Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…(June/September/December/March) … … … … …. (Tax Year)]

Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary

made to non-residents for quarter ended…………………………(June/September/December/March)

… … … … … . (Tax Year)]

Part A

Row

No.

Particulars of the Deductor

1.

Type of deductor

● 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 Sl. No (9) is “Yes”, then Return Receipt Number of original statement

11.

If Government deductor, please mention AIN of PAO/DTO/CDDO

Particulars of the person responsible for deduction of tax (applicable in case of non-individual deductor)

12.

Name

(refer Note 1)

13.

Address

(refer Note 2)

14.

Permanent Account Number

15.

Email id

16.

Contact number

Country Code

Number

Part B

1.

Details of the tax deducted and paid to the credit of the Central Government:

Sl.

No.

Total

tax

(refer

Note

4)

Total

interest

Total

fee

(refer

Note

5)

Total penal-

ty/others

Total

amount

deposited as

per challan /

Total

amount

adjusted

through

Book Ad-

justment

(B+C+D+E)

(refer Note

6)

Mode of

payment

of tax

(by way of

challan/by

way of

book ad-

justment

(refer

Note 7)

BSR

code/

Receipt

Number

of

Form

No.

137

(refer

Note 8)

Date on

which amount

deposited

through chal-

lan/ Date of

transfer

voucher

(dd/mm/yyyy)

(refer Note 8)

Challan

Serial

No. /

DDO

Serial

No. of

Form No.

137 (re-

fer Note

8)

Minor

Head

of

Challan

(refer

Note 9)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

2.

Details of amount paid and tax deducted thereon from the deductees and amount paid without deduction (see Annexure)

Sl.

N

o.

Challa

n

Refere

nce

No.

[Colu

mnA

of

Table

(Sl.

No. 1)

in Part

B]

Perman

ent

Accoun

t

Numbe

r (if

availab

le)

(refer

Note

10)

Na

me

Tax

Identifica

tion

Number/

Unique

identificat

ion

number

issued by

the

country

of

residence

Addre

ss in

countr

y of

reside

nce

Em

ail

Cont

act

numb

er

Stat

us

(ref

er

Not

e

11)

Secti

on

code

(refer

Note

13)

Nature

of

remitta

nce

(refer

Note

14)

Countr

y to

which

remitta

nce is

made

Whet

her

deduc

tee

opting

out of

taxati

on

regim

e

under

sectio

n

202(1

)?

Date

of

paym

ent or

credit

(dd/m

m/

yyyy)

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

(L)

(M)

(N)

Amo

unt

paid

or

credit

ed

Whet

her

the

amou

nt

paid

or

credit

ed is

gross

ed up

as

per

secti

on

393(

10)

(Yes/

No)

Amou

nt of

cash

withdr

awal

in

excess

of Rs.

1 crore

as

referre

d to in

section

393(3)

[Table:

Sl. No.

5] (in

case of

person

other

than

co-

operati

ve

society

)

Amou

nt of

cash

withdr

awal

which

is in

excess

ofRs.

3

Crore

for

cases

covere

d by

section

393(3)

[Table:

Sl. No.

5]

(in

case of

co-

operati

ve

societi

es)

Total

tax

dedu

cted

(refer

Note

12)

Wheth

er total

amoun

t oftax

deduct

ed as

mentio

ned in

colum

n (S)

has

been

deposi

ted

(Yes/N

o)

Total

tax

depos

ited

Date of

deductio

n

(dd/mm/

yyyy)

Rate

at

whic

h tax

deduc

ted

Whet

her

rate

of

TDS

is as

per

the

Act

(a) or

DTA

A (b)

Unique

acknowledg

ement

number of

the

correspondi

ng Form

No. 145, if

applicable

Reason for

non-

deduction

/lower

deduction/

higher

deduction

(refer

Notes 1 to

9)

Certifi

cate

numbe

r(s) of

the

certific

ate

under

section

395(1)

/

395(2)

issued

for

non-

deduct

ion

/lower

deduct

ion

(O)

(P)

(Q)

(R)

(S)

(T)

(U)

(V)

(W)

(Z)

(AA)

(AB)

(AC)

For payments covered in section 393(3) [Table Sl. No. 1,

Note 2]

For payments covered in section 393(3) [Table Sl. No. 2,

Note 2]

Amount of

tax

deposited

BSR

Code of

bank

Date of

payment

Challan

serial

number

Amount of

tax

deposited

BSR

Code of

bank

Date of

payment

Challan

serial

number

(AD)

(AE)

(AF)

(AG)

(AH)

(AI)

(AJ)

(AK)

Sl. No.

Status

Description

1

01

Company, other than domestic 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

10

10

Others

Section

Nature of Payment

Payee

Payer

Section

code

392(7)

Any payment of accumulated balance due to an employee

Any non-resident

Trustees of the

Employees‘ Provident

Fund Scheme, 1952 or

any person authorized

under the scheme to

make payment of

accumulated balance

due to employees

1004

393(2) [Table:

Sl. No.1]

Any income referred to in section 211.

(a) A nonresident sportsman

(including an

athlete) or an entertainer, who is not a citizen of India; or (b) a nonresident sports association or

institution

Any person.

1039

393(2) [Table:

Sl. No.2]

Any income by way of interest payable in respect of monies borrowed in foreign currency from a source outside India,—

(a) under a loan agreement or issue of long term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or

(b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023,

which is approved by the Central Government in this behalf.

Any nonresident (not being a company) or a foreign company.

Any Indian company or a business trust

1040

393(2) [Table:

Sl. No.3]

Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023.

Any nonresident (not being a company) or a foreign company.

Any Indian company or a business trust.

1041

393(2) [Table:

Sl. No.4.E(a)]

Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond,

Any nonresident (not being a company) or a foreign company.

Any Indian company or a business trust.

1042

which is listed only on a recognised stock exchange located in any International Financial Services Centre. - Issued on or after the 1st April, 2020 but before the 1st July, 2023

393(2) [Table:

Sl. No.4.E(b)]

Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre - Issued on or after the 1st July, 2023.

Any nonresident (not being a company) or a foreign company.

Any Indian company or a business trust.

1043

393(2) [Table:

Sl. No.5]

Any income by way of interest.

Any nonresident (not being a company) or a foreign company.

Any infrastructure debt fund referred to in Schedule VII [Table: Sl. No. 46].

1044

393(2) [Table:

Sl. No.6.E(a)]

Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(a)]

Any unit holder, being a nonresident (not being a company) or a foreign company.

Any business trust

1045

393(2) [Table:

Sl. No.6.E(b)]

Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)]

Any unit holder, being a nonresident (not being a company) or a foreign company.

Any business trust

1046

393(2) [Table:

Sl. No.7]

Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 4].

Any unit holder, being a nonresident (not being a company) or a foreign company

Any business trust.

1047

393(2) [Table:

Sl. No.8]

Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224.

Any unit holder, being a nonresident (not being a company) or a foreign company.

Any investment fund specified in section 224.

1048

393(2) [Table:

Sl. No.9]

Any income in respect of an investment in a securitisation trust specified in section 221.

Any investor, being a nonresident (not being a company) or a foreign company.

Any securitisation

trust specified in section 221.

1049

393(2) [Table:

Sl. No.10]

Any income—

(a) in respect of units of a Mutual Fund specified under Schedule VII [Table: Sl. No. 20] or [Table: Sl. No. 21]; or

Any nonresident (not being a company) or a foreign company.

Any person

1050

(b) from the specified company.

393(2) [Table:

Sl. No. 11]

Any income in respect of units referred to in section 208.

Any Offshore fund.

Any person

1051

393(2) [Table:

Sl. No.12]

Any income by way of long-term capital gains arising from the transfer of units referred to in section 208.

Any Offshore fund.

Any person

1052

393(2) [Table:

Sl. No.13]

Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209.

Any nonresident.

Any person

1053

393(2) [Table:

Sl. No.14]

Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209.

Any nonresident.

Any person

1054

393(2) [Table:

Sl. No.15]

Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1].

Any Foreign

Institutional Investor

Any person

1055

393(2) [Table:

Sl. No.16]

Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1].

A specified fund, referred to in Schedule VI [ Note 1(g)].

Any person

1056

393(2) [Table:

Sl. No. 17]

Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head “Salaries” .

Any nonresident (not being a company) or a foreign company.

Any person

1057

393(3) [Table:

Sl. No.1]

Any income by way of winnings (other than winnings from serial number 2) from––

(a) any lottery; or

(b) crossword puzzle; or

(c) card game and other game of any sort; or

(d) gambling or betting of any form or nature whatsoever

Any nonresident

Any person

1058

393(3) [Table:

Sl. No. 1 Note

2]

Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from––

(a) any lottery; or

(b) crossword puzzle; or

(c) card game and other game of any sort; or

(d) gambling or betting of any form or nature whatsoever

where consideration, is made in kind

Any nonresident

Any person

1059

or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released

393(3) [Table:

Sl. No.2]

Any income by way of winnings from online game.

Any nonresident

Any person

1060

393(3) [Table:

Sl. No. 2 Note

2]

Any income by way of winnings from online games, is made in kind or in cash but such part in cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released

Any nonresident

Any person.

1061

393(3) [Table:

Sl. No.3]

Any income by way of winnings from any horse race.

Any nonresident

Any person

1062

393(3) [Table:

Sl. No.4]

Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets.

Any nonresident

Any person

1063

393(3) [Table:

Sl. No.5.D(a)]

Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co- operative society

Any nonresident

Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or

(c) a post office

1064

393(3) [Table:

Sl. No. 5.D(b)]

Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society

Any nonresident

Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or (c) a post office.

1065

393(3) [Table:

Sl. No.6]

Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal).

Any nonresident

Any person

1066

393(3) [Table:

Sl. No.7]

Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account).

Any nonresident

Any person, being a firm

1067

Sl. No.

Nature of Remittance

1

Winnings from lottery or cross word puzzle, card game, gambling or betting of any form etc

2

Winnings from online games

3

Winnings from horse race

4

Payments to non-resident Sportsmen or entertainer/Sport Associations or institution

5

Interest income

6

Dividend income referred to in the in the section 207(1) [Table: Sl. No.1]

7

Dividend income referred to in the section 207(1) [Table: Sl. No.2]

8

Income by way of renting or leasing or letting out any real estate asset

9

Investment income

10

Long term capital gains referred to in section 214 [Table: Sl. No. 2] or 197(1)

11

Long term capital gains referred to in section 198 exceeding one lakh twenty-five thousand rupees,

12

Long term capital gains referred to in section 214 [Table: Sl. No. 1]

13

Short term capital gains referred to in section 196

14

Short term capital gains (not being short term capital gains referred to in section 196)

15

Commission

16

Fee for technical services/ included services

17

Royalty

18

Cash withdrawal

19

Other income