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Wednesday, 01 September 2010 05:30

FORM NO.24Q

IT Form Details
Dept.Income Tax
CategoryAll Forms
DescriptionQuarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March (tick which ever applicable)...(year)
size61.5 KB
Text of the PDF document(for quick reference)

[ITR62;24Q,2] Printed From Taxmann's Income Tax Rules on CD Page 1 of 9 FORM NO. 24Q (See section 192 and rule 31A) Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended June/September/December/March (tick whichever applicable) (year) 1. (a) Tax Deduction Account No. (b) Permanent Account No. (c) Financial year (d) Assessment year (e) Has any statement been filed earlier for this quarter (Yes/No) (f) If answer to (e) is 'Yes', then Provisional Receipt No. of original statement 2. Particulars of the deductor (employer) (a) Name (b) Type of deductor1 (c) Branch/Division (if any) (d) Address Flat No. Name of the premises/building [ITR62;24Q,2] Printed From Taxmann's Income Tax Rules on CD Page 2 of 9 Road/street/lane Area/location Town/City/District State Pin code Telephone No. E-mail 3. Particulars of the person responsible for deduction of tax (a) Name (b) Address Flat No. Name of the premises/building Road/street/lane Area/location Town/City/District State Pin Code [ITR62;24Q,2] Printed From Taxmann's Income Tax Rules on CD Page 3 of 9 Telephone No. E-mail 4. Details of tax deducted and paid to the credit of Central Government ? Sr. No. TDS Rs. Surcharge Rs. Education Cess Rs. Interest Rs. Others Rs. (301) (302) (303) (304) (305) (306) Sr. No. Total tax deposited Rs. (302+303+ 304+305+306) Cheque/DD No. (if any) BSR code Date on which tax deposited Transfer voucher/ Challan serial No.2 Whether TDS deposited by book entry? Yes/No3 (301) (307) (308) (309) (310) (311) (312) 5. Details of salary4 paid and tax deducted thereon from the employees [(i) Enclose Annexure I along with each quarterly statement [ITR62;24Q,2] Printed From Taxmann's Income Tax Rules on CD Page 4 of 9 having details for the relevant quarter; (ii) Enclose Annexure II along with the last quarterly statement, i.e., for the quarter ending 31st March, having the details for the whole Financial Year. Verification I, , hereby certify that all the particulars furnished above are correct and complete. Place : . Signature of person responsible for deducting tax at source Date : . Name and designation of person responsible for deducting tax at source Notes : (1) Indicate the type of deductor "Government"/"Others". (2) Government deductors 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. (4) Salary includes wages, annuity, pension, gratuity [other than exempted under section 10(10)], fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974, perquisites (including value of any other fringe benefit or amenity not covered under Chapter XII-H of the Income-tax Act, 1961), profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed[other than exempted under section 10(10AA)], any annual accretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income tax Act, 1961, any sums deemed to be income received by the employee in accordance with sub-rule (4) of rule 11 of Part A of the Fourth Schedule of the Income tax Act, 1961, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head 'Salaries'. [ITR62;24Q,2] Printed From Taxmann's Income Tax Rules on CD Page 5 of 9 (5) Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement. (5A) Details to be furnished at serial number 4 of the Form and Annexure I shall con
Last Updated on Friday, 17 December 2010 05:30
 

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