Form 16,16A, 24Q, 26Q, 27C, 27D, 27Q, 27EQ Amended Notification 11/2013

TDS related forms and rules regarding digital singnature of TDS return has been changed through INCOME-TAX (SECOND AMENDMENT) RULES, 2013 – AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J and FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ and INSERTION OF FORM NO. 26B, notification no 11/2013 date 19.02.2012. Though the changes in the forms are not major but we have to use new forms.

Form 16: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary): Changes has been made to incorporate new deduction section 80TTA but no specific column has been made for 80CCG.

Form 16A: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source): No major change, further we should not bother about it as we have to download form 16A from TRACES website and they will amend form where ever required.

Form 24Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary):

  1. Columns in challan sheet has been rearranged.
  2. Surcharge column has been deleted as surcharge is not applicable in case of tds from salaried employees.
  3. In challan sheet new column has been added to fees payment for delay in etds return under section 234E .
  4. Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
  5. Minor Head column has been inserted (312) in challan sheet (200 or 400).
  6. In deductee sheet a column to provide certificate number for less deduction of income tax under section 197(1).
  7. Section code 92A,92B ,92C has been interested.

Form 26Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of other than salary): In this Form in challan sheet new column has been added to fees payment for delay in etds return under section 234E .

  1. Columns in challan sheet has been rearranged.
  2. Surcharge column and education cess column has been deleted as surcharge/cess is not applicable in case of tds other than salary.
  3. In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
  4. Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
  5. Minor Head column has been inserted (312) in challan sheet (200 or 400).
  6. In deductee sheet a column to provide certificate number for less deduction of income tax under section 197.
Form 15G
Declaration under section 197A(1) and section 197A(1A) of the Income-tax Act, 1961 to be made by an individual or a person (not being a company or firm claiming certain receipts without deduction of tax
218.05 KB Download
Form 15H
Declaration under section 197A(1C) of the Income-tax Act, 1961 to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax.
76.09 KB Download
Form 16
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary
113.14 KB Download
Form 16A
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source
132.26 KB Download
Form 24Q
Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary (quarterly)
483.32 KB Download
Form 26Q
[See sections 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194-I, 194J, 194LA, and rule 31A] Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary
353.62 KB Download
Form 27C
Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax
105.5 KB Download
Form 27D
Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source
130.54 KB Download
Form 27EQ
Quarterly statement of collection of tax at source under section 206C of the Income-tax Act
372.94 KB Download
Form 27Q
Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary made to non-residents
374.06 KB Download
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15 thoughts on “Form 16,16A, 24Q, 26Q, 27C, 27D, 27Q, 27EQ Amended Notification 11/2013

  1. Dilip R chauhan

    As for me GOV. has put TDS on line software for prepare E tds return.As servicetax
    So its become very helpful to collect tax and easy for taxpayer.

    Reply
  2. Ayush Bhatnagar

    I am freshers in this field so I want to know more about every steps of TDS,Salary & how to exempt the salary from taxes.

    Reply
  3. manu parmar

    we have paid monthy tds against u/s 92B for the financial year 2015-16.and qterly return filed. now some change in gross income. please guide me about rewised return

    Reply

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