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TMI BlogIncome-tax (Nineteenth Amdt.) Rules, 2005 - Amendments in Rules 31A, 31AA, 31AB, 37 and 37A and substitution of rule 36A of Part VI; amendments in rules 37E and 37F of Part VIA; amendments in Form No. 16, Form No. 16A, Form No. 16AA and Form No. 27D; omission of Form No. 27 and insertion of Form No.X X X X Extracts X X X X X X X X Extracts X X X X ..... tte. 2. In the Income-tax Rules, 1962, (A) in Part VI, ( a ) rule 31A shall be numbered as sub-rule (1) thereof and in sub-rule (1) as so numbered, ( i ) for the words "the prescribed income-tax authority or to the person authorised by such authority", the words and brackets "the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)" shall be substituted; ( ii ) for the words, figures and letters "on or before the 30th April", the words, figures and letters "on or before the 15th June" shall be substituted; ( b ) in rule 31A, after sub-rule (1), the following provisos shall be inserted, namely: " Provided that the person responsible for deducting tax at source in the case of every office of Government and the principal officer in the case of every company responsible for deducting tax at source 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 deducting tax at source, may at his option, deliver or cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)" shall be substituted; ( e ) in rule 31AA, after sub-rule (1), the following provisos shall be inserted, namely: " Provided that the person responsible for collecting tax at source on behalf of Government and the principal officer in the case of every company responsible for collecting tax at source 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, 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)."; ( f ) in rule 31AA, after the provisos to sub-rule (1) as so inserted, the following shall be inserted, namely: "(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: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)" shall be substituted; ( j ) in rule 37A, ( 1 ) for the words and figures "Form No. 27", wherever they occur, the words, figures and letter "Form No. 27Q" shall be substituted; ( 2 ) for the words "Assessing Officer" the words and brackets "Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)" shall be substituted; (B) in Part VIA, ( a ) in rule 37E, for the words "Income-tax Authority", the words and brackets "Director General of Income-tax (Systems)" or the person or agency authorised by the "Director General of Income-tax (Systems)" shall be substituted; ( b ) for rule 37F, the following rule shall be substituted, namely: "37F. The return referred to in rule 37E shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)." (C) in Appendix II, ( a ) in Form No. 16, ( i ) after item 15, the following item shall be inserted, namely: "15A. Education Cess Rs.... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( c ) in Form No. 16AA, ( i ) in item 13, in sub-item II, after clause ( b ), the following clause shall be inserted, namely: "( c )Under section 88D 815 Rs.......": ( ii ) for item 14, the following item shall be substituted, namely: "14. Aggregate of tax rebates at 13 above [I( g )+II( a )+II( b )+II( c )] 820 Rs.......": ( iii ) after item 15, the following item shall be inserted, namely: "15A. Education Cess 834 Rs.......": ( iv ) for item 17, the following item shall be substituted, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 37A] Regulatory statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payment other than Salary made to non-residents for the quarter ended June/September/December/March (tick whichever applicable)......(Year) 1. ( a ) Tax Deduction and Collection Account No. (TAN) ( d ) Assessment year ( b ) Permanent Account No. (PAN) ( e ) Has any statement been filed earlier for this quarter (Yes/No) ( c ) Financial year ( f ) If answer of ( e ) is 'Yes', then Provisional Receipt No. of original statement 2. Particulars of the deductor ( a ) Name ( b ) Type of deductor1 ( c ) Branch/division/If any) ( d ) Address Flat No. Name of the premises/building Road/street/lane Area/location ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducting tax at source ...................................................................................... Date : Name and designation of person responsible for deducting tax at source .................................................................. Notes: (1) Indicate the type of deductor "Government"/"Others". (2) Government deductors to give particulars of transfer vouchers; other deductors to give particulars of challan no. regarding deposit into bank. (3) Column is relevant only for Government deductors. Annexure Deductee-wise break-up of TDS ( Please use separate Annexure for each line item in the table at S.No. 4 of main Form 27Q ) Details of amounts paid/credited during the quarter ended........................................ (DD-MM-YYYY) and of tax deducted at source BSR Code of the branch where tax is deposited Name of Deductor Date on which tax deposited (dd-mm-yyyy) Challan Serial No. Section under which payment made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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