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TMI BlogSelection of the appropriate form of chalan for payment of direct taxes and its proper filling up by the taxpayer-regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Commerce. Subject: Selection of the appropriate form of chalan for payment of direct taxes and its proper filling up by the taxpayer-regarding. Sir, Chalans for the payment of- (i) advance tax; (ii) tax deducted at source; and (iii) self-assessment tax are filled in by the taxpayers or their representatives without getting them signed by the Income-tax Officers. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, etc. 2. It has also been observed that sometimes a wrong chalan is used for making a particular type of payment. In this connection, a list of the chalan forms currently in use with the number printed on each form is given below:- Income-tax [other than corporation tax] a. Advance tax ITNS 35 b. Tax deducted at source ITNS 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Estate duty p. Regular and provisional assessments ED 24 Interest tax q. No separate challans are at present provided. The challans meant for the payment of income-tax/corporation tax are to be used for payment of interest tax as well after scoring out the existing major head of account and substituting it by the head of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown on the relevant chalans. For proper classification in accounts, it is essential that while filling the amount of tax payable in the chalan form, the component of surcharge should be correctly worked out and shown separately in the chalan in the space meant for the purpose. 5. The chambers of commerce, etc., are requested to bring the contents of this circular to the notice of their member ..... X X X X Extracts X X X X X X X X Extracts X X X X
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