Wednesday, 20 February 2013

FORM 16-16A-24Q-26Q-27C-27D-27Q-27EQ AMENDED NOTIFICATION 11/203



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 ament form where ever required (how to download form 16A from TRACES is provided here)

Form 24Q :(Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary) : In this Form in challan sheet new column has been added to fees payment for delay in etds return under section 234E .

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 .


 

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