Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March (tick which ever applicable)____(year)
Form No. 27Q [See rule 31A(1)(c)(i)] Quarterly statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payments other than Salary made to non-residents for the quarter ended June/September/December/March (tick which ever applicable) (year) 1. (a) Tax Deduction and collection Account No. (TAN) (b) Permanent Account No. (PAN) (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 (a) Name (b) Type of deductor (c) Branch/division (if any) (d) Address Flat No. Name of the premises/building 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 Telephone No. E-mail 4. Details of tax deducted and paid to the credit of Central Government : Sr. No. Section code TDS Rs. Surcharge Rs. Education Cess Rs. Interest Rs. Others Rs. 701 702 703 704 705 706 707 Sr. No. Total tax deposited Rs. 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 701 708 709 710 711 712 713 5. Details of amounts paid and tax deducted thereon from the deductees (See Annexure) 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. Annexure Deductee-wise break-up of TDS (Please use separate Annexure for each line item in the table at S. No. 4 of main Form 27Q) Details of amounts paid/credited during the quarter ended (DD-MM-YYYY) and of tax deducted at source Age code of the branch where tax is deposited Name of Deductor Date on which tax deposited (dd-mm-yyyy) Challan Serial No. Heading under which payment made TAN Total TDS to be allocated among deductees as in the vertical total of col. 725 Interest Others Total of the above S. No. Deductee code (01- Company, 02-Other than Company) Unique Trans- action Number (UTN) PAN of the deductee Name of the deductee Date of Payment/ Credit Amount paid/ credited Rs. Paid by book entry or other- wise TDS Sur- charge Educa- tion Cess Total Tax deducted (721+ 722+723) Rs. Total Tax deposited Rs. Date of deduc- tion Rate at which deduc- ted Reason for non- deduction/ lower deduction/ grossing up (if any)* 714 715 729 716 717 718 719 720 721 722 723 724 725 726 727 728 1 2 3 4 5 Total 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 Note. *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. Write "G" if grossing up has been done.".
