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TMI BlogQuarterly statement of Tax Collection at Source under section 206C of Income-tax Act, 1961 for the quarter ended June / September / December / March (Tick whichever is applicable) ..... (year)X X X X Extracts X X X X X X X X Extracts X X X X ..... Note 2) 2. Particulars of the Collector (a) Name of the Collector (b) If Central/State Government Name (See Note 3) AIN Code of PAO/TO/CDDO (c) TAN Registration No. (d) 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) 3. Particulars of the person responsible for collection 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 collected at source and paid to the credit of the Central Government: Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of collector or person responsible for collection of tax. 5. Fee paid under section 234E for late filing of TCS statement to be mentioned in seprate column of Fee (column 656). 6. In column 658, Government DD Os to mention the amount remitted by the PAO/CDDO/DTO. Other collectors to write the exact amount deposited through challan. 7. In column 659, Government collectors to write B where TCS is remitted to the credit of Central Government through book adjustment. Other collectors to write C . 8. Challan/ Transfer Voucher (CIN/BIN) particulars, i.e. 660, 661, 662 should be exactly the same as available at Tax Information Network. 9. In Column 663, mention minor head as marked on the challan. 5 [ ANNEXURE -: PARTY WISE BREAK UP OF TCS (Please ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1G) or second proviso to sub-section (1H) and whether TDS has been deducted from such payment (if either F or G is selected in 680) If, answer to [681A] is yes, then Challan number Date of payment of TDS to Central Government [677] [678] [679] [680] [681] [681A] [681B [681C] Verification I, , hereby certify that all the particulars furnished above are correct and complete. Signature of the person responsible for collecting tax at source .. Name and designation of the person responsible for collecting tax at source .. Place: .. Date: .. Notes: 1. Write A if lower collection is on account of a certificate under sub-section (9) of section 206C. 2. Write B if non-collection is on account of furnishing of declaration under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act 1961 10 10 Others 11. Write collection code as mentioned below: Section Nature of collection Collection Code 206C Collection at source from 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 forest lease 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 parking lots 6C F 206C Collection at source from contractors or licensee or lease relating to toll plaza 6C G 206C Collection at source from contractors or licensee or lease relating to mine or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ION NO. 71/2021 dated 08-06-2021 before it was read as [See section 206C and rule 31AA] 3. Substituted vide NOTIFICATION NO. 71/2021 dated 08-06-2021 4. Substituted vide NOTIFICATION NO. 28/2023 dated 22-05-2023 w.e.f. 01-07-2023 before it was read as, Education Cess 5. Substituted vide NOTIFICATION NO. 28/2023 dated 22-05-2023 w.e.f. 01-07-2023 before it was read as, 3 [ 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 the quarter ended ................................................................................ (dd/mm/yyyy) and of tax collected at source BSR Code of branch/Receipt Number of Form No. 24G Date on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and complete. Place: .. Signature of the person responsible for collecting tax at source .. Date: .. Name and designation of the person responsible for collecting tax at source .. Notes: 1. Write A if lower collection is on account of a certificate under sub-section (9) of section 206C. 2. Write B if non-collection is on account of furnishing of declaration under sub-section (1A) of section 206C. 3. Write C if collection is at higher rate under section 206CC on account of non-furnishing of PAN/Aadhaar by the collectee 4. Write D if no collection is on account of the first proviso to sub-section (1G) of section 206C. 5. Write E if no collection is on account of the fourth proviso to sub-section (1G) of section 206C. 6. Write F if no collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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