EXAMPLE AND FORMS RELATED TO TDS ON SALARY FY 2019-20 AY 2020-21


SOME ILLUSTRATIONS

Example 1

For Assessment Year 2020-21

(A) Calculation of Income tax in the case of an employee (Male or Female) below the age of sixty years and having gross salary income of:

i) Rs.2,50,000/- ,
ii) Rs.6,00,000/- ,
iii) Rs.10,50,000/-
iv) Rs.55,50,000/-. and
v) Rs. 1,10,50,000/-

(B) What will be the amount of TDS in case of above employees, if PAN@ is not submitted by them to their DDOs/Offices:



Particulars

Rupees
Rupees
Rupees
Rupees

Rupees



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

(v)









Gross Salary Income
2,50,000
6,00,000
10,50,000
55,50,000
1,10,50,000

(including allowances)















Contribution of G.P.F.
45,000
50,000
1,00,000
1,00,000
1,00,000

Computation of Total Income and tax payable thereon











Particulars

Rupees
Rupees
Rupees
Rupees

Rupees



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

(v)
Gross Salary

2,50,000
6,00,000
10,50,000
55,50,000

1,10,50,000







Less: Standard deduction
50000
50000
50000
50000

50000
u/s 16(ia)







Less: Deduction U/s 80C
45,000
50,000
1,00,000
1,00,000

1,00,000
Taxable Income
1,55,000
5,00,000
9,00,000
54,00,000

1,09,00,000










(A)
Tax
Nil
Nil*
92,500
14,32,500

30,82,500

Thereon

















Surcharge



1,43,250

4,62,375







Add: Health & Education
Nil
Nil
3700
63,030

1,41,795
Cess @ 4%.
















Total tax payable
Nil
Nil
96,200
16,38,780

36,86,670

@ or Aadhaar number, as the case may be, * After rebate of Rs 12500 u/s 87A








49
Example 2
For Assessment Year 2020-21

Calculation of Income Tax in the case of an employee below the age of sixty years having a handicapped dependent (With valid PAN@ furnished to employer).


S.No.

Particulars

Rupees
1
Gross Salary

4,70,000
2
Amount spent on treatment of a dependant, being person

7000


with disability (but not severe disability)








3
Amount paid to LIC with regard to annuity for the

60,000


maintenance of a dependant, being person with disability




(but not severe disability)








4
GPF Contribution

25,000






5
LIP Paid

10,000
6
Interest Income on Savings Account

12,000

Computation of Tax







S.No.

Particulars
Rupees



1
Gross Salary
4,70,000
2
Less: Standard deduction u/s 16(ia)
50,000
3
Add: Income from Other Sources
Rs 12,000



Interest Income on Savings Account





4

Gross Total Income
4,32,000
5
Less: Deduction U/s 80DD (Restricted to Rs.75,000/- only)
60,000



6
Less: Deduction U/s 80C (i) GPF Rs.25,000/-
35,000



(ii) LIP Rs.10,000/- =



Rs.35,000/-




7
Less: Deduction u/s 80TTA on Interest Income on savings
10000


account (restricted to Rs 10000/-)





8

Total Income
2,97,000
9

Income Tax thereon/payable
Nil


(includes Rebate of Rs 12500 as per Section 87A)




10
Add:



Health & Education Cess @ 4%.
Nil
11

Total Income Tax payable
Nil
12

Rounded off to
Nil
@ or Aadhaar number, as the case may be,












50
Example 3

For Assessment Year 2020-21

Calculation of Income Tax in the case of an employee below age of sixty years where medical treatment expenditure was borne by the employer (With valid PAN@ furnished to employer).

S.No.
Particulars




Rupees
1
Gross Salary




5,55,000
2
Medical Reimbursement by employer on the treatment of
35,000

self and dependent family member












3
Contribution of GPF




20,000
4
LIC Premium




20,000
5
Repayment of House Building Advance




25,000
6
Tuition fees for two children




60,000
7
Investment in Unit-Linked Insurance Plan




30,000
8
Interest Income on Savings Account




8,000
9
Interest Income on Time Deposit




15,000
Computation of Tax





S.No.

Particulars




Rupees
1
Gross Salary




5,55,000
2
Add: Perquisite in respect of reimbursement of Medical


35,000

Expenses













3
Less: Standard deduction u/s 16(ia)




50,000







4
Income from Other Sources




23,000

i)
Interest Income on Savings Account
Rs



8,000






ii)
Interest Income on Time Deposit
Rs



15,000





5

Gross Total Income
5,63,000
6
a. Less: Deduction U/s 80C






(i) GPF


Rs.20,000/-


(ii) LIC


Rs.20,000/-


(iii) Repayment of House Building Advance
Rs.25,000/-


(iv) Tuition fees for two children
Rs.60,000/-


(v) Investment in Unit-Linked Insurance Plan

Rs.30,000/-


Total
=Rs.1,55,000/-






Restricted to Rs. 1,50,000/-






b. Less: Deduction u/s 80TTA on Interest Income on


savings account (restricted to Rs 10,000/- - available only on


Savings account interest) Rs 8000






Total deduction available Rs 1,58,000/-




1,58,000





7


Total Income
4,05,000
8

Income Tax thereon/payable




Nil*


(includes Rebate of Rs 12500 as per Section



87A)





9
Add:





Nil

Health & Education Cess @ 4%.









10

Total Income Tax payable
Nil
@ or Aadhaar number, as the case may be,


51
Example 4

For Assessment Year 2020-21

Illustrative calculation of House Rent Allowance U/s 10 (13A) in respect of residential accommodation situated in Delhi in case of an employee below the age of sixty years (With valid PAN@ furnished to employer).

S.No.

Particulars



Rupees
1

Salary



4,00,000
2

Dearness Allowance


2,00,000
3

House Rent Allowance


1,40,000
4

House rent paid


1,44,000
5

General Provident Fund


36,000
6

Life Insurance Premium


4,000
7

Subscription to Unit-Linked Insurance Plan


50,000
Computation of total income and tax payable thereon











S.No.


Particulars



Rupees
1

Salary + Dearness Allowance + House Rent Allowance


7,40,000

3,50,000+2,00,000+1,40,000 = 6,90,000










2


Total Salary Income

7,40,000
3

Less: Standard deduction u/s 16(ia)



50,000
4

Less: House Rent allowance exempt U/s 10(13A):





Least of:







(a). Actual amount of HRA received=





1,40,000







(b). Expenditure of rent in excess of 10% of salary





(including D.A. presuming that D.A. is taken





for
retirementbenefit)(1,44,000-55,000)
=

89,000

89,000







(c). 50% of Salary(Basic+ DA)

=




2,75,000 [Bombay/Kolkata/Delhi/Chennai] or 40% of salary





(Basic + DA) in case of other cities







Gross Total Income

6,01,000









Less: Deduction U/s 80C






(i) GPF

Rs.36,000/-





(ii) LIC

Rs. 4,000





(iii) Investment in Unit-Linked Insurance Plan
Rs.50,000/-





Total
=Rs.90,000/-



90,000







5



Total Income

5,11,000


Tax payable



14700


Add:







Health & Education Cess @ 4%.



588









Total Income Tax payable

15288




Rounded off to

15290
@ or Aadhaar number, as the case may be,



52
Example 5
For Assessment Year 2020-21

Illustrating valuation of perquisite and calculation of tax in the case of an employee below age of sixty years of a private company in Mumbai who was provided accommodation in a flat at concessional rate for ten months and in a hotel for two months ( With valid PAN @furnished to employer).

S.No.
Particulars



Rupees
1
Salary



7,50,000
2
Bonus



1,40,000
3
Free gas, electricity, water etc. (Actual bills paid by


40,000

company)










4(a)
Flat at concessional rate (for ten month).
@


3,60, 000

Rs.36000/month










4(b)
Hotel rent paid by employer (for two month)



1,00,000
4(c)
Rent recovered from employee.



60,000
4(d)
Cost of furniture.



2,00,000
5
Subscription to Unit Linked Insurance Plan



50,000
6
Life Insurance Premium



10,000
7
Contribution to recognized P.F.



42,000
COMPUTATION OF TOTAL INCOME AND TAX PAID THEREON:

S.No.
Particulars



Rupees
1
Salary



7,50,000
2
Bonus



1,40,000
3
Total Salary(1+2) for Valuation of Perquisites


8,90,000

Valuation of perquisites




4(a)
Perquisite for flat(Cities having population>25 lakh as per



2000 census)





Lower of (15% of salary for 10 months=Rs.1,05,000/-)



and (actual rent paid= Rs 3,60,000) i.e. Rs. 1,05,000



4(b)
Perquisite for hotel :





Lower of (24% of salary of 2 months=Rs 33,600)




and (actual payment= Rs 1,00,000) i.e. Rs 33,600



4(c)
Perquisites for furniture @ 10% of cost (10% of Rs.




2,00,000) Rs. 20,000










4(c)(i)
Total of [4(a)+(b)+(c)] (1,05,000+ 33,600+





20,000)Rs.158,600





Less: rent recovered

(-)Rs.



60,000



1,38,600

=

Rs.


98,600




4(d)
Add





Perquisite for free gas, electricity, water etc. Rs.40,000 (+)



Rs 98,600 [4(c)(i)] =Rs1,38,600






Total perquisites








5
Gross Total Income (Rs.8,40,000+ 1,38,600)



10,28,600
6
Less: Standard deduction u/s 16(ia)



50,000
7
Gross Total Income



9,78,600
8
Less: Deduction U/s 80C:





(i). Provident Fu (80C)











53






:42,000



(ii). LIC (80C)



:10,000



(iii). Subscription to Unit Linked Insurance Plan(80C)



:50,000/-

1,02,000

Total
=


1,02,000



Restricted to Rs 1,02,000 u/s 80C






9
Total Income

8,76,600
10
Tax Payable

87,820
11
Add:

3513

Health & Education Cess @ 4%.





12
Total Income Tax payable

91,333
13
Rounded off to

91,330
@ or Aadhaar number, as the case may be.
 ion of perquisite and calculation of tax in the case of an employee below the age of 60 years of a Private Company posted at Delhi and repaying House Building Loan ( With valid PAN @furnished to employer).


S.No.
Particulars







Rupees














1
Salary










4,50,000













2
Dearness Allowance







1,00,000













3
House Rent Allowance







1,80,000













4
Special Duties Allowance







12,000













5
Provident Fund







60,000














6
LIP










10,000













7
Deposit in NSC VIII issue







30,000













8
Rent Paid for house hired by employee







1,20,000













9
Repayment of House Building Loan (Principal)







60,000













10
Tuition Fees for three children (Rs.10,000 per child)







30,000













Computation of total income and tax payable thereon























S.No.

Particulars







Rupees











1
Gross Salary (Basic+DA+HRA+SDA)







7,42,000











Less: House rent allowance exempt U/s 10 (13A) Least of:








(a). Actual amount of HRA received.











:Rs.1,80,000










(b). Expenditure on rent in excess of 10% of salary (Including



D.A.)assuming D.A. is included for retirement benefits








(1,20,000- 50,000)






:Rs.
70,000


70,000























(c). 50% of salary (including D.A)




: Rs.



2,50,000




















2
Less: Standard deduction u/s 16(ia)







50,000








3

Gross Total Taxable Income
6,22,000










4
Less: Deduction U/s 80C










(i).
Provident Fund
:
60,000





(ii).
LIP
:
10,000





(iii).
NSC VIII Issue
:
30,000





(iv). Repayment of HBA


: 60,000




(v).
Tuition Fees (Restricted to two children)




: 20,000

1,50,000



Total


: 1,80,000




Restricted to 1,50,000












5






Total Income
4,72,000









6

Income Tax thereon/payable




(includes
Nil



Rebate of Rs 12500 as per Section 87A)






7
Add:













Health & Education Cess @ 4%.







Nil




8

Total Income Tax payable
Nil







9




Rounded off to
Nil














@ or Aadhaar number, as the case may be


55
Example 7

For Assessment Year 2020-21

A. Calculation of Income tax in the case of a retired employee above the age of sixty years but below the age of 80 years and having gross pension of:

iv) Rs.5,00,000/-
v) Rs.8,50,000/-,

vi) Rs. 13,00,000/-.

B What will be the amount of TDS in case of above employees, if PAN@ is not submitted by them to their DDOs/Offices:



Particulars
Rupees

Rupees

Rupees






(i)

(ii)

(iii)




Gross Pension
5,00,000

8,50,000

13,00,000



Contribution of P.P.F.
70,000

1,00,000

1,50,000

Computation of Total Income and tax payable thereon













Particulars

Rupees
Rupees

Rupees




(i)
(ii)

(iii)








Gross Pension

5,00,000
8,50,000

13,00,000









Less: Standard deduction u/s

50,000

50,000

50,000

16(ia)










Less: Deduction U/s 80C

70,000
1,00,000

1,50,000

Taxable Income

3,80,000
7,00,000

11,00,000


Tax thereon

Nil

50,000

1,40,000


(includes Rebate of Rs











12500 as per Section











87A










Add:










Health & Education Cess @

Nil

2,000

5,600

4%.











Total tax payable

Nil

52,000

1,45,600

@ or Aadhaar number, as the case may be.




















56
Example 8

For Assessment Year 2020-21

A. Calculation of Income tax in the case of a retired employee above the age of
80 years and having gross pension of:

i) Rs.5,50,000/-,
ii) Rs.8,50,000/- ,

iii) Rs. 13,00,000/-.

B What will be the amount of TDS in case of above employees, if PAN @is not submitted by them to their DDOs/Offices:

Particulars
Rupees
Rupees
Rupees

(i)
(ii)
(iii)
Gross Pension
5,50,000
8,50,000
13,00,000
Contribution of P.P.F.
80,000
1,20,000
1,50,000

Computation of Total Income and tax payable thereon


Particulars
Rupees
Rupees
Rupees

(i)
(ii)
(iii)




Gross Pension
5,50,000
8,50,000
13,00,000




Less: Standard deduction
50,000
50,000
50,000
u/s 16(ia)



Less: Deduction U/s 80C
80,000
1,20,000
1,50,000
Taxable Income
4,20,000
6,80,000
11,00,000

Tax thereon
Nil
36,000
1,30,000




Add:



Health & Education Cess
Nil
1,440
5,200
@ 4%.



Total tax payable
Nil
37,440
1,35,200



@ or Aadhaar number, as the case may be.



















57
Example 9

Exemption u/s 10 (13A)

1. Mr. A, employed with XYZ Ltd. Up to 31.10.2018, received following emoluments :


S.No.

Particulars





Rupees
1.
Basic pay p.m.





13,000
2.
Bonus for the year received in July, 2018





7,200
3.
Club facility (for private use only) Expenditure by employer p.m.


700
4.
House Rent Allowance p.m.





2,800
5.
Employer‗s contribution to URPF p.m. (Mr. A also made equal


1,000


contribution)

















W.e.f. 01.11.2018, Mr. A joined PQR Ltd., with following pay package :
1.
Basic pay p.m.





18,000
2.
House Rent Allowance p.m.





1,600
3.
Club Facility (for private use only) Expenditure by employer p.m.


1,100
4.
Use of car for journey between office and residence – Employer‗s


600


expenditure p.m.
















5.
Employer‗s contribution to RPF p.m. (Mr. A also made equal


2,000


contribution)




















Other particulars of Mr. A are as under :






1.
Mr. A resides at Amritsar paying a monthly rent of





3,500
2.
Mr. A‗s income from other sources





1,35,000
3.
Mr. A contributed to LIC/PPR/NSC etc.





20,000


Compute Mr. A‗s taxable income and tax liability for A.Y. 2019-
20.











Computation of Tax


















S.No.

Particulars





Rupees
1.
Income from Salary








(a) From XYZ Ltd.


















Basic pay (Rs.13,000 x 7)





91,000


Bonus





7,200


Club facility (Rs.700 x 7)

Rupees

4,900


H.R.A. (Rs.2,800 x 7)

19,600






Less : Exempt u/s 10(13A)

15,400



4,200


Employer‗s Contribution to U.R.P.F.






1,07,300


(b) From PQR Ltd.

Rupees




Basic pay (Rs.18,000 x 5)

90,000






H.R.A. (Rs.1,600 x 5)

8,000






Less : Exempt u/s 10(13A)

8,000






Club Facility (Rs.1,100 x 5)

5,500






Facility of Car (not taxable as perquisite)

15,400






Employer‗s Contribution to R.P.F.






95,500


Gross Salary





2,02,800


Less: Standard deduction u/s 16(ia)





40,000


Net Salary





1,62,800
2.
Income from Others Sources





1,35,000


58








Gross Total Income


2,97,800

Less : Deduction u/s 80C




: Contribution to LIC/PPF/NSC

Rs. 20,000


: Contribution to RPF ( Rs.2000 x 5)

Rs. 10,000
30,000


Total Income
2,67,800

Computation of Tax Liability




Tax payable on Rs.2,67,800


8,90

Less : Rebate u/s 87A


8,90

Net Income-tax payable


Nil

Add : Health & Education Cess @ 4%.


Nil

Total Tax Payable


Nil

























































59
Example 10

1. Computation of Taxable Salary and allowances, Deduction for Interest on Housing Loan and Deduction u/s 80C.

Mr. X, a Central Govt. Officers in Delhi, is receiving Basic Pay Rs.40,000, DA at prescribed rates, transport allowances @ Rs.3600+DA thereon, and HRA (existing- from 1st July 2018 @24% of basic pay (though living in his own house). His date of increment is Ist July. The following are other particulars of his income. Compute his taxable income and tax payable, for A.Y.2020-21


S.No.

Particulars

Rupees
1.
Honorarium for valuation of answer books of a departmental
3,000


Examination









2.
Fee for work done for a private body (1/3rd of fees has been
6,000


retained by Govt.)










3.
Contributions to G.P.F. p.m.

4,700
4.
Postal Life Insurance Premium financed from G.P.F. p.m.

280
5.
Contribution to Central Govt. Employees Group Insurance Scheme
500


p.m.










6.
Life Insurance Premium (being a Life Insurance Policy of

10,500


Rs.1,00,000 taken in name of his wife before 1.04.2012)










7.
Contribution to Public Provident Fund

10,000
8.
Repayment of HDFC loan borrowed after 1.04.1999 EMI

3,00,000


Rs.25,000 (Towards loan Rs.95,000, towards interest Rs.2,05,000)









Computation of Tax











S.No.

Particulars

Rupees
1.
Income from Salary




Basic Pay @ Rs 40,000 p.m




(March to June ‗19)

1,60,000



@ Rs 41,200 p.m * (July 2019 to Feb 2020)

3,29,600
4,89,600









Dearness Allowance





1.3.2019 to 30.06.2019 @ 7% i.e., Rs 40,000 p.m

11,200



1.7.2019 to 31.12.2019 @ 9% i.e. Rs 41,200 p.m

22,248



1.1.2020 to 28.02.2020 @ 11% (assumed) i.e.,Rs.

9,064



41,200 p.m


5,32,112


House Rent Allowance

1,17,504
6,49,616








Transport Allowance




1.3.2019 to 30.6.2019 @ Rs 3200 p.m

12,800



1.7.2019 to 31.12.2019 @ Rs 3780 p.m

22,680



1.1.2020 to 28.2.2020 @ Rs 3852 p.m

7704







43,184








43,184







6,92,800


Honorarium


3,000


Fees (2/3 retained by him)

34,800


Total Salary

7,30,600


60





Less: Standard Deduction u/s section 16(ia)

50,000

Net Salary

6,80,600
2.
Income from House Property



Self-occupied u/s 23(2)(a) where property is

Nil

acquired/constructed with borrowed capital on or



after 1.4.1999 and such acquisition/construction



computed within five years from the end of FY in



which capital was borrowed.



Less: Interest on HDFC Loan (upto Rs. 2,00,000)
2,00,000 (-)
2,00,000

Gross Total Income

4,80,600

Less: Deduction u/s 80 C



- GPF @ Rs 4,700/-p.m
56,400






-CGEGIS @ Rs 500/- p.m
6,000






- Life Insurance Premium
10, 500






- Repayment of HDFC Loan
95,000






- Deposit in Public Provident Fund
10,000







1,77,900




1,50,000

Restricted to a maximum of Taxable Income

3,30,600





Computation of Tax Liability



Tax payable

4,030

Less : Rebate u/s 87A

4,030

Net Income-tax payable

Nil

Add : Health & Education Cess @ 4%.

Nil

Total Tax Payable

Nil



































61
ANNEXURE-II


FORM NO.12BA
{See rule 26A(2)(b)}

Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof

1) Name and address of employer :

2) TAN

3) TDS Assessment Range of the employer :

4) Name, designation and PAN or Aadhaar number, as the case may be,of employee :

5) Is the employee a director or a person with :
substantial interest in the company
(where the employer is a company)

6) Income under the head "Salaries" of the employee : (other than from perquisites)

7) Financial Year :

8) Valuation of Perquisites


S.No
Nature of perquisite
Value of
Amount, if
Amount of

(see rule 3)
perquisite as per
any recovered
perquisite


rules
from the
chargeable to tax


(Rs.)
employee
Col(3) - Col(4)



(Rs.)
(Rs.)
(1)
(2)
(3)
(4)
(5)
1 Accommodation

2 Cars/Other automotive

3 Sweeper, gardener, watchman or personal attendant

4 Gas, electricity, water

5 Interest free or concessional loans

6 Holiday expenses

7 Free or concessional travel

8 Free meals

9 Free Education

10 Gifts, vouchers etc.

11 Credit card expenses

12 Club expenses

13 Use of movable assets by employees


62
14
Transfer
of
assets to

employees







15
Value
of
any
other

benefit/amenity/service/pri

vilege



16
Stock
options
(non-

qualified options)


17 Other benefits or amenities

18 Total value of perquisites

19 Total value of Profits in lieu of salary as per 17(3)


9. Details of tax, -
(a)                                                     Tax deducted from salary of the employee u/s 192(1)

(b) Tax paid by employer on behalf of the employee u/s 192(1A)
(c)                                                     Total tax paid
(d) Date of payment into Government treasury


……… ……… ……… ………

DECLARATION BY EMPLOYER

I                                ……………….                                           s/o                   ………………….                                                              working                             as
……………………………(designation) do hereby declare on behalf of ……………..…..

(name of the employer) that the information given above is based on the books of account, documents and other relevant records or information available with us and the details of value of each such perquisite are in accordance with section 17 and rules framed thereunder and that such information is true and correct.


Signature of the person responsible
for deduction of tax

Place…

Date…


Full Name ……………………

Designation…………………………
























63
Annexure IIa
FORM NO.12BB
(See rule 26C)

Statement showing particulars of claims by an employee for deduction of tax under section 192


1. Name and address of the employee:

2. Permanent Account Number or Aadhaar number, as the case may be,of the employee:

3. Financial year:

Details of claims and evidence thereof

Sl
Nature of claim
Amount
Evidence /
No.

(Rs.)
particulars




(1)
(2)
(3)
(4)

1 House Rent Allowance:

(i) Rent paid to the landlord

(ii) Name of the landlord

(iii) Address of the landlord

(iv) Permanent Account Number or Aadhaar number, as the case may be,of the landlord

Note: Permanent Account Number or Aadhaar number, as the case may be,shall be furnished if the aggregate rent paid during the previous year exceeds one lakh rupees

2 Leave travel concessions or assistance

3 Deduction of interest on borrowing:

(i) Interest payable/paid to the lender

(ii) Name of the lender

(iii) Address of the lender

(iv) Permanent Account Number or Aadhaar number, as the case may be,of the lender

(a) Financial Institutions(if available)

(b) Employer(if available)

4 Deduction under Chapter VI-A

(A) Section 80C,80CCC and 80CCD

(i) Section 80C

(a)
……………
…..

(b)
……………
…..

(c)
……………
…..

(d)
64
……………
…..

(e)
……………
…..

(f)
……………
…..

(g)
……………
…..

(ii) Section 80CCC

(iii) Section 80CCD

(B) Other sections (e.g. 80E, 80G, 80TTA, etc.) under Chapter VI-A.

(i) section………………. (ii) section………………. (iii) section………………. (iv) section……………….
(v) section……………….

Verification

I,…………………..,son/daughter of……………………….. do hereby certify that the
information given above is complete and correct.

Place……………………………………………...




(Signature of the
Date……………………………………………....
employee)


Designation ……………………………….….
Full Name



































65
ANNEXURE III

POINT NO.4.4.2.1 OF CIRCULAR OF DEDUCTION OF TAX AT SOURCE – INCOME TAX DEDUCTION FROM SALARIES U/S 192 OF THE INCOME-TAX ACT, 1961 – FINANCIAL YEAR 2015-16

Compulsory filing of Statement by PAO, Treasury Officer, etc. in case of payment of TDS by Book Entry.

1. Procedure of preparation and furnishing Form 24G at TIN-Facilitation Centres (TIN-FCs):

The Form 24G should be prepared by the PAO/DTO/CDDO (hereinafter referred to as AOs) as per the data structure (File format) prescribed by the DIT (Systems), Delhi which is available on TIN website www.tin-nsdl.com. The AOs can prepare Form 24G either by using in-house facilities, third party software or by using form 24G Return Preparation Utility (RPU) developed by NSDL e-Governance Infrastructure Limited (NSDL), which is freely downloadable from the TIN web-site www.tin-nsdl.com.

After preparation of form 24G, the AO is required to validate the same by using the Form 24G File Validation Utility (FVU) which is freely available on TIN website.

Once file is validated through FVU, ‗.fvu file‗ in CD/DVD/Pen Drive along with physical

Statement Statistic Report (SSR) signed by the AO, to be furnished at TIN-FCs. On successful acceptance of Form 24G at the TIN-FC, an acknowledgement containing 15 digit Token no. is provided to the AO. The AO can view the status of Form 24G on TIN website.

Book identification Number (BIN) is generated for each ‗DDO record with valid TAN‗ reported in Form 24G, which is further disseminated to the AOs on email ID mentioned in Form 24G. AOs need to communicate the BIN details to respective DDOs. BIN is to be quoted by the DDOs in quarterly e-TDS/TCS statements. BIN consists of receipt number of Form 24G. DDO serial number and date of transfer voucher.

The AO is required to furnish Form 24G within ten days from the end of the month in respect of tax deducted by the deductors and reported to him for that month. Only one regular Form 24G for a ‗month-FY‗ can be submitted.

1.1 Correction in Form 24G:

AO can file a correction Form 24G for any modification or cancellation of Form 24G accepted at TIN central system. Preparation and validation of correction Form 24G is in line with regular form 24G. The validated Form 24G correction file (.fvu file) copied on a CD/pen drive is to be submitted along with the provisional receipt of original Form 24G and SSR to TIN-FC. On successful acceptance of correction Form 24G at the TIN-FC, an acknowledgement containing 15 digit Token no. is provided to the AO. The AO can view the status of Form 24G on TIN website.

2. Online upload of Form 24G at TIN websites:

For online upload of Form 24G at TIN website, the Accounts Office Identification Number (AIN) is a pre-requisite. For online AIN registration, AO need to file at least one Form 24G through TIN-FC. After AIN registration, AO can file Form 24G through AO Account at TIN website. Preparation and validation of correction Form 24G is in line with regular Form 24G (submitted at TIN-FC). The validated Form 24G correction file (.fvu file) is to be uploaded at TIN website. There is no need to submit SSR in online upload. For Form 24G accepted at TIN Central System an online acknowledgement containing a 15 digit token number is generated and displayed to the AO. The format of the acknowledgement is identical to the one issued by the TIN-FC. No charges are applicable to AOs for online upload of Form 24G.

On login, AO can also View/Download BIN details and update demographic details.



66
No Digital Signature Certificate (DSC) is required for registration and online uploading of Form 24G.

2.1 Online uploading of correction Form 24G at TIN website:

AO can file a correction Form 24G for any modification or cancellation of Form 24G accepted at TIN Central System. Preparation and validation of correction form 24G is in line with regular form 24G. The validated Form 24G correction file (.fvu file) can be uploaded online through AO account at TIN website. For correction Form 24G accepted at TIN central system, an online acknowledgement containing a 15 digit token number is generated and displayed to the AO. The format of the acknowledgement is identical to the one issued by the TIN-FC. There is no need to submit SSR and provisional receipt of original form 24G in online upload.

3. For FAQs and further details, AOs are advised to log on TIN website www.tin-nsdl.com

******






















































67
ANNEXURE IV

Furnishing of Monthly Form No. 24G Statements by Pay and Accounts Officers (PAOs)/District Treasury Officers (DTOs)/Cheque Drawing and
Disbursing Officers(CDDOs)

1.                   Under what income tax rule should Form 24G be filed?

Income-tax Department Notification no. 41/2010 dated May 31, 2010amended the Income Tax Rule 30 which mandates that in case of an office of the Government, where tax has been paid to the credit of Central Government without the production of a challan (associated with deposit of the tax in a bank), the relevant PAO / CDDO / DTO or an equivalent office of the government (herein after called as AO in this document) is required to file Form 24G on monthly basis.

2.                   Who is the relevant PAO/CDDO/DTO who is liable for filing Form 24G?

A relevant PAO/CDDO/DTO is that office to whom the Deductor/DDO (TAN holder) reports remittance of TDS/TCS through book adjustment. Generally, the Central Government DDOs report TDS through book entry to their respective Pay and Accounts Officers (PAOs) and the State Government DDOs report TDS through book entry to their respective District Treasury Officers(DTOs). Such PAOs and DTOs are required to file Form 24G on monthly basis.

There are also cases of Cheque Drawing and Disbursing Officers (CDDOs) who report TDS through book entry directly to State AG. For example, PWD, Forest Department etc. Such CDDOs are also required to file Form 24G on monthly basis. Schematic Diagram at Annexure-III clarifies the person responsible for filing Form 24G in different scenarios.

3.                   Can the same office/officer also act as DDO and AO?

Ordinarily, the PAO office is the one to whom the DDO reports the TDS and therefore, both should be from different offices. However, where the DDO and AO are the same, as in the case of CDDOs, the statistics report of Form 24G should be counter signed by his superior officer.

4.                   What is AIN and who should apply?

Accounts Office Identification Number (AIN) is a unique seven digit which is allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO is uniquely identified in the system by this number. AOs are required to apply for AIN with jurisdictional TDS office. The AIN application can be downloaded from TIN site. Every AIN holder is required to file Form 24G.

Each DDO is identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department.

5. Where should the Accounts Office Identification Number (AIN) application be submitted ?

The duly filled and signed application for AIN allotment is to be submitted in physical form by the PAO / CDDO / DTO to the jurisdictional CIT (TDS). Complete and correct AIN application forms will be forwarded by the jurisdictional CIT (TDS) to NSDL e-Governance Infrastructure Limited (NSDL), Times Tower, 1st Floor, Kamala Mills Compound, SenapatiBapatMarg, Lower Parel, Mumbai - 400013 recommending allotment of AIN to the PAO / CDDO / DTO.


68
6.                   What information should be submitted through Form 24G?

Every AO should furnish one complete, correct and consolidated Form 24G every month having details of each type of deduction / collection separately viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS made by each DDO under his jurisdiction.

7.                   Where should Form 24G be submitted?

Form 24G is to be furnished only in electronic form in a CD/pen drive at TIN-FCs or online through AO Account at www.tin-nsdl.com web portal. The facility to submit Form No. 24G online is available free of cost. Provisional Receipt Number (PRN) is issued as an acknowledgement of the receipt of Form 24G.

8.                   How to register for online facility?

Registration for AO Account is mandatory for filing Form No. 24G online through TIN website, www.tin-nsdl.comRegistration AO Account is required once only. AO required to submit the Form No. 24G at TIN-FC at least once to comply with the Know Your Customer (KYC) norms for registration of the AO Account. After registration, it is optional for AO either to submit the Form No.24G in CD/Pen drive at TIN-FC or online.

9.                   What are the functionalities available with AO Account?

Through the AO Account, the AO can view the status of Form No. 24G filed, obtain BIN (Book Identification Number) details, update AO profile and upload Form No. 24G. The status tracking is based on AIN and concerned Provisional Receipt Number (PRN) of Form 24G.

10. Can the AO furnish Form No. 24G in paper form?

No. Form 24G is to be filed only in electronic form.

11. Can the AO submit the electronically prepared Form No.24G at the Income Tax Office?

No. Electronically prepared Form No.24G can only be submitted at TIN-FC or online
.

12. What does Form 24G contain?

Every Form 24G should be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD). Form 24G contains-

 Details of the AO filing Form 24G (AIN, name, demographic information, contact details).

 Category of AO (Central / State Government) along with details of ministry / state.
 Statement details (month and year for which Form 24G is being filed).

 Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS).

 DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA).

 DDOs which are associated with the AO. If the AO wants to add/delete or update details of DDO, same should be mentioned in the statement.

13. What is the procedure to prepare the Form 24G statement?





69
The AOs can prepare Form 24G either by using in-house facilities, third party software or by using Form 24G Preparation Utility developed by NSDL, which is freely downloadable from the TIN web-site (www.tin-nsdl.com) or ITD website (www.incometaxindia.gov.in).

Once the statement is prepared, the AO shall validate the same by using File Validation Utility (FVU) developed by NSDL and freely available at the TIN or ITD website. The statement can be furnished in Compact Disk (CD) at any of the TIN-Facilitation Centres (TIN-FC) managed by NSDL along with Form 24G Statement Statistics Report (generated through File Validation Utility), duly signed by the AO. The list of TIN-FCs is available at TIN or ITD website.

Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique Provisional Receipt Number (PRN) to the AO as a proof of submission of the statement.

14. What is Form 24G Preparation Utility?

The Form 24G Preparation Utility is a Java based utility. Form 24G Preparation Utility can be freely downloaded from www.tin-nsdl.comAfter downloading, it needs to be saved on the local disk of the machine.

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 Form 24G Preparation Utility is being installed. JRE is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdk or you can ask your computer vendor (hardware) to install the same for you.

Form 24G Preparation Utility can be executed on Windows platform(s) Win 2K Prof. / Win 2K Server/ Win NT 4.0 Server/ Win XP Prof. To run the ‗Form 24G Preparation Utility‗, click on the ‗24GRPU.bat‗ file.

If JRE is not installed on the computer, then on clicking ‗24GRPU.bat‗, a message will be displayed. In such cases, install JRE and try again. If appropriate version of JRE is installed, then the ‗Form 24G Preparation Utility‗ will be displayed.


For assistance in downloading and using Form 24G Preparation Utility, please read the instructions provided in „Help‟ in the Form 24G Preparation Utility. This utility can be used for preparation of Form 24G with upto 75,000 records. Form 24G Preparation Utility (version 1.2) should be used for regular and correction statements.

16. What is File Validation Utility (FVU)?

The AO should pass the Form 24G (Regular/Correction) file generated using Preparation Utility through the File Validation Utility (FVU) to ensure format level accuracy of the file. This utility is also freely downloadable from TIN website. In case the Form 24G contains any errors, the AO should rectify the same. After rectifying the errors, user should pass the rectified Form 24G through the FVU. This process should be continued till an error-free Form 24G is generated. Form 24G (regular/correction) prepared from F.Y. 2005-06 onwards can be validated using this utility.

The Form 24G FVU is a Java based utility. 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 Form 24G FVU is being installed. JRE is freely downloadable from http://java.sun.com and http://www.ibm.com/developerworks/java/jdk or you can request your computer vendor (hardware) to install the same for you.


70
The Form 24G FVU setup comprises of two files, namely-

 Form 24G FVU.bat: This is a setup program for installation of FVU.
 Form 24G_FVU_STANDALONE.jar: This is the FVU program file.

These files are in an executable zip file (Form24GFVU.exe) (version 1.2). These files are required for installing the Form 24G FVU.

Instructions for extracting and setup are given in:


17. After preparation of Form No. 24G statement through RPU, three files are generated when such statement passes through FVU. Is the AO required to take all three files in CD /Pen drive to TIN-FC?

When a valid file is passed through the FVU, the following three files are generated:-

(a) The upload file

(b) Form 24G statement Statistics Report and
(c) Form 24G.

Every Form 24G (upload file) mentioned at Sr. No. (a) is to be saved in CD and the same should be accompanied with the Statement Statistic Report mentioned at Sr. No. (b), in paper form duly signed by the Accounts Officer, which needs to be submitted at TIN-FCs.

Form 24G: Form 24G, at serial number (c) above, is a reader friendly format of TDS/TCS Book Adjustment form. This is like the physical form of Form 24G in html format. It contains all the details of Accounts Officer as well as Drawing and Disbursement Officer. There is no need to submit this file.

18. Can the Form 24G Statement be corrected?

Every Form 24G is to be prepared in accordance with the data structure prescribed by the Income Tax Department (ITD). If it does not confirm to the new data structure it will be rejected by TIN.

As per procedure, statements relating to Form 24G should be complete and correct. No fragmented statements are expected to be filed (i.e. separate statements giving details for deductions under different form type with respect to the same AIN, FY and month). However, any mistake made in an original accepted statement can be rectified by submitting a ‗correction statement‗. For correction, the latest version of the RPU should be downloaded from TIN website.

Form 24G corrections can also be uploaded directly at the TIN website. For direct upload at TIN Central system, AO has to first register AIN at TIN website and upload the Form 24G correction.

19. What are the different kinds of correction statements allowed?

There are two different types of correction statements that can be furnished by the AO. These are listed below.

 M (Modify) -: For any modification in the existing Form 24G statement.
 X (Cancel) -: For cancellation of an existing Form 24G statement.

For preparation of correction statement, the receipt number of the original statement and receipt number of the previous statement is mandatory.




71
In case of first correction, PRN of original number of Original Statement and also Statement ―.

statement should be provided in field ―Receipt in the field ―Receipt number of Previous

In case a correction statement has already been filed earlier, PRN of original statement should be provided in field “Receipt number of Original Statement” and PRN of last correction to be mentioned in field “Receipt number of Previous Statement”.

20. What is M –Type of Correction Statement?

This type of correction statement is to be furnished by AO, if it wishes to update any of its details like its name, address, Responsible person details, category, Ministry, State or deletion and addition of DDO (Drawing & Disbursing Officer) etc. Modifications in AIN (Account office Identification Number), Financial Year and Month are not allowed.

There are three modes by which changes can be made in the DDO details provided in original
Form 24G statement:

 Add: DDO records can be added to the original Form 24G statement

 Update: details of DDO (i.e. TAN, TAN Name, demographic and contact details, amount of tax deducted and remitted, nature of deduction) can be updated for the DDO records provided in original or subsequent correction statement

 Delete: DDO records provided in original Form 24G or subsequent correction
statement                                                can be deleted

M-type correction statement will always contain AO details and details of DDO which are added and/or deleted.

21. What is X–Type of Correction Statement?

This type of correction statement is to be furnished by AO if it wishes to cancel an existing Form 24G statement. Filing of Correction type X will allow AOs to file regular Form 24G for the same primary key (AIN, Financial year and Month). This type of correction is to be filed only if the Form 24G has been filed with wrong AIN, F.Y. or Month.

22. What is BIN?

BIN stands for ―Book Identification Number‖ for each form type mentioned in the accepted monthly form No. 24G. BIN consists of the following:

(i) Receipt Number: Receipt number is a seven digit unique number generated on successful acceptance of Form 24G.

(ii) DDO Serial Number: It is a five digit unique number generated for every DDO transaction reported in Form 24G statement.

(iii) Transfer Voucher Date: It is the last date of month for which Form 24G statement is filed.

BIN is required to be disseminated to the respective DDOs who in turn are required to report the same in the TDS/TCS Statement. The quoting of BIN has been made mandatory w.e.f 01stFebruary, 2012. BIN is a unique number to verify the claim of TDS deposited without production of challan. As it is a verification key, it is advised that valid BIN disseminated by AO to the respective DDO should be correctly filled in TDS statement.

23. When is BIN generated?





72
On processing of accepted Form 24G statement, BIN is generated for each DDO record (with valid TAN) present in Form 24G statement. BIN are generated at TIN Central System and intimated to the PAOs with details of TAN and Form Type.

24. What do the PAO and DDO have to do with the BIN?

PAOs have to disseminate the BINS to respective DDOs. While preparing the quarterly TDS/TCS statement, DDO has to quote the said BIN details, if tax has been paid through transfer voucher (book adjustment).

BINs generated for a particular 24G are mailed to the AO on the e-mail id provided in Form 24G. In addition, AO may also download the BIN details through AO login at TIN site.

25. Under what circumstances will BIN be generated?

 BIN will be generated for valid TAN-DDO records added in Form 24G correction statement.

 BIN will be generated for DDO records where invalid TANs/TAN not present in Income Tax Department database is updated with a valid TAN.

 New BIN will not be generated for any update made in TAN name, demographic and contact details, amount of Tax deducted and remitted or nature of deduction.

 BIN details will not be generated for deleted DDO records.

26. What is the utility of BIN?

The BIN details and amount of TDS reported in the quarterly TDS/TCS Statement filed by the DDO will be matched with the respective details filed in Form No.24G filed by the PAO for verification purpose.

27. Are there instances where BIN details and amount of TDS reported in TDS/TCS statements do not match with that reported in Form 24G? What are the consequences of such mismatch?

(i) Instances of wrong/incorrect reporting of BIN by the DDOs in the TDS/TCS Statement have been observed. Reporting of incorrect BINs and corresponding amount in TDS statement will lead to mismatch with the respective amount as reported in the Form No. 24G. In this situation, the corresponding deductees may not get credit of the TDS/TCS. Therefore, the BIN as disseminated by the respective PAO should be reported correctly along with the corresponding amount in the TDS/TCS Statement filed by the DDOs.

(ii) In a number of cases, one distinct DDO has been found to be reported by more than one AO in the Form No. 24G for the same form type of TDS statement which is not a valid scenario. The DDOs and respective AOs are advised to reconcile the issue and one DDO should be mapped to one AO only for a particular form type for a particular month.

28. What are the duties of PAOs/DTOs/CDDOs?

i. To apply for AIN with jurisdictional TDS office. AIN application can be downloaded from TIN site.

ii. To obtain correct TAN from the reporting DDOs.

iii. To file Form No. 24G (in CD, DVD, Pen Drive), within 10 days from the end of the month, electronically either at TIN-FC or by direct online upload at TIN website.

iv. To track status of the filed Form No. 24G through TIN website.

v. To download Book Identification Number (BIN) generated on the basis of 24G statement.

vi. To disseminate BIN to the respective DDOs.


73
29. What are the duties of DDOs?

i. To provide correct TAN to their PAOs/DTOs/CDDOs to whom the DDO/Deductor

reports the tax so deducted & who is responsible for crediting such sum to the credit of the Central Government.

ii. To report to PAOs/DTOs/CDDOs, the details of tax deducted and credited to the Central Government account through book adjustment.

iii. To quote BIN in the quarterly TDS/TCS Statement (24Q, 26Q, etc) for the tax deducted and credited through book adjustment.

iv. Filing of TDS/TCS statement (24Q, 26Q etc) within the due date.

v. To download Form 16/26A from TRACES website (www.tdscpc.gov.in) and timely issuance of the same to the deductees.

30. What are the consequences of non-quoting of BIN details in quarterly TDS/TCS statement?

(a) BIN details and amount of TDS reported in the quarterly TDS/TCS Statement filed by the DDO will be matched with the details filed in Form No.24G filed by the PAO

for verification purpose.

(b) Any wrong information reported by the DDOs in TDS/TCS Statement may lead to mismatch due to which credit to the respective deductee will not be available in the deductee‗s Form 26AS.

(c) Further details are available at TIN website www.tin-nsdl.com and ITD website www.incometaxindia.gov.in.

31. What is the format of Form 16/16A to be issued to the deductees?

It is mandatory to download and generate the Form 16/16A from the TRACES portal only. Deductor is allowed to issue manually only part ‗B‗ of Form 16 for salary details.

32. Is there any scenario where the DDO is also required to obtain the AIN?

Yes, if the deductor is in the capacity of CDDO and directly reports tax deduction through transfer voucher to State AG, in that case CDDO is required to obtain the AIN and file 24G for the respective book adjustment entries and then also required to file the TDS/TCS statement as a TAN holder.

For example in the case of Executive Engineer in state Government who are making payments to the contractors after deducting the TDS/TCS through cheque are liable to file Form 26Q for reporting such TDS transactions. They will be required to obtain the AIN and file form 24G for monthly reporting of these book adjustment entries and file quarterly TDS statements as TAN holder by quoting the corresponding BINs.

***















74
ANNEXURE V

“Person Responsible for filing Form No. 24G in case of State Govt. Departments”





AG (State)



















F











































PAO/DTO






E




































































Sub Treasury Office





























C



B
CDDO


CDDO




























































































DDO







































Type of Reporting of

Person Responsible (AIN






Book Entry



holder) for filing 24G.






A





PAO / DTO






B





PAO / DTO






C





PAO / DTO






D





PAO / DTO






E






CDDO






F






STO

















AG


Accountant General





PAO

Pay & Accounts Officer





DTO

District Treasury Office





STO


Sub Treasury Office





DDO

Drawing & Disbursing Officer





CDDO
Cheque Drawing & Disbursing Officer













75
ANNEXURE VI

POINT NO.4.9 OF DRAFT CIRCULAR OF DEDUCTION OF TAX AT SOURCE FROM SALARIES U/S 192 OF THE INCOME TAX ACT, 1961 – FINANCIAL YEAR 2015-16- PROCEDURE OF PREPARATION OF QUARTERLY STATEMENT OF DEDUCTION OF TAX UNDER SECTION 200(3) OF THE ACT

1. Quarterly e-TDS statement/return should be prepared by Deductor/DDO as per the data structure (File Format) prescribed by the DIT (Systems), Delhi which is available on TIN website www.tin-nsdl.com. Deductor/DDO can prepare e-TDS statement/return either by using in-house facilities, third party software or by using Return Preparation Utility (RPU) developed by NSDL e-Governance Infrastructure Limited (NSDL), which is freely downloadable from the TIN website.

After preparation of e-TDS statement/return, the Deductor/DDO is required to validate the same by using the File Validation Utility (FVU) which is freely available on TIN website.

2. Procedure of furnishing of e-TDS statement/return at TIN Facilitation Centres (TIN-FCs):

Once file is validated through FVU, ‗.fvu file‗ is generated. Copy of this ‗.fvu file‗ in

CD/DVD/Pen Drive along with physical Form 27A duly filled and signed by the Deductor/DDO or by the person authorized by the Deductor/DDO, to be furnished at TIN-FC, an acknowledgement containing a unique 15 digit token number is provided to the Deductor/DDO. Deductor/DDO can view the status of e-TDS statement/return on TIN website.

Only one regular e-TDS statement/return for a ‗FY-Quarter-TAN-Form‗ can be submitted.

2.1 Correction in e-TDS statements/returns:

2.1.1 CPC-TDS portal (www.tdscpc.gov.in) has also introduced online correction of statements whereby personal information, PAN correction, add/update of challan information, add/update of salary detail, add/update/movement of deductee row etc. can be done in the statements filed by the deductors, with or without the digital signatures. For further details, kindly refer the matrix below:



Default
Personal
Challan
PAN
PAN
Add
Interest,
Modify/
Delete/Add


Summary
Information
Correction
Correction
Correction
Challan
Levy
Add
salary


View

(Unmatched,
(Annex.I)
(Annex.
to
Payment
deductee
deducted




Matched

II)
statement

rows
rows




Deductee +










Deductee










Movement






Online

Y
Y
Y
Y
Y
Y
Y
Y
Y
Correction









(with
digital









signature,









2013-14










onwards)









Online

Y
Y
Y
N
N
Y
Y
N
N
Correction









(with
digital









signature,









prior to 2013-









14 onwards)









Online

Y
N
Y
N
N
Y
Y
N
N
Correction









(without









digital










signature,









2013-14










onwards)











76
Online
Y
N
Y
N
N
Y
Y
N
N
Correction









(withoutdigital









signature,









prior to 2013-









14 onwards)










For more information, deductors are advised to refer to e-tutorials/FAQs available on TRACES portal. Online correction entails no charges and does away with the requirement of downloading conso file and visiting TIN-FCs.

2.1.2 With effect from 1st January, 2015, TRACES will be providing a correction window of 7 days from date of processing at CPC-TDS (generally 2 days after date of filing of statement). This facility will enable the filer to correct PAN errors and challan mismatch cases identified by CPC-TDS and avoiding of issuance of demand notices. Therefore, deductors are advised to check the processing status promptly so as to utilize this facility.

2.1.3 Deductor/DDO can also file a correction e-TDS statement for any modification in the e-TDS statement. Correction statement can be prepared by using the TDS Consolidated file that is available at TRACES (www.tdscpc.gov.in). Validation of correction statement is in line with regular e-TDS statement, physical Form 27A duly signed and Statement Statistical Report at TIN-FC. On successful acceptance of correction e-TDS statement at the TIN-FC, an acknowledgement containing a unique 15 digit token no. is provided to the Deductor/DDO. Deductor/DDO can view the status of e-TDS statement on TRACES website.

3. Procedure of preparation and furnishing of paper TDS statement/return at TIN-Facilitation Centres (TIN-FCs):

All statement/return in Form 24Q are required to be furnished in computer media except in case where the number of deductee records are equal to or less than 20. Paper statement/return duly filled and signed by the Deductor/DDO can be furnished at TIN-FC. On successful acceptance of paper statement/return at the TIN-FC, an acknowledgment containing a unique 15 digit token no. is provided to the Deductor/DDO. Deductor/DDO can view the status of paper statement/return on TIN website. No charges are applicable for paper TDS statement/return.

3.1 Correction in paper statements/returns:

The physical TDS statement/return is to be filed again in case of any correction to a physical TDS statement/return accepted at TIN. The deductor will submit the duly filled and signed physical TDS statement/return along with a copy of provisional receipt of regular paper statement/return at TIN-FC. On successful acceptance of correction paper statement/return at the TIN-FC, an acknowledgement containing a unique 15 digit token number is provided to the Deductor/DDO. Deductor/DDO can view the status of paper statement/return on TIN website.

4. Procedure of furnishing of e-TDS statement/return online at TIN website: Deductor/DDO is required to procure Digital Signature Certificate (DSC) for online upload of e-TDS statement/return. After registration on TIN website, an authorization letter by the Deductor/DDO should be provided on the letter head of the organisation to NSDL. Once application is approved by NSDL, user ID is created and intimated to Deductor/DDO on their registered email ID provided at the time of registration. Preparation and validation of e-TDS statement is in line with regular e-TDS statement/return (submitted at TIN-FC).Deductor/DDO can login with its user ID and DSSC and


77
upload the validated e-TDS file (.fvu file) generated by the FVU to the TIN website. On successful acceptance of e-TDS statement/return at TIN, an acknowledgement containing a unique 15 digit token no. and 8 digit receipt number is generated and displayed. There is no need to submit physical form 27A in online upload. Deductor/DDO can view the status of e-TDS statement/return on TIN website.

No charges are applicable for online upload of e-TDS statement/return.

4.1 Correction of e-TDS statement/return online at TIN website:

Deductor/DDO can file a correction e-TDS statement/return for any modification in e-TDS statement/return accepted at TIN central system. Correction statement/return can be prepared by using the TDS consolidated file only, available at the CPC-TDS portal www.tdscpc.gov.in through TAN registration. Preparation and validation of e-TDS statement is in line with regular e-TDS statement/return (submitted at TIN-FC) Deductor/DDO can login with its user ID and DSC and upload the validated e-TDS file (.fvu file) generated by the FVU to the TIN website. On successful acceptance of correction e-TDS statement/return at TIN, an acknowledgement containing a unique 15 digit token number is generated and displayed. There is no need to submit copy of provisional receipt of regular e-TDS statement/return, physical Form 27A and SSR in online upload. Deductor/DDO can view the status of e-TDS statement/return on TIN website.

5. For FAQs and further details, Deductors/DDOs are advised to log on website www.tin- nsdl.com

*******
 78
ANNEXURE-VII
MINISTRY OF FINANCE
(Department of Economic Affairs)
(ECB & PR Division)
NOTIFICATION

New Delhi, the 22nd December, 2003

F.No. 5/7/2003-ECB &PR- The government approved on 23rd August, 2003 the proposal to implement the budget announcement of 2003-04 relating to introducing a new restructured defined contribution pension system for new entrants to Central Government service, except to Armed Forces, in the first stage, replacing the existing system of defined benefit pension system.

i. The system would be mandatory for all new recruits to the Central Government service from 1stof January 2004 (except the armed forces in the first stage). The monthly contribution would be 10 percent of the salary and DA to be paid by the employee and matched by the Central government. However, there will be no contribution form the Government in respect of individuals who are not Government employees. The contribution and investment returns would be deposited in a non-withdrawable pension tier-I account. The existing provisions of defined benefit pension and GPF would not be available to the new recruits in the Central Government service.

ii. In addition to the above pension account, each individual may also have a voluntary tier-II withdrawable account at his option. This option is given as GPF will be withdrawn for new recruits in Central government service. Government will make no contribution into this account. These assets would be managed through exactly the above procedures. However, the employee would be free to withdraw part or all of the ‗second tier‗ of his money anytime. This withdrawable account does not constitute pension investment, and would attract no special tax treatment.

iii. Individuals can normally exit at or after age 60 years for tier-I of the pension system. At the exit the individual would be mandatorily required to invest 40 percent of pension wealth to purchase an annuity (from an IRDA- regulated life insurance company). In case of Government employees the annuity should provide for pension for the lifetime of the employee and his dependent parents and his spouse at the time of retirement. The individual would receive a lump-sum of the remaining pension wealth, which he would be free to utilize in any manner. Individuals would have the flexibility to leave the pension system prior to age 60. However, in this case, the mandatory annuitisation would be 80% of the pension wealth.

Architecture of the new Pension System

(i) It will have a central record keeping and accounting (CRA) infrastructure, several pension fund managers (PFMs) to offer three categories of schemes viz. option A, B and C.

(ii) The participating entities (PFMs and CRA) would give out easily understood information about past performance, so that the individual would be able to make informed choices about which scheme to choose.

2. The effective date for operationalization of the new pension system shall be form 1st of January, 2004.

U.K. SINHA, Jt. Secy.



79
ANNEXURE-VIII
MINISTRY OF FINANCE
Department of Revenue
(Central Board of Direct Taxes)
Notification

New Delhi, the 24th November, 2000

INCOME- TAX

S.O.1048 (E) - In exercise of the powers conferred by sub-clause (i) of clause (18) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purposes of the said Section, mentioned in column

2 of the table below awarded in the circumstances as mentioned in corresponding column 3 thereof:-

Table
-----------------------------------------------------------------------------------------------------------
-----------

Sl. No.                   Name of gallantry award                                                                                                Circumstances for eligibility
-----------------------------------------------------------------------------------------------------------

-----------
(1)                                 (2)                                                                                                                   (3)
-----------------------------------------------------------------------------------------------------------
-----------
1.
Ashok Chakra
When
awarded to
Civilians
for
gallantry




2.
Kirti Chakra

- do -


3.
Shaurya Chakra

- do -


4.
SarvottanJeevanRaksha
When awarded to Civilians for bravery

Padak
displayed by them in life saving acts.

5.
UttamJeevanRaksha Medal

- do -


6.
JeevanRakshaPadak

- do -


7.
President's Police Medal
When
awarded
for acts
of
exceptional




for gallantry
courage displayed by members of police



forces, Central police or security



forces and certified to this effect by


the head




of the department concerned


.




8.
Police Medal for Gallantry

- do -


9.
Sena Medal
When awarded for acts of courage
or







conspicuous gallantry and supported


by certificate issued to this effect by


relevant service headquarters.

10.
NaoSena Medal

- do -


11.
VayuSena Medal

- do –


12.
Fire Services Medal for Gallantry
When awarded for acts of courage


or conspicuous
gallantry
and

supported
by certificate issued to this effect by


80
the
last Head of Department.

13.             President‗s Police & Fire -do-Services Medal for Gallantry

14. President‗s Fire Services Medal for

Gallantry
-do-
15.
President‗s Home Guards and
-do-

Civil Defence Medal for Gallantry

16.
Home Guard and Civil Defence


Medal for Gallantry
-do-

( Notification no. 1156/F.No. 142/29/99-TPL)

T.K. SHAH
Director

COMMENTS

BLOGGER: 1
  1. GOOD. BUT YOU MAY GIVE THE SAME EXAMPLE 10 NOS IN EXCEL FILE THEN IT WILL BE EASIER FOR ALL

    ReplyDelete
No spam allowed ,please do not waste your time by posting unnecessary comment Like ads of other site etc.

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EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,1,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,3,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,3,revised option date,1,revised pay calculator,3,revised return,3,REVISED SCALE,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,9,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,12,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule3,2,rule40BA,1,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,5,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,2,salary 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154 return online income tax,4,section 16(iii),1,section 189,1,section 192,7,section 194-J,6,SECTION 194A,4,section 195,10,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),2,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,13,SECTION 44AE,4,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,29,section 54f,8,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,1,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,8,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,4,Seminar on service tax changes,1,Senior citizen,14,Senior Citizens Savings Scheme 2004,17,service charge,2,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,9,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,1,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,3,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,9,sevice tax on associate enterprises,2,sez,6,share,2,share market,3,SHARE SHORT TERM Capital GAIN,7,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT 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pan,1,surcharge cess on tds,3,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,4,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,6,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment 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PREMIUM,2,wifes name,2,WILL,4,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,
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SIMPLE TAX INDIA: EXAMPLE AND FORMS RELATED TO TDS ON SALARY FY 2019-20 AY 2020-21
EXAMPLE AND FORMS RELATED TO TDS ON SALARY FY 2019-20 AY 2020-21
SIMPLE TAX INDIA
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