Annual Return of deduction of tax under section 206 of Income-tax Act, 1961 in respect of all payments other than Salaries for the year ending 31st March,______
Printed from www.taxmann.com Form No. 26 [See sections 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194-I, 194J, 194LA and rule 37] Annual Return of deduction of tax under section 206 of the Income-tax Act, 1961 in respect of all payments other than "Salaries" for the year ending on 31st March 1. Particulars of the person making deduction of tax (a) Name (b) Address Flat/Door/Block No. Name of premises/Building Road/Street/Lane Area/Locality Town/District/City State PIN (c) Tax Deduction Account Number (d) Permanent Account Number 2. Has address of the person making deduction of tax changed1 Tick b as applicable Yes No 3. Status as defined within the meaning of section 204 read with rule 30 Tick b as applicable Central Govt. Others (a) Please tick the boxes below indicating the section and type of payment (other than "Salaries") made during the year from which tax was required to be deducted at source by you under the Income-tax Act, 1961 193 194 194A 194B 194BB 194C 194D 194EE 194F 194G 194H 194-I 194J 194LA (b) Please furnish information in separate Annexures as per the enclosed proforma for each type of payment indicated in item (a) above, viz, interest, rent, commission etc., 4. Details of tax deducted and paid to the credit of the Central Government S. No Section Code TDS Rs. Surcharge Rs. Education Cess Rs. Interest Rs. Others Rs. (095) (096) (097) (098) (099) (100) (101) (1) (2) (3) (4) (5) (6) (7) Printed from www.taxmann.com S. No Total tax deposited Rs. (3+4+5+6+7) Cheque/DD No. (if any) BSR Code Date on which tax deposited Transfer voucher/Challan serial Number2 Whether TDS deposited by book entry? Yes/No3 (095) (102) (103) (104) (105) (106) (107) (1) (8) (9) (10) (11) (12) (13) VERIFICATION I,______________________________________________ , hereby certify that all the particulars furnished above are correct and complete. Place : ____________ Signature of the person responsible for deducting tax at source Date : ____________ Name and designation of person responsible for deducting tax at source Notes - 1. If address has changed give changed address in column 1(b) 2. Where deduction is made by or on behalf of the Government 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 Details of ______________________________________________ 1paid / credited during the financial year and of tax deducted at source under section 2 ___________________ of the Income-tax Act, 1961:- Deductee code3 Permanent Account Number (PAN) f Name and Address of Deductee (Address d b i if Amount of payment (Rs.) Date on which amount id/ di d Paid by book entry or 4 Rate at which tax deducted Printed from www.taxmann.com (PAN) of deductee need not be given if PAN is mentioned) paid/credited otherwise4 (108) (109) (110) (111) (112) (113) (114) (1) (2) (3) (4) (5) (6) (7) Amount of tax deducted (Rs.) Date on which tax deducted Bank Branch Code5 Date on which tax paid to the credit of Central Government Challan number given by bank Date of furnishing Tax Deduction Certificate Reason for non- deduction / lower deduction if any6 (115) (116) (117) (118) (119) (120) (121) (8) (9) (10) (11) (12) (13) (14) Notes:- 1. Please state the nature of payment viz. interest, rent, contract payment etc. 2. Please use separate Annexures for deductions made under different sections 3. Please enter Deductee Code 01 for companies 02 for 'other than companies'. 4. Write B if paid by book entry, write C otherwise. 5. Where deduction is made by or on behalf of the Government, transfer voucher number may be entered in column (10) 6. Write 'A' if the 'lower deduction' or 'no deduction' is on account of a certificate under section 197. Write 'B' if no deduction is on account of declaration under section 197A. 7. If necessary please use additional sheets to give full details of payment in the above format. Please also give running serial number to all pages. Signature of person responsible for deducting tax at source Name and designation of person responsible for deducting tax at source Printed from www.taxmann.com
