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TMI BlogQuarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended .............. (June/September/December/March) ................. (Financial Year)X X X X Extracts X X X X X X X X Extracts X X X X ..... phone No. (See Note 4) Email Alternate email (See Note 4) 3. Particulars of the person responsible for deduction of tax: (a) Name (b) Address Flat No. Name of the premises/building Road/Street/Lane Area/Location Town/City/ District / State PIN Code Telephone No. Alternate telephone No. (See Note 4) Email Alternate email (See Note 4) Mobile No. 4. Details of tax deducted and paid to the credit of the Central Government: Sl. No. Tax Surcharge 5 [ Health and Education Cess ] Interest Fee (See Note 12) Penalty/ Others Total amount deposited as per challan/ Book Adjustment (302 +303 +304 +305 +306 +307) (see note 6) Mode of TDS deposit through Challan (C) /Book Adjustment (B) (See Note 7) BSR Code/receipt number of form no. 24G (See note 8) Challan Serial No./DDO Serial no. of Form 24G (See Note 8) Date on which amount deposited through challan/ Date of transfer voucher (See Note 8) Minor Head of Challan (See Note 9) [301] [302] [303] [304] [305] [306] [30A] [308] [309] [310] [311] [312] [313] 1 2 3 5. Details of salary paid and tax deducted thereon from the employees- (i) enclose Annexure I along with each statement having details of the relevant quarter; (ii) enclose Annexure II along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employer/ PPO number, if available PAN of the employee/ specified senior citizen Name of the employee/ specified senior citizen Section Code [See Note 4] Date of payment/ credit (dd/mm/yyyy) Date of Deduction (dd/mm/yyyy) Amount Paid or Credited [314] [315] [316] [31A] [318] [319] [320] [321] 1 2 3 Total Tax Surcharge 6 [ Health and Education Cess ] Total TDS (Total of column 322, 323, 324) Total TDS deposited Rs. Date of Deposit (dd/mm/yyyy) Reason for non-deduction/ lower deduction/ higher deduction [See Notes 1,2 and 3] Number of the certificate u/s 197 issued by the Assessing Officer for non-deduction/ Lower deduction [322] [323] [324] [325] [326] [32A] [328] [329] Verification I, ..................................................................................................................... , hereby certify that all the particulars furnished above are correct and complete. place: .. Date: .. . Signature of the person responsible for deducting tax at source .. Name and designation of the person responsible for deducting tax at source Notes: 1 Write A if certificate has been given by the Assessing Officer for deduction of tax at lower rate under section 197. PAN of employee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N of lender, if interest on housing loan is claimed under section 24(b) (see Note 4). Income under the head other sources offered for TDS as per section 192 (2B). Gross total income (351 +352+ 354). Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C. Deduction in respect of contribution to certain pension funds under section 80CCC. Deduction in respect of contribution by taxpayer to notified pension scheme under section 80CCD(1) Gross amount Deductible amount Gross amount Deductible amount Gross amount Deductible amount (349) (350) (351) (352) (353) (354) (355) (356) (357) (358) (359) (360) (361) Deduction in respect of amount paid or deposited under notified pension scheme under section 80CCD(1B). Deduction in respect of contribution by employer to notified pension scheme under section 80CCD(2). Deduction in respect of contribution by the employee to Agnipath Scheme under section 80CCH Deduction in respect of contribution by the Central Government to Agnipath Scheme under section 80CCH Deduction in respect of health insurance premia under section 80D. Deduction in respect of interest on loan taken for higher education under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under section 10 (10AA), any annual accretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums deemed to be income received by the employee in accordance with sub‐rule (4) of rule 11 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head 'Salaries'. 2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement. 3. Permanent account number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees. 4. Permanent account number of lender shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer. ] Annexure III Details of pensio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Section Particulars Section code 1 80DD Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability DD 2 80EE Deduction in respect of interest on loan taken for residential house property EE 3 80EEA Deduction in respect of interest on loan taken for certain house property (not covered u/s 80EE) EEA 4 80GG Deduction in respect of rents paid GG 5 80GGC Deduction in respect of contributions given by any person to political parties. GGC 6 80U Deduction in case of a person with disability U. ] Form 24Q as amended vide Notification No. 36/2019 dated 12-04-2019 Form 24Q as amended vide Notification No. 30/2016 Dated 29-4-2016 OLD Form Vide Notification no. 39/2013 dated 31.5.2013 FORM No 24Q [ See section 192 and rule 31A ] OLD Form Vide Notification NO. 11/2013 dated 19.2.2013 FORM NO. 24Q [ See section 192 and rule 31A ] OLD Form - Vide Notification No. 9/2010 dated 18-2-1010 See Annexure 1 OLD Form - 24Q Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-Tax Act, 1961 in respect of Salary for the quarter ended June / September / December / March (tick whichever applicable) ....... (year) *** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if interest on housing loan is claimed under section 24(b) (see Note 4) Income under the head other sources offered for TDS as per section 192 (2B) Gross total Income (351 +352+ 354) Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C Gross amount Deductible amount (349) (350) (351) (352) (353) (354) (355) (356) (357) Deduction in respect of contribution to certain pension funds under section 80CCC Deduction in respect of contribution by taxpayer to notified pension scheme under section 80CCD (1) Deduction in respect of amount paid or deposited under notified pension scheme under section 80CCD(1B). Deduction in respect of contribution by employer to notified pension scheme under section 80CCD(2). Deduction in respect of health insurance premia under section 80D. Gross amount Deductible amount Gross amount Deductible amount Gross amount Deductible amount Gross amount Deductible amount Gross amount Deductible amount (358) (359) (360) (361) (362) (363) (364) (365) (366) (367) Deduction in respect of interest on loan taken for higher education under section 80E. Total deduction in respect of donations to certain funds, charitable insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme referred to in section 80CCD or any other sums chargeable to income-tax under the head 'Salaries'. 2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement. 3. Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees. 4. Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer. 8. Substituted vide NOTIFICATION NO. 28/2023 dated 22-05-2023 w.e.f. 01-07-2023 before it was read as, Whether opting for taxation u/s 115BAC [Yes/No] 9. Omitted vide Notification No. 112/2024 dated 15-10-2024 before it was read as, or deductor(s) 10. Inserted vide Notification No. 112/2024 dated 15-10-2024 11. Inserted vide Notification No. 112/2024 dated 15-10-2024 12. Inserted vide Notification No. 112/2024 dated 15-10-2024 - Forms Tax Management India - taxmanagementindia - taxmanagement - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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