Income-tax ( 17th Amendment) Rules, 2020 - 54/2020 - Income Tax

Extract

..... ter clause (v), the following clauses shall be inserted namely:- “(vi) furnish particulars of amount received or debited on which tax was not collected,- (a) by the authorised dealer from the buyer under the first proviso to sub-section (1G) of section 206C; (b) by the authorised dealer under fourth proviso to sub-section (1G) of section 206C; and (c) by the authorised dealer or seller of an overseas tour program from the buyer under clause (i) or clause (ii) of the fifth proviso of sub-section (1G) of section 206C or in view of any notification issued under clause (ii) of the fifth proviso of sub-section (1G) of section 206C (vii) furnish particulars of amount received or debited on which tax was not collected from the buyer,- (a) un .....

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Income-tax ( 17th Amendment) Rules, 2020 - 54/2020 - Income Tax

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..... uring thequarterended… (dd/mm/yyyy) and of tax collected atsource Name of the Collector TAN BSR Code of branch/Receipt Number of Form No. 24G Date on which challan deposited/Transfer voucher date (dd/mm/yyyy) Challan Serial Number / DDO Serial No. of Form No. 24G Amount as per Challan Total TCS to be allocated among deductees as in the vertical total of Col. 677 Total interest to be allocated among the parties mentioned below Sl. No Party reference number provided by the collector, ifavailable Party code (01- Company 02-Other than company) PAN of the party Name of party Total value of the transaction Amount received / debited Date on which amount received / debited (dd/mm/y yyy) Collection Code (See Note 9) Tax Surcharge Education Ce .....

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Income-tax ( 17th Amendment) Rules, 2020 - 54/2020 - Income Tax

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..... if collection is at higher rate on account of non-furnishing of PAN/Aadhar by the collectee. 4. Write “D” if no collection is on account of the first proviso to sub-section (1G) of section 206C. 5. Write “E” if no collection is on account of the fourth proviso to sub-section (1G) of section 206C. 6. Write “F” if no collection is on account clause (i) or clause (ii) of the fifth proviso to sub-section (1G) or in view of notification issued under the clause (ii). 7. Write “G” if no collection is on account of the second proviso to sub-section (IH) of section 206C. 8. Write “H” if no collection is on account of sub-clause (A) or sub-clause (B) or sub-clause (C), or in view of notific .....

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Income-tax ( 17th Amendment) Rules, 2020 - 54/2020 - Income Tax

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