Income-tax ( 17th Amendment) Rules, 2020

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..... shall come into force with effect from the 1st day of October, 2020. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31AA , in sub-rule (4), after 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 .....

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..... :- ANNEXURE -: PARTY WISE BREAK UP OF TCS (Please use separate Annexure for each-line item in Table at Sl. No. 04 of main Form 27EQ) Details of amount received/debited during 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 .....

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..... 3 Total .....

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..... Verification I,.................................... hereby certify th .....

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..... m alcoholic liquor for human consumption 6C A 206C Collection at source from timber obtained under forest lease 6C B 206C Collection at source from timber obtained by any mode other than a forestlease 6C C 206C Collection at source from any other forest produce (not being tendu leaves) 6C D 206C Collection at source from scrap 6C E 206C Collection at source from contractors or licensee or lease relating to .....

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