by the deductor in case of inconsistency :
(a) You may contact your bank (i) If any challan deposited in the bank is not being displayed
on the website (ii) name, amount and major head code displayed is incorrect.
(b) For rectification in TAN/PAN, assessment year and minor head code you may
contact your TDS assessing officer.
Challan Status Error in Statement
Error in Challan details uploaded by the BANK / incorrect TAN provided by deductor in challan
Action to be taken by deductor w.r.t. challan details
Challan fully Matched
No No No action
Match Failed (Amount does not match)
Yes No File correction statement
Match Failed (Amount does not match)
No Yes Contact Bank
Match Failed (Different TAN in challan and statement)
Yes No File correction statement
Match Failed (Different TAN in challan and statement)
No Yes Contact Assessing Officer
Match Failed (Amount + TAN mismatch)
Yes No File correction statement
Match Failed (Amount + TAN mismatch)
No Yes Contact Assessing Officer for TAN and Bank for Amount
Match Pending (CIN in statement not found in bank data)
Yes No File correction statement
Match Pending No Yes Contact Assessing Officer
16
PART D : RECENT CIRCULARS
I. SCOPE OF E-TDS EXTENDED TO TAX AUDIT CASES / 50 DEDUCTEES
W.E.F. 1ST SEPTEMBER, 2007. (Rule 31A)
As per Income-tax (Ninth Amendment) Rules, 2007 notified vide No.238/2007, Dated 30-08-
2007, the following persons are mandatory required to file TDS / TCS returns electronically
on quarterly basis :
1. the deductor is an office of Government, or
2. the deductor is a company; or
3. the deductor is a person required to get his accounts audited under section 44AB in
the immediately preceding financial year; or
4. the number of deductees' records in a quarterly statement for any quarter of the
immediately preceding financial year is equal to or more than fifty.
The above amendment has come into force with effect from 1st September, 2007.
II. SCOPE OF E-TDS FURTHER EXTENDED TO 20 DEDUCTEES
W.E.F. 1ST APRIL, 2010. (Rule 31A)
As per Income-tax (Sixth Amendment) Rules, 2010 notified vide SO. No.1261(E) , Dated
31-05-2010, the following persons are mandatory required to file TDS / TCS returns
electronically on quarterly basis :
1. the deductor is an office of Government, or
2. the deductor is a principal officer of a company; or
3. the deductor is a person required to get his accounts audited under section 44AB in the
immediately preceding financial year; or
4. the number of deductees' records in a statement for any quarter of the financial
year is equal to more than Twenty.
The above amendment has come into force with effect from 1st April, 2010.
III. Deductees’ PAN –not to be less than 90 % for 24 Q and 70 % for 26Q/27EQ
of the PAN data for q.e.30.9.2007 and onwards :
Press Release dated : 25.9.2007 issued by the Government of India
Tax payers liable to TDS/TCS are advised to furnish their correct PAN with their
deductors :
All tax deductors / collectors are required to file the TDS / TCS returns in Form No.24Q (for
tax deducted from salaries), Form No.26Q (for tax deducted from payments other than
salaries) or Form No.27EQ (for tax collected at source).
These forms require details of all tax deductions with name and permanent account number
(PAN) of parties from whom tax was deducted.
However, it has been observed that in most of the TDS / TCS returns, the PAN of the
deductees is either missing or incorrect. As the requirement of filing TDS / TCS certificates
17
has been done away with, the lack of PAN of deductees is creating difficulties in giving
credit for the tax deducted and collected.
It has, therefore, been decided that TDS returns for salaries, i.e. Form No.24Q with less than
90% of PAN data, and TDS returns for payments other than salaries and TCS returns, i.e.
Form No.26Q and Form No.27EQ respectively, with less than 70% of PAN data will not be
accepted for the quarter ending on 30.9.2007 and thereafter.
Tax deductors and tax collectors are, therefore, advised to obtain correct PAN details of all
deductees and quote the same in the TDS / TCS returns, failing which the TDS / TCS returns
will not be accepted and all penal consequences under the Income Tax Act will follow.
Taxpayers liable to TDS / TCS are also advised to furnish their correct PAN with their
deductors, failing which they will also face penal proceedings under the Income Tax Act.
For and from the quarter ending 30.9.2007, in addition to government offices and companies,
filing of TDS / TCS returns in electronic form is mandatory for (i) deductor / collector
required to get his accounts audited under section 44AB of the Income-tax Act in the
immediately preceding financial year, and (ii) where the number of deductees’ / collectees’
records in a quarterly statement for any quarter of the immediately preceding financial year is
equal to more than fifty. TDS / TCS returns in paper form will no longer be accepted from
such tax deductors / collectors.
BSC/RP/GN-421/07
IV. Deductees’ PAN –not to be less than 95 % for 24Q and 85 % for 26Q/27EQ
of the PAN data for q.e.31.3.2008 and onwards :
Press Release :
No.402/92/2006-MC (10 of 2008)Government of India / Ministry of FinanceDepartment of
Revenue Central Board of Direct Taxes***New Delhi dated the 12th
February 2008
All tax deductors / collectors are required to file the TDS/TCS returns in Form No.24Q (for
salaries), Form No.26Q (for payments other than salaries) or Form No.27EQ (for TCS).
These forms require details of all tax deductions with name and permanent account number
(PAN) of parties from whom tax was deducted.
It had earlier been decided that Form No.24Q with less than 90% of PAN data and Form
No.26Q & Form No.27EQ with less than 70% of PAN data will not be accepted for the
quarter ending on 30.09.2007 and thereafter.
The said decision has since been reviewed. It has now been decided to enhance the threshold
limit for PAN quoting without which TDS/TCS returns will not be accepted.
The limit has been enhanced to 95% from 90% in case of Form 24Q and to 85% from
70% in case of Forms 26Q and 27EQ. The enhanced limits will be applicable for and
from the quarter ending 31.03.2008.
These threshold limits will also apply to all those TDS/TCS returns, which are filed for
any of the earlier quarters on or after 01/04/2008.
18
Tax deductors and tax collectors are, therefore, advised to obtain correct PAN of all
deductees and quote the same in their TDS / TCS returns.
Deductees are also advised to furnish their correct PAN with their deductors, failing which
they will not only have difficulty in getting credit of TDS/TCS in their income tax
assessments but will also face penal proceedings under the Income Tax Act.
V. Procedure for filing TDS returns with insufficient deductee PAN (w.e.f. 11.08.2008)
As per instructions issued by the Central Board of Direct Taxes (CBDT), it is mandatory for
deductors to file TDS/TCS statements with a threshold limit of Permanent Account Number
(PAN) of deductees.
To facilitate deductors who face problem in filing TDS returns because of insufficiency of
PAN of the deductees and also to accommodate the deductees who have intimated their PAN,
the Income Tax Department (ITD) has specified the following procedure for filing TDS/TCS
returns:
• Deductors can file a return containing deductee records which meets the specified threshold
limit of PAN quoting, i.e., a deductor can file a return containing deductee details, who have
provided valid PAN. It can subsequently file a correction return with details of remaining
deductees.
E.g. : Suppose a challan payment of Rs.1,00,000/- has been made for non-salary
TDS against 100 deductees each with TDS of Rs.1,000/-. Under the existing procedure the
deductor will have to quote at least 85 PAN failing which his return will be rejected.
If there are only 50 deductees whose PAN is available and the deductor attempts to file a
return with details of 100 deductees with PAN of only 50 deductees, the return will
automatically be rejected at present.
However, if he files a return with challan amount of Rs. 1,00,000/- and with details of 50
deductees with PAN, with deductee total of Rs.50,000/-, the return will be accepted. It means
the deductor can furnish the details relating to such deductees whose PANs are available.
The deductor can later file correction returns with other details of remaining deductees with
the same challan details, i.e., the challan amount should be the amount deposited (in this case
Rs. 1,00,000/-).
The return will be accepted so long as the TDS total of incremental deductees is less than or
equal to the balance of Rs.50,000/-.
VI. New Rules for Credit for tax deducted at source for the purposes of section 199.
Income-tax (Sixth Amendment) Rules, 2009 - Insertion of rule 37BA and 37-I
NOTIFICATION NO. 28/2009, DATED 16-3-2009 :
In exercise of the powers conferred by section 295 read with sub-section (3) of section 199
and sub-section (4) of section 206C of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the Income-tax
Rules, 1962, namely :-
1 (1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2009.
19
(2) They shall come into force with effect from the 1st day of April, 2009.
2. In the Income-tax Rules, 1962,-
(A) after rule 37B, the following rule shall be inserted, namely:-
Credit for tax deducted at source for the purposes of section 199.
37BA. (1) Credit for tax deducted at source and paid to the Central Government in
accordance with the provisions of Chapter XVII, shall be given to the person to whom
payment has been made or credit has been given (hereinafter referred to as deductee) on the
basis of information relating to deduction of tax furnished by the deductor to the income-tax
authority or the person authorised by such authority.
(2) (i) If the income on which tax has been deducted at source is assessable in the hands of a
person other than the deductee, credit for tax deducted at source shall be given to the other
person in cases where-
(a) the income of the deductee is included in the total income of another person under the
provisions of section 60, section 61, section 64, section 93 or section 94;
(b) the income of a deductee being an association of persons or a trust is assessable in the
hands of members of the association of persons, or in the hands of trustees, as the case may
be;
(c) the income from an asset held in the name of a deductee, being a partner of a firm or a
karta of a Hindu undivided family, is assessable as the income of the firm, or Hindu
undivided family, as the case may be;
(d) the income from a property, deposit, security, unit or share held in the name of a
deductee is owned jointly by the deductee and other persons and the income is assessable in
their hands in the same proportion as their ownership of the asset:
Provided that the deductee files a declaration with the deductor and the deductor reports the
tax deduction in the name of the other person in the information relating to deduction of tax
referred to in sub-rule (1).
(ii) The declaration filed by the deductee under clause (i) shall contain the name, address,
permanent account number of the person to whom credit is to be given, payment or credit in
relation to which credit is to be given and reasons for giving credit to such person.
(iii) The deductor shall issue the certificate for decuction of tax at source in the name of the
person in whose name credit is shown in the information relating to deduction of tax referred
to in sub-rule (1) and shall keep the declaration in his safe custody.
(3) (i) Credit for tax deducted at source and paid to the Central Government, shall be given
for the assessment year for which such income is assessable.
(ii) Where tax has been deducted at source and paid to the Central Government and the
income is assessable over a number of years, credit for tax deducted at source shall be
allowed across those years in the same proportion in which the income is assessable to tax.
20
(4) Credit for tax deducted at source and paid to the account of the Central Government shall
be granted on the basis of
(i) the information relating to deduction of tax furnished by the deductor to the income-tax
authority or the person authorized by such authority: and
(ii) the information in the return of income in respect of the claim for the credit,
--- subject to verification in accordance with the risk management strategy formulated by the
Board from time to time.
(B) after rule 37H, the following rule shall be inserted, namely:
Credit for tax collected a source for the purposes of sub-section (4) of section 206C.
37I. (1) Credit for tax collect at source and paid to the Central Government in accordance
with provisions of section 260C of the Act, shall be given to the person form whom the tax
has been collected, on the basis of the information relating to collection of tax at source
(hereinafter referred to as the collector) to the income-tax authority or the person authorized
by such authority.
(2) (i) Where tax has been collected at source and paid to the Central Government, credit for
such tax shall be given for the assessment year for which the income is assessable to tax.
(ii) Where tax has been collected at source and paid to the Central Government and the lease
or license is relatable to more than one year, credit for tax collected at source shall be allowed
across those years to which the lease or license relates in the same proportion.
(3) Credit for tax collected at source and paid to the account of the Central Government shall
be granted on the basis of
(i) the information relating to collection of tax furnished by the collector to the income-tax
authority or the person authorized by such authority; and
(ii) the information in the return of income in respect of the claim for the credit,
subject to verification in accordance with the risk management strategy formulated by the
Board from time to time. [F.No. 133/93/2008-TPL]
21
VII. IMPORTANT AMENDED RULE 30 FOR DUE DATES OF TDS PAYMENT
W.E.F. 1.4.2010 :
Type of
deductor.
Mode of payment Due Date
Government a. Without production of challan On the same day
b. With challan Within 7 days from the
end of the month in
which deduction made
Others a. Amt credited or paid in March. 30th April
b. Any other case Within 7 days from the
end of the month in
which deduction made
VIII. IMPORTANT AMENDED RULE 31 FOR ISSUANCE OF
TDS CERTIFICATES W.E.F. 1.4.2010 :
1.Change in dates for issuance of TDS certificates :
Form No. Particulars Periodicity Due Date
Form No.16 Salaries Annual By 31st May
following the
relevant FY
Form No.16 A All payments other than
Salaries
Quarterly Within 15 days
from the due date for
furnishing the
quarterly returns.
2. TDS certificates to specify : a. PAN of deductee
b. TAN of deductor
c. Book Idenification Number(s)- where tax is deposited without challan in case of an
office of the Government.
(BIN – generated by the agency authorized by the DGIT(Systems)
d. Challan Idenification Number(s)- where tax is paid through bank
(CIN = BSR Code + Date of deposit + Challan Serial No. given by the bank)
e. Receipt number of the relevant quarterly statement filed – in case of Form 16A.
f. Receipt number of all the quarterly statement filed – in case of Form 16.
3. Issuance of Duplicate TDS certificates : Duplicate TDS may be issued by the deductor and the same should be certifired as
duplicate by the deductor.
---------x----------
22
PART E - GUIDELINES ON REMITTANCE TO NON-RESIDENTS
(FORM 15CA /15CB) (w.e.f. 01.07.2009 )
1. New Rule 37BB : Furnishing of Information u/s. 195(6) :
(1) The information u/s. 195(6) shall be furnished by the payer for making the payment to a
non-resident or a foreign company in Form no. 15CA, after obtaining a certificate from an
accountant (as defined in sec 288) in Form no. 15CB.
(2) Form 15CA shall be furnished electronically to the website (of NSDL) and the
signed print-out shall be submitted prior to remitting the payment.
Guidelines for Procedure for furnishing information under sub-section (6) of section
195 of the Income-tax Act, 1961 read with rule 37BB of the Income-tax Rules, 1962.
General :
• Form 15CA should be used for furnishing information of remittances in e-mode in
accordance with the provisions of section 195 (6) of the Income-tax Act, 1961. The
information should be furnished after obtaining a certificate in Form 15CB from an
accountant as defined in the Explanation to section 288 of the Income-tax Act, 1961.
The print out Form 15CA should be signed and submitted to the Reserve Bank of
India/authorized dealer prior to remitting the payment.
• The Form should be furnished at the website of the Tax Information Network
www.tin-nsdl.com.
• Fields marked with (*) are mandatory.
• Select the values from the drop down wherever provided.
• Each transaction detail should be filled in separately.
Guidelines for Part A of Form 15CA:
Remitter:
• Permanent Account Number (PAN) and Tax Deduction and collection Account
Number (TAN) allotted by the Income Tax Department should be mentioned. TAN is
mandatory in cases where-
o tax has been deducted or will be deducted at source;
o the remitter has obtained an order under section 195 (2) of the Income-
tax Act from the Assessing Officer. • In case an invalid PAN and/or TAN is filled in by the remitter, the Form will not be
generated.
• In case the remitter does not have a TAN, it is mandatory to quote PAN of the
remitter.
• PAN of the remitter should invariably be given. However, the same is mandatory if
status of entity is Company or Firm. If PAN is not given in such cases, the remitter
will not be allowed to generate the Form.
• Details in at least two address fields for remitter shoule be mentioned.
• Name of the entity should be mentioned in the “Name of remitter” field.
• No value is to be provided in Area code, AO type, Range code & AO number. The
fields will be entered by the system after validating the PAN and/or TAN.
• Email id and mobile no., if any, should be provided.
23
Recipient of remittance :
• Complete address of recipient of remittance, separated by coma, should be provided.
• PAN, allotted by the Indian Income Tax Department should be mentioned.
• If status of entity is “company”, then provide type of company i.e., “domestic” or
“other than domestic”.
• In the field “ Principal Place of Business”, the country of tax residence of the recipient
of the remittance should be mentioned.
Information for accountant : • Enter name of the Chartered Accountant in the field “Name of the accountant”.
• Details in at least two address fields should be mentioned.
• Date of certificate should not be a future date.
• Registration no. should be numeric.
• Details of accountant are not required if point no. 15 is selected i.e. any order u/s 195
(2)/ 195 (3)/ 197 of the Income-tax Act has been obtained from Assessing Officer.
• Certificate number is an alphanumeric field.
Guidelines for PART B of the Form (Particulars of Remittance and TDS)
• Provide the values as per the accountant certificate obtained in Form 15CB.
• In case name of the country is not available in drop down list, select value “other”
from the drop down and provide name of the country.
• In case currency name is not available in drop down then select value ”other” from
the drop down and provide name of the currency.
• Proposed date of remittance should be current date or a future date.
• Amount of TDS should be less than amount of remittance.
• Actual amount of remittance after TDS should be less than amount of remittance.
• BSR code of the bank through which the remittance is made should be mentioned.
• Rate of TDS as per DTAA (if applicable) should be mentioned upto two decimal
places.
• Amount should be mentioned upto 2 decimal places.
• Select any one out of fields 12, 13, 14 and 16. One form is to be filled for one type of
remittance.
• Details of “responsible person” should be mentioned for verification.
• If no tax has been deducted then value “0.00” should be mentioned in “Amount of
TDS” field (foreign currency and Indian Rs.)
• Value for “rate of deduction as per the Income-tax Act” should be “0.00” if no tax has
been deducted and “amount of TDS in Indian and foreign currency” should be “0.00”.
Generation of Form 15CA :
• After filling up the information, click “submit”. On submission of details if system
shows any errors, rectify and re-submit the form.
• A confirmation screen with all the data filled by the user will be displayed. The same
can be either confirmed or edited.
• On confirmation, a filled up Form 15CA with an acknowledgement number will be
displayed. Print out of the Form should be taken, signed and submitted prior to
remitting the payment.
• Form 15CA can be re-printed by selecting the re-print option. For re-printing, please
enter “acknowledgement no.”, “PAN” and/or “TAN” mentioned in the Form.
24
PART F : E-PAYMENT OF INCOME TAX WITH EFFECT FROM 1.4.2008
I. CIRCULAR ON E-PAYMENT
No.402/92/2006-MC (05 of 2008)
Government of India / Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
***
New Delhi dated the 23rd January 2008
PRESS RELEASE
1. The optional scheme of electronic payment of taxes for income-tax payers was introduced
in 2004. With a view to expand the scope of electronic payment of taxes, it is proposed to
make the scheme mandatory for the following categories of tax-payers:-
(i) All corporate assesses;
(ii) All assesses (other than company) to whom provisions of section 44AB of the Income
Tax Act are applicable.
2. The scheme of mandatory electronic payment of taxes for income-tax payers is
proposed to be made applicable from 1st April, 2008.
3. Tax-payers can make electronic payment of taxes through the internet banking facility
offered by the authorized banks. They will also be provided with an option to make electronic
payment of taxes through internet by way of credit or debit cards.
II. LIST OF AUTHORISED BANKS FOR E-PAYMENT FACILITY : A present, the following banks are authorized to provide e-payment facility. The taxpayer is
required to have a net-banking account with any of the banks listed below.
1 Allahabad Bank 16 Jammu & Kashmir Bank
2 Andhra Bank 17 Oriental Bank of Commerce
3 Axis Bank 18 Punjab National Bank
4 Bank of Baroda 19 State Bank of Bikaner & Jaipur
5 Bank of India 20 State Bank of Hyderabad
6 Bank of Maharashtra 21 State Bank of India
7 Canara Bank 22 State Bank of Mysore
8 Central Bank of India 23 State Bank of Patiala
9 Corporation Bank 24 State Bank of Travancore
10 Dena Bank 25 Syndicate Bank
11 HDFC Bank 26 UCO Bank
12 ICICI Bank 27 Union Bank of India
13 IDBI Bank 28 United Bank of India
14 Indian Bank 29 Vijaya Bank
15 Indian Overseas Bank -- --
25
III. PROCEDURE FOR E PAYMENT :
DISPLAY OF THE SCREEN FORMAT :
Like, e-tds return, the e-payment challan and other data can be best viewed under
1024 by 768 pixels (Minimum) resolution.
(Right-click on the desktop, go to ‘Properties’, then go to the ‘Settings’ and adjust screen
area/resolution to 1024 by 768 pixels.)
1. Go to the website of NSDL viz. www.tin-nsdl.com
2. On the Home page, you will find various on line services offered by the website.
3. Click on “e payment : pay taxes online” option. You will reach the “e payment” page,
where you will see the list of authorized banks for e-payment.
4. Click on the “Please Click Here” option. This will lead you to challan selection page,
which will appear on the screen as under :
=================================================================
e-Payment
Select applicable challan
TDS/TCS
CHALLAN
NO./ITNS 281
(Tax Deducted at Source / Tax Collected at Source
(TDS/TCS) from corporates or non-corporates)
Non-TDS/TCS
CHALLAN
NO./ITNS 280 (payment of Income tax & Corporation Tax)
CHALLAN
NO./ITNS 282
(payment of Security Transaction Tax, Hotel Receipts
Tax, Estate Duty, Interest Tax, Wealth Tax,
Expenditure Tax /Other direct taxes & Gift tax)
CHALLAN
NO./ITNS 283
(payment of Banking Cash Transaction Tax and Fringe
Benefits Tax)
==================================================================
5. Select the necessary challan :
i.e. ITNS 280- for Income Tax ITNS 281- for TDS / TCS
ITNS 282- for STT/ WT etc. ITNS 283- for BCTT / FBT
The e-challan will appear on the screen.
26
6. Fill-up all the details : e.g.
e-Payment
Income Tax Department Tax Applicable*(Tax Deducted/Collected At Source From)
(0020)COMPANY
DEDUCTEES
(0021)NON-COMPANY
DEDUCTEES
Challan No./
ITNS 281
Tax Deduction Account
No* MUMV11111B
Assessment
Year* 2010-11
Full Name* VIJAY BHATT
Flat/Door/BlockNo. 612
Name of
premises/Building/
Village
NAVJIVAN STY-3
Road/Street/Lane LAMINGTON ROAD Area/Locality
City/District* MUMBAI State* MAHARASHTRA
Pin Code * 400008
Email ID [email protected]
Mobile No. 9820210728
Type Of Payment*
(200)TDS/TCS Payable by Taxpayer (400)TDS/TCS Regular Assessment
(Raised by I.T. Deptt.)
Nature
Of
Payment*
94J - Fees for Professional or Technical Services
Bank Name* ICICI Bank
Note:
Enter valid 10-digit Tax Deduction Account Number (TAN) first.
Fields marked with * are mandatory.
Provision to enter tax amount is given in the Bank's site.
Do not enter double quotes ("") in any of the fields Online Tax Statement helps you in
filing your income return, " Click here " for Registration
Proceed Clear Form Home
7. If PAN/ TAN is valid, the taxpayer will be allowed to fill up other challan details like
accounting head under which payment is made, name and address of TAN.
After ensuring correctness of data, click on “Proceed” option.
There will be an online check on the validity of the PAN / TAN entered. A message
confirming PAN /TAN will be displayed on screen at the bottom of the Confirmation
Data Page. e.g. :
27
==================================================================
TIN e-Tax Payment T.D.S./TCS TAX CHALLAN
Confirm Data Page
Tax Applicable* 0021 CHALLAN NO./ITNS 281
Tax Deduction Account
No* MUMV11111B Assessment Year* 2010-11
Full Name* VIJAY BHATT
Flat/Door/BlockNo. 612 Name of
premises/Building/ Village
NAVJIVAN STY-
3
Road/Street/Lane LAMINGTON
ROAD Area/Locality
City/District MUMBAI State* MAHARASHTRA
Pin Code* 400008
Type of Payment* 200
Nature of Payment 94J
Bank Name* ICICI Bank
Email ID [email protected]
Mobile No. 9820210728
For TAN 'MUMV11111B' given by you above, the name as per Income Tax Department
database is 'VIJAY BHATT'. Tax credit will be effected to the said TAN name.
If the name is correct, click on "Submit to the bank".
Note: Provision to Enter Amount Value is Given in the Bank's Site.
Online Tax Statement helps you in filing your income return, " Click here " for
Registration
==================================================================
8. Select the bank through which payment is to be made.
9. On submission of data entered a confirmation screen will be displayed. In case of an
error, the data can be corrected by the payer using the “Back” option on the screen.
If the data entered in the challan is correct, the payer will be directed to the
net- banking site of the bank. e.g. :
ICICI Bank e-Business :
Your User ID
Password
10. The tax-payer has to login to the net-banking site with the user id/ password provided
by the bank for net-banking purpose and enter payment details at the bank site.
28
11. On successful payment a challan counterfoil will be displayed containing CIN,
payment details and bank name through which e-payment has been made. This
counterfoil is proof of payment being made.
CHALLAN NO.
/ ITNS
281
Tax Applicable
(0020) COMPANY
DEDUCTIES
(0021) NON-COMPANY
DEDUCTIES
ASSESSMENT
YEAR
2010-11
TAN: MUMV11111B
Full Name : VIJAY U. BHATT
Complete Address with City & State : 612, NAVJIVAN STY -3, LAMINGTON ROAD ,
MUMBAI, MAHARASHTRA, 400008
Tel. No. :
Type of Payment :94I - Rent
TDS/TCS Payable by TaxPayer
(200)
TDS/TCS Regular Assessment(Raised by IT Dept.)
(400)
Details of Payment
Amount (in Rs.
only)
Income Tax 3720.0
Surcharge 0.0
Education Cess 120.0
Interest 0.0
Penalty 0.0
Others 0.0
Total 3840.0
Total (in words)
Crores Lakhs Thousands Hundreds Tens Units Zero Zero three eight four zero
Debit to A/c 0123456978910
Date 15-05-2009
Drawn on
Internet Banking
Payment through
ICICI Bank
FOR USE IN RECEIVING BANK
Debit to A/c / Cheque credited on
15-05-2009 (DD-MM-YYYY)
Payment Status : Successful
Bank Reference No.: 0092406828
SPACE FOR BANK SEAL
ICICI Bank
Uttam Nagar, New Delhi
CIN
BSR Code 6390340
Tender Date 150509
Challan Serial No. 50014
Rs. 3840.0
29
Taxpayers Counterfoil
TAN: MUMV11111B
Received From : VIJAY U. BHATT
Paid in Cash / Debit
to A/c / Cheque No : 0123456978910
For Rs. : 3840.0
Rs (in words) :
Rupees Three thousand Eight
hundred Fourty and Paise Zero
only.
Drawn on: Internet Banking Payment
through ICICI Bank
(0021)NON-Company
Deductees
On Account of : (200)TDS/TCS Payable by Tax
Payer from (94I) Rent
For the Assessment
Year : 2010-11
Payment Status : Successful
Bank Reference
No.: 0092406828
SPACE FOR BANK SEAL
ICICI Bank
Uttam Nagar, New Delhi
CIN
BSR Code 6390340
Tender Date 150509
Challan Serial No. 50014
Rs. 3840.0
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