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Statement of collection of tax under proviso to sub-section (3) of section 206C.

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..... rnished by the due date specified in the corresponding entry in column (3) of the said Table:- Sl. No. Quarter of the financial year ended Due date (1) (2) (3) 1. 30th June 15th July of the financial year 2. 30th September 15th October of the financial year 3. 31st December 15th January of the financial year 4. 31st March 15th May of the financial year immediately following the financial year in which collection is made .....

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..... ement; (ii) quote his permanent account number (PAN) in the statement except in the case where the collector is an office of the Government; (iii) quote the permanent account number of all collectees; (iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be. 5 [(v) furnish particulars of amount received or debited on which tax was not collected in view of the furnishing of declaration under sub-section (1A) of section 206C by the buyer.] 7 [ (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 .....

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..... , 2010 .] w.e.f. 1-4-2010, before substitution it was read as, Quarterly statement of collection of tax under sub-section (3) of section 206C . 31AA. (1) Every person, being a person responsible for collecting tax under section 206C shall, in accordance with the proviso to sub-section (3) of section 206C , deliver or cause to be delivered to the Director-General of Income-tax (Systems) or the person authorized by the Director General of Income-tax (Systems), quarterly statement in Form No. 27EQ on or before the 15th July, the 15th October, the 15th January in respect of the first three quarters of the financial year and on or before the 30th April following the last quarter of the financial year : Provided that wher .....

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..... ish particulars of the tax paid to the Central Government. (3) The person responsible for collecting tax at source and preparing quarterly statements on computer media shall, in addition to the provisions in sub-rule (2),- (i) prepare the quarterly statement as per the data structure provided by the e-filing Administrator designated by the Board for the purposes of administration of Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 supported by a declaration in Form No. 27A in paper format: Provided that in case any compression software has been used for preparing the quarterly statement on computer media, such compression software shall be furnished on the same computer media; (ii) affix a l .....

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..... ernment: or (b) the collector is a company; or (c) the collector is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or (d) the number of collectees records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty, the person responsible for deducting tax at source, and the principal officer in the case of a company shall deliver or cause to be delivered such quarterly statements on computer media (3.5 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):; Provided further that a person other than a person referred to in the first proviso, responsible for collecting tax at source, .....

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..... tion and collection account number and address of the person responsible for collection of tax at source, the period to which the statement pertains and the volume number of the said computer media in case more than one volume of such media is used.] 2 . Substituted vide Notification No. 11/2013, dated 19/2/2013 , before it was read as : (b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A . 3. Substituted vide Notification No. 11/2013, dated 19/2/2013 , before it was read as: item (b) of clause (i) . 4. Substituted vide Notification No. 11/2013, dated 19/2/2013 , before it was .....

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