Form 16AA, Download Income Tax Form 16AA in PDF Format

FORM NO. 16AA for Certificate for Tax Deducted At Source from Income Chargeable Under the Head “Salaries”. FORM NO. 16AA is relevant for an individual resident in India and his total income includes income chargeable to income-tax under the head Salaries and the income from salaries before allowing deductions under section 16 of the Income-tax Act, 1961 does not exceed rupees one lakh fifty thousand. His total income does not include income chargeable to income-tax under the head “Profits and gains of business or profession” or “Capital gains” or “Agricultural income”

(1) The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A relating to the assessment year commencing on the 1st day of April, 2012 shall,—

(a) in the case of a person being an individual where the total income includes income chargeable to income-tax, under the head,—

(i) “Salariesor income in the nature of family pension as defined in the Explanation to clause (iia) of section 57; or

(ii) “Income from house property”, where assessee does not own more than one house property and does not have any brought forward loss under the head; or

(iii) “Income from other sources, except winnings from lottery or income from race horses,

be in Form SAHAJ (ITR-1) and be verified in the manner indicated therein:

Provided that the provisions of this clause shall not apply to a person
who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6
and has

(i) assets (including financial interest in any entity) located outside India; or

(ii) signing authority in any account located outside India.

(b) in the case of a person being an individual not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the head “Profits or gains of business or profession”, be in Form No. ITR-2 and be verified in the manner indicated therein;

(c) in the case of a person being an individual or a Hindu undivided family who is a partner in a firm and where income chargeable to income-tax under the head “Profits or gains of business or profession” does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm, be in Form No. ITR-3 and be verified in the manner indicated therein;

(ca) in the case of a person being an individual or a Hindu undivided family deriving business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form SUGAM (ITR-4S) and be verified in the manner indicated therein:

Provided that the provisions of this clause shall not apply to a person [who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6] and has

(i) assets (including financial interest in any entity) located outside India; or

(ii) signing authority in any account located outside India

(d) in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) or clause (b) or clause (c) [or clause (ca)] and deriving income from a proprietory business or profession, be in Form No. ITR-4 and be verified in the manner indicated therein;

(e) in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein;

(f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein;

(g) in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein;

(2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or Form SUGAM (ITR-4S) or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income under any of the provisions of the Act.]

(3) The return of income referred to in sub-rule (1) may be furnished in any of the following manners, namely:—

(i) furnishing the return in a paper form;

(ii) furnishing the return electronically under digital signature;

(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V

(iv) furnishing a bar-coded return in a paper form:

Provided that—

(a) an individual or a Hindu undivided family, if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds ten lakh rupees, shall furnish the return for the assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);

(aa)
an individual or a Hindu undivided family, being a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6
] having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);

(aaa] a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii);]

(ab) a company required to furnish the return in Form ITR-6 shall furnish the return for assessment year 2010-11 and subsequent assessment years in the manner specified in clause (ii);]

(b) a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i).

(4) The Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in the manners specified in clauses (ii), (iii) and (iv) of sub-rule (3).

(5) Where a return of income relates to the assessment year commencing on the 1st day of April, 2011 or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year.

FORM NO. 16AA

[See third proviso to rule 12(1) (b) and rule 31(1) (a)]

Certificate for tax deducted at source from income chargeable under the head “Salaries” – cum – Return of income

For an individual, resident in India, where—

    (a)    His total income includes income chargeable to income-tax under the head “Salaries”;

    (b)    The income from salaries before allowing deductions under section 16 of the Income-tax Act, 1961 does not exceed rupees one lakh fifty thousand;

    (c)    His total income does not include income chargeable to income-tax under the head “Profits and gains of business or profession” or “Capital gains” or “Agricultural income”; and

    (d)    He is not in receipt of any other income from which tax has been deducted at source by any person other than the employer

Name and address of the Employer

Name and designation of the Employee

PAN/GIR NO.

TAN

PAN/GIR NO.

TDS Circle where Annual Return/Statement

Period

Assessment year

under section 206 is to be filed

From

To

DETAILS OF SALARY PAID AND ANY OTHER INCOME AND TAX DEDUCTED

1.

Gross salary

(a)

Salary as per provisions contained in

section 17(1)

Rs.

(b)

Value of perquisites u/s 17(2) (as per

Form No. 12BA, wherever applicable)

Rs.

(c)

Profits in lieu of salary under section

17(3) (as per Form No. 12BA,

wherever applicable)

Rs.

(d)

Total

Rs.

2.

Less : Allowance to the extent exempt

under section 10

Rs.

Rs.

Rs.

Rs.

3.

Balance (1 – 2)

Rs.

4.

Deductions under section 16:

(a) Standard deduction

Rs.

(b) Entertainment allowance

Rs.

(c) Tax on Employment

Rs.

5.

Aggregate of 4 (a) to (c)

Rs.

6.

Income chargeable under the head

.

‘Salaries’

701

7.

Add : Any other income reported by the employee

(a) Income under the head ‘Income from

house property’

702

(b) Income under the head ‘Income from other

sources

706

(c) Total of (a) + (b) above

Rs.

8.

Gross total income (6 + 7)

746

9.

Deductions under Chapter VI-A

Gross Amount

Qualifying

Deductible

(Rs.)

Amount (Rs.)

Amount

(a) 80CCC

235

(b) 80D

236

(c) 80E

239

(d) 80G

242

(e) 80L

260

(f) 80QQB

275

(g) 80RRB

282

(h) SEC

10.

Aggregate of deductible amounts

under Chapter VI-A

747

11.

Total income (8-10)

760

12.

Tax on total income

810

13.

Rebate under Chapter VIII

I. Under section 88

Gross Amount

Qualifying Amount

Tax rebate

(please specify)

(Rs.)

(Rs.)

(Rs.)

(a)
(b)
(c)
(d)
(e)
(f)
(g)

TOTAL

[(a) to (f)]

812

II. (a) Under section 88B

813

(b) Under section 88C

814

(c) Under section 88D

815

14.

Aggregate of tax rebates at 13

above[I

(g)

+II(a)+II(b)+II(c)]

820

15.

Tax payable on total income (12-14)

and surcharge thereon

832

15A.

Education Cess

834

16.

Less : Relief under section 89

(attach details)

837

17.

Tax payable (15+15A-16)

841

18.

Less : (a) Tax deducted at source

868

u/s 192(1)

(b) Tax paid by the employer on

872

behalf of the employee u/s 192(1A)

on perquisites u/s 17(2)

873

19.

Tax payable/refundable (17-18)

891

DETAILS OF TAX DEDUCTED AND DEPOSITED INTO CENTRAL GOVERNMENT ACCOUNT

S. No.

TDS

Rs.

Surcharge

Rs.

Education Cess

Rs.

Total tax deposited

Rs.

Cheque/DD No. (if any)

BSR Code of Bank branch

Date on which tax deposited (dd/mm/yyyy)

Transfer voucher/ Challan Identification No.

I,

son of
w
orking in the capacity of
(designation) do hereby certify that a sum of Rs.
(Rupees

(in words)) has been deducted at source and paid to the credit of the Central Government. I further certify that the information given above is true and correct based on the books of account, documents and other available records.

Place



Date



Signature of the person responsible for deduction of tax

Full Name

Designation

TO BE FILLED IN BY THE ASSESSEE

1.

Name of the assessee

2.

Address

PIN

Telephone

3.

Date of birth

4. Sex M/F :

5.

Assessment year

6. Ward/Circle/Special Range :

7.

Return : Original or revised

8.

Particulars of Bank Account (Mandatory in Refund cases)

Name of the Bank

MICR Code (9 digit)

Address of Bank Branch

Type of Account (Savings/Current)

Account Number

ECS (Y/N)

Verification by the assessee

I,
(Name in full and in block letters), son/daughter of Shri
solemnly declare that to the best of my knowledge and belief, the information given in this return is correct, complete and truly stated and in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to income-tax for the previous year relevant to the assessment year
.

Receipt No.

Date

SEAL

Signature of the assessee

Date

Place

Signature of the receiving official

 

 

 

 

 

 

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