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

193194194A194B194BB194C194D194EE194F194G194H194-I194J194LA

(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

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