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TMI BlogStatement of collection of tax under proviso to sub-section (3) of section 206C.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (3) (i) The statement referred to in sub-rule (1) may be furnished in any of the following manners, namely:- (a) furnishing the statement in paper form; 2 [(b) furnishing the statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5); (c) furnishing the statement e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 section 206C; (b) by the authorised dealer under 8 [ fifth 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 9 [ sixth proviso ] of sub-section (1G) of section 206C or in view of any notification issued under clause (ii) of the 9 [ sixth proviso ] of sub-section (1G) of section 206C (vii) furnish particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance 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 where,- (a) the collector is an office of Government; 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 q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 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 label indicating name, permanent account number, tax deduction 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.] Earlier it was Inserted vide notification no. 9/2010 dated 18-2-2010 [Income-tax (First Amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liver 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, may at his option, deliver or cause to be delivered the quarterly statements on computer media (3.5 1.44 MB floppy diskette or CD-ROM of 650 MB capacity). (2) The person responsible for collecting tax at source and preparing quarterly statements shall,- (i) quote his tax deduction and collection account number (TAN) and permanent account number (PAN) in the quarterly statement: Provided that the permanent account number shall not be required to be quoted where tax has been collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13, 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 read as: item (b) of clause (i) . 5. Inserted vide Notification No. 11/2013, dated 19/2/2013 . 6. Substituted vide Notification No. 11/2013, dated 19/2/2013 , before it was read as : (5) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing of the statements and shall be responsible for the day to day administration in relation to furnishing of the statements in the manner so specified. 7. Inserted vide NOTIFICATION NO. 54/2020 dated 24-07-2020 w.e.f. 01-10-2020 8. Substituted vide Notification No. 114/2024 dated 16-10-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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