Form 26, Download Income Tax Form 26 in PDF Format
Form No. 26 for Annual Return of Deduction of Tax In Respect Of All Payments Other Than “Salaries”. Form No. 26 is relevant to person deducting tax at source on payment made to residents under section 193 or 194 and other persons following below sections.
Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in respect of a previous year, deliver or cause to be delivered to the Director-General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)] referred to in rule 36A, the returns mentioned in column (1) of the Table below in Form No. specified in the corresponding entry in column (2) of the said Table by the end of the month falling in the financial year immediately following the previous year as specified in the corres-ponding entry in column (3) of the said Table :—
TABLE
|
Sl. No. |
Nature of returns |
Form No. |
Month |
|
(1) |
(2) |
(3) |
|
|
1. |
Annual return of deduction of tax under section 192 from “Salaries” |
24 |
June |
|
2. |
Annual return of deduction of tax under section 193 from “Interest on securities”, under section 194 from “Dividends”, under section 194A from “Interest other than interest on securities”, under section 194B from “Winnings from lotteries or crossword puzzles”, under section 194BB from “Winnings from horse races”, under section 194C from “Payments to any contractor or sub-contractor”, under section 194D from “Insurance commission”, under section 194EE from “Payments in respect of deposits under the National Savings Scheme, etc.”, under section 194F from “Payments on account of repurchase of units by Mutual Fund or Unit Trust of India”, under section 194G from “Commission, etc., on sale of lottery tickets”, under section 194H from “Commission or brokerage”, under section 194-I from “Rent”, under section 194J from “Fees for professional or technical services”, under section 194K from “Income in respect of units” and under section 194LA from “Payment of compensation on acquisition of certain immovable property”]. |
26 |
June.] |
Form No. 26
[See sections 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194-I, 194J, 194LA and rule 37]
Annual Return of deduction of tax under section 206 of the Income-tax Act, 1961 in respect of all payments other than “Salaries” for the year ending on 31st March
| 1. Particulars of the person making deduction of tax | ||||||||||||||||||||||||
| (a) Name | ||||||||||||||||||||||||
| (b) Address | ||||||||||||||||||||||||
| Flat/Door/Block No. | ||||||||||||||||||||||||
| Name of premises/Building | ||||||||||||||||||||||||
| Road/Street/Lane | ||||||||||||||||||||||||
| Area/Locality | ||||||||||||||||||||||||
| Town/District/City | ||||||||||||||||||||||||
| State | ||||||||||||||||||||||||
| PIN | ||||||||||||||||||||||||
(c) Tax Deduction Account Number |
||||||||||||||||||||||||
| (d) Permanent Account Number |
| 2. Has address of the person making deduction of tax changed1 Tick b as applicable |
Yes |
No | ||
| 3. Status as defined within the meaning of section 204 read with rule 30 Tick b as applicable |
Central Govt. |
Others |
| (a) Please tick the boxes below indicating the section and type of payment (other than “Salaries”) made during the year from which tax was required to be deducted at source by you under the Income-tax Act, 1961 |
| 193 | 194 | 194A | 194B | 194BB | 194C | 194D | 194EE | 194F | 194G | 194H | 194-I | 194J | 194LA |
| (b) Please furnish information in separate Annexure as per the enclosed proforma for each type of payment indicated in item (a) above, viz, interest, rent, commission etc., |
4. Details of tax deducted and paid to the credit of the Central Government
|
S. No |
Section Code |
TDS Rs. |
Surcharge Rs. |
Education Cess Rs. |
Interest Rs. |
Others Rs. |
|
(095) |
(096) |
(097) |
(098) |
(099) |
(100) |
(101) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
S. No |
Total tax deposited Rs. (3+4+5+6+7) |
Cheque/DD No. (if any) |
BSR Code |
Date on which tax deposited |
Transfer voucher/Challan serial Number2 |
Whether TDS deposited by book entry? Yes/No3 |
|
(095) |
(102) |
(103) |
(104) |
(105) |
(106) |
(107) |
|
(1) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
VERIFICATION
I,
, hereby certify that all the particulars furnished above are correct and complete.
| Place : | Signature of the person responsible for deducting tax at source |
| Date : | Name and designation of person responsible for deducting tax at source |
ANNEXURE
Details of
1paid / credited during the financial year and of tax deducted at source under section 2
of the Income-tax Act, 1961:-
|
Deductee code3 |
Permanent Account Number (PAN) of deductee |
Name and Address of Deductee (Address need not be given if PAN is mentioned) |
Amount of payment (Rs.) |
Date on which amount paid/credited |
Paid by book entry or otherwise4 |
Rate at which tax deducted |
|
(108) |
(109) |
(110) |
(111) |
(112) |
(113) |
(114) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
Amount of tax deducted (Rs.) |
Date on which tax deducted |
Bank Branch Code5 |
Date on which tax paid to the credit of Central Government |
Challan number given by bank |
Date of furnishing Tax Deduction Certificate |
Reason for non-deduction / lower deduction if any6 |
|
(115) |
(116) |
(117) |
(118) |
(119) |
(120) |
(121) |
|
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
|
Signature of person responsible for deducting tax at source |
|
Name and designation of person responsible for deducting tax at source |
Form 26A, Download Income Tax Form 26A in PDF Format Form 27A, Download Income Tax Form 27A in PDF Format