Quarterly statement of collection of tax at source under section 397(3)(b) for the quarter ended… (June/September/December/March) … (Tax Year)
Row No. | Part A: Particulars ofthe Collector | ||
1. | Type of Collector | ● Government ● Non-Government | |
2. | Name | (refer Note 1) | |
3. | Address | (refer Note 2) | |
4. | Permanent Account Number | (refer Note 3) | |
5. | Tax Deduction and Collection Account Number | ||
6. | E-mail id | ||
7. | Contact Number | Country Code | Number |
8. | Tax year | ||
9. | Has the statement been filed earlier for this quarter | Yes/No | |
10. | If answer to Row No. (9) is “Yes”, then Return Receipt Number of original statement | ||
11. | If collector is Government Collector, please mention AIN of PAO/DTO/CDDO code | ||
Particulars of the person responsible for collection of tax | |||
12. | Name | (refer Note 1) | |
13. | Address | (refer Note 2) | |
14. | Permanent Account Number | ||
15. | E-mail id | ||
16. | Contact Number | Country Code | Number |
Part B | |||||||||||
1. | Details of the tax collected and paid to the credit of the Central Government: | ||||||||||
Sl. No. | Total Tax (refer Note 4) | Total interest | Total fee (refer Note 5) | Total Penalty / Others | Total amount deposited as per challan / Total amount adjusted through Book Adjustment (B+C+D+E) (refer Note 6) | Mode of payment of tax (by way of challan/by way of book adjustment (refer Note 7) | BSR code/ Receipt Number of Form No. 137 (refer Note 8) | Date on which amount deposited through challan/ Date of transfer voucher (dd/mm/yyyy) (refer Note 8) | Challan Serial No. / DDO Serial No. of Form No. 137 (refer Note 8) | Minor Head of Challan (refer Note 9) | |
A | B | C | D | E | F | G | H | I | J | K | |
2. | Details of amount received and tax collected thereon from the collectees (see Annexure) | ||||||||||
DECLARATION
I, … .. (name of the person responsible for collecting tax at source), having Permanent Account Number … … ., am the person responsible for collecting tax at source in the case of … … .. (name of the collector).
I certify that all the particulars furnished above are correct and complete.
Place: Signature of the person responsible
for collecting tax at source:
Date: Name:
Designation:
Notes:
1. (a) In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.
(b) ln case of Central Government, please mention name of Ministry/Department. In case of State Government, please mention name of the State.
2. The address shall contain i. Country/Region, ii. Flat/Door/Block number iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
3. It is mandatory for non-Government collectors to quote Permanent Account Number. In case of Government col- lectors, Permanent Account Number should be mentioned as “PANNOTREQD".
4. In column (B), total tax shall be sum of amount of tax collected, surcharge and health & education cess.
5. Fee paid under section 427 for late filling of TCS statement to be mentioned in separate column of 'Total Fee' [col- umn (D)].
6. In column (F), Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other collectors to write the exact amount deposited through challan.
7. In column (G), Government collectors to write "B" where TDS 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. (H), (I) and (J) should be exactly the same as available at TIN 2.0/TRACES portal.
9. In column (K), mention minor head as marked on the challan. 10. Amounts to be filled in ₹ unless otherwise provided
ANNEXURE: COLLECTEES WISE BREAKUP OF TCS
Details of amount received/debited during the quarter ended (dd/mm/yyyy) and of tax collected at source
Sl. N o. | Challan Referen ce No. (Colum nA of Sl. No. I of Part B) | Perman ent account number | Na me | Wheth er non- reside nt (Y/N) | Collecte e code (applica ble where collectee is non- resident) (refer Note 8) | Whether collectee has a permanent establishm ent in India (applicabl e where collectee is non- resident) (yes/No) | Wheth er collect ee opting out of taxatio n regim e under sectio n 202(1) ? | Amou nt receiv ed / Debite d | Date on which amount received/ debited (dd/mm/yy yy) | Collecti on Code (refer Note 9 ) | Total tax collect ed (refer Note 10) |
(A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | (L) |
Whether total amount of tax collected as mentioned in column (L) has been deposited (Yes/No) | Total tax deposited | Date of collection (dd/mm/yyyy) | Rate at which tax collected | Reason for lower collection/ collection at higher rate (refer Note 1 to 7) | Certificate number of certificate issued under section 395(3) for lower collection of tax | Whether the payment by collectee is liable to TDS as per section 394(5) and whether TDS has been deducted from such payment [if “F” is selected in column (Q)] (Yes/No) | If answer to (S) is yes, then | |
Challan number | Date of payment of TDS to Central Government | |||||||
(M) | (N) | (O) | (P) | (Q) | (R) | (S) | (T) | (U) |
DECLARATION
I, … .. (name of the person responsible for collecting tax at source), having Permanent Account Number … … ., am the person responsible for collecting tax at source in the case of … … .. (name of the collector).
I certify that all the particulars furnished above are correct and complete.
Place: … .. Signature of the person responsible for
collecting tax at source
Date: Name:
Designation:
Notes:
1. Write "A" if "lower collection" is on account of a certificate under section 395(3).
2. Write "B" if "non-collection" is on account of furnishing of declaration under section 394(2).
3. Write "C" if collection is at higher rate under section 397(2) on account of non-furnishing of PAN.
4. Write "F" if no collection is on account of section 394(5) or section 402(6) [Table: Sl. No. 4 and 5, Column D].
5. Write “K” if no collection as per the provisions of section 394(4).
6. Write “Y” if no collection is on account of receipt equal to or below threshold limit as specified in section 394(1) [Table: Sl. No. 7].
7. Write “Z” if no collection or lower collection is in view of notification issued under section 400(1).
8. List of Collectee Codes:
Sl. No. | Status | Description |
1 | 01 | Company |
2 | 02 | Individual |
3 | 03 | Hindu undivided family |
4 | 04 | Association of Persons (AOP) except in case ofAOP consisting of only companies as its members |
5 | 05 | Association of Persons (AOP) consisting of only companies as its members |
6 | 06 | Co-operative society |
7 | 07 | Firm |
8 | 08 | Body of individuals |
9 | 09 | Artificial juridical person referred to in clause (g) of sub-section (77) of section 2 |
10 | 10 | Others |
9. Write collection code as mentioned below:
Section | Nature of Receipt | Person responsible for collection | Section code |
394(1) [Table: Sl. No. 1] | Sale of alcoholic liquor for human consumption. | Seller | 1068 |
394(1) [Table: Sl. No. 2] | Sale oftendu leaves | Seller | 1069 |
394(1) [Table: Sl. No. 3] | Sale of timber obtained under a forest lease | Seller | 1070 |
394(1) [Table: Sl. No. 3] | Sale of timber obtained by any mode other than a forest lease | Seller | 1071 |
394(1) [Table: Sl. No. 3] | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. | Seller | 1072 |
394(1) [Table: Sl. No. 4] | Sale of scrap. | Seller | 1073 |
394(1) [Table: Sl. No. 5] | Sale of minerals, being coal or lignite or iron ore. | Seller | 1074 |
394(1) [Table: Sl. No. 6.D(a)] | Sale consideration exceeding threshold limit in case of sale of motor vehicle | Seller | 1075 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of wrist watch | Seller | 1076 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture | Seller | 1077 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp | Seller | 1078 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter | Seller | 1079 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of pair of sunglasses | Seller | 1080 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse | Seller | 1081 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of pair of shoes | Seller | 1082 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of sportswear and equipment such as golf kit, ski-wear | Seller | 1083 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of home theatre system | Seller | 1084 |
394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo | Seller | 1085 |
394(1) [Table: Sl. No. 7.D(a)] | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or medical treatment | Authorised dealer | 1086 |
394(1) [Table: Sl. No. 7.D(b)] | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment | Authorised dealer | 1087 |
394(1) [Table: Sl. No. 8.D(a)] | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to threshold limit. | Seller | 1088 |
394(1) [Table: Sl. No. 8.D(b)] | Sale of “overseas tour programme package” including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above threshold limit. | Seller | 1089 |
394(1) [Table: Sl. No. 9] | Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1090 |
394(1) [Table: Sl. No. 9] | Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1091 |
394(1) [Table: Sl. No. 9] | Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1092 |
10. In column (L), total tax deducted shall be sum of amount of tax collected, surcharge and health & education cess.
11. Amounts to be filled in ₹ unless otherwise provided.