Form 24Q, Download Income Tax Form 24Q in PDF Format

Form No. 24Q for Quarterly Statement of Deduction of Tax in respect of Salary. Form No. 24Q is relevant for deduction of TDS on a salary of employee. The statement may be furnished in paper form or electronically. The deductor is an officer of government or officer of a company.

(1) Every person responsible for deduction of tax under Chapter XVII-B, shall, in accordance with the provisions of sub-section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), namely:—

(a) Statement of deduction of tax under section 192 in Form No. 24Q;

(b) Statement of deduction of tax under sections 193 to 196D in—

(i) Form No. 27Q in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident; and

(ii) Form No. 26Q in respect of all other deductees.

(2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by—

(i) the due date specified in the corresponding entry in column (3) of the said Table, if the deductor is an office of Government; and

(ii) the due date specified in the corresponding entry in column (4) of the said Table, if the deductor is a person other than the person referred to in clause (i)

TABLE

Sl. No.

Date of ending of the quarter of the financial year

Due date

Due date

(1)

(2)

(3)

(4)

1.

30th June

31st July of the financial year

15th July of the financial year

2.

30th September

31st October of the financial year

15th October of the financial year

3.

31st December

31st January of the financial year

15th January of the financial year

4.

31st March

15th May of the financial year immediately following the financial year in which deduction is made

15th May of the financial year immediately following the financial year in which deduction is made.]

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

(a) furnishing the statement in paper form;

(b) furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A.

(ii) Where,—

(a) the deductor is an office of the Government; or

(b) the deductor is the principal officer of a company; or

(c) the deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; or

(d) the number of deductee’s records in a statement for any quarter of the financial year are twenty or more,

the deductor shall furnish the statement in the manner specified in item (b) of clause (i).

(iii) Where deductor is a person other than the person referred to in clause (ii), the statements referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) of clause (i).

(4) The deductor at the time of preparing statements of tax deducted shall,—

(i) quote his tax deduction and collection account number (TAN) in the statement;

(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;

(iii) quote the permanent account number of all deductees;

(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;

(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;

(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;

(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A by the payee.

(5) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing of the statements and shall be responsible for the day-to-day administration in relation to furnishing of the statements in the manner so specified.

(6) Where a statement of tax deducted at source is to be furnished for tax deducted before the 1st day of April, 2010, the provisions of this rule and rule 37A shall apply as they stood immediately before their substitution or omission by the Income-tax (Sixth Amendment) Rules, 2010.

 

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
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.

TDS

Rs.

Surcharge

Rs.

Education Cess

Rs.

Interest

Rs.

Others

Rs.

(301)

(302)

(303)

(304)

(305)

(306)

 

Sr. No.

Total tax deposited

(302+303+ 304+305+306)

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

(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 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

 

Annexure I

Deductee-wise break-up of TDS

(Please use separate Annexure for each line – item in the table at
S. No. 04 of main Form 24Q)

Details of salary paid and tax deducted thereon from the employees

BSR code of branch where tax is depositedName of Employer

Date on which tax deposited (dd-mm-yyyy)    Challan Serial No.    Section under which payment made  TAN Total TDS to be allocated among deductees as in the vertical total of col. 323    Interest    Others    Total of the above

Sr. No.

Employee reference

no. provided

by employer

PAN of

the employee

Name of the employee

Date of

Payment/

credit

Taxable amount on which tax

deducted Rs.

TDS

Surcharge

Edu. Cess

Total Tax

deducted

(319+ 320+

321)

Rs.

Total Tax

deposited

Rs.

Date of deduction

Date of Deposit

Reason for

non-deduction / lowest deduction*

(313)

(314)

(315)

(316)

(317)

(318)

(319)

(320)

(321)

(322)

(323)

(324)

(325)

(326)

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

 

 

ANNEXURE II

Details of salary paid/credited during the Financial Year
and net tax payable

 

Serial NumberPermanent Account Number (PAN) of the employeeName of the EmployeeWrite ‘W’ for woman, ‘S’ for senior citizen and ‘G’ for othersDate from which employed with current employerTotal amount of salary (See note 4 appearing at the end of the Form)

Date from

Date To

327

328

329

330

331

332

 

Serial NumberTotal deduction under section 16(ii) and 16(iii) (specify each deduction separately)Income chargeable under the head “Salaries” (Column 332 minus 333)Income (including loss from house property) under any head other than the head “Salaries” offered for TDS [section 192(2B)]Gross total income (Total of columns 334 and 335)Aggregate amount of deductions under sections 80C, 80CCC and 80CCD (Total to be limited to amount specified in section 80CCE)

327

333

334

335

336

337

 

Serial NumberAmount deductible under any other provision(s) of Chapter VI-ATotal Amount deductible under Chapter VI-A (Total of columns 337 and 338)Total taxable income (column 336 minus column 339)Total tax – (i) income-tax on total income(ii) surcharge

327

338

339

340

341

342

 

Serial Number(iii) education cess Income tax Relief under section 89, when salary etc., is paid in arrear or in advanceNet tax payable(columns 341+342+343-344)Total amount of tax deducted at source for the whole year [aggregate of the amount in column 322 of Annexure I for all the four quarters in respect of each employee]Shortfall in tax deduction(+)/Excess tax deduction(-)

[column 345 minus column 346]

327

343

344

345

346

347

 

Place :

Name and signature of employer/person responsible for paying salary

Date :

Designation

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2 thoughts to “Form 24Q, Download Income Tax Form 24Q in PDF Format”

  1. sir,
    my father is a government teacher in primary school.his total income is 2,88,550.and my father pay a 12,854 tax in income tax office rajkot ,but they send one letter to my father to fill form 24q and sumthing about tds,but my father has not getting any thing..to what to do….sir plz help me….

    1. Satyesh Ji, Your Father might have signed Form 16 issued to other employees as Head of School or Accounts Department. Nothing to worry, please send the reply to Income Tax Department that TDS had been deducted by State Govt Education Department and he is not liable to TDS deduction and attach your fathers Form 16 statement for given year and also forward income tax letter to person for govt. department who is processing your fathers salary.

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