Income Tax - TDS - TDS Return under digital signature optional - New TDS Forms
CBDT has amended Income-tax Rules, 1962:
TDS Statement electronically under digital signature is made optional.
A new Form 26B is prescribed to claim TDS refund.
Several TDS Forms have been substituted with new forms.
FORM No. | DESCRIPTION |
|---|---|
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 |
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. |
16 | Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary |
16A | Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source |
24Q | Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended .............. (June/September/December/March) ................. (Financial Year) |
26B NEW FORM | Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961 |
26Q | 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 for the quarter ended ................. (June/September/December/March) .......... (Financial year) |
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 |
27D | Certificate under section 206C of the Income-tax Act, 1961 for tax collected at source |
27EQ | Quarterly statement of collection of tax at source under section 206C of the Income-tax Act, for the quarter ended .......... (June/September/December/March) .......... (Financial year) |
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 for the quarter ended ................. (June/September/December/March) .......... (Financial Year) |
CBDT Notification No. 11/2013 [F.NO.142/31/2012-SO(TPL)]/SO 410(E)Dated: February 19, 2013