Form No. 26Q for Quarterly Statement of Deduction of Tax In Respect of Payments Other Than Salary. Form No. 26Q is relevant for deduction of tds other than salary employ. The statement may be furnished in paper form or electronically. The deductor is an officer of government or officer of accompany.
(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)
Date of ending of the quarter of the financial year
31st July of the financial year
15th July of the financial year
31st October of the financial year
15th October of the financial year
31st January of the financial year
15th January of the financial year
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.
(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.
[See sections 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194-I, 194J, 194LA 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 payments other than Salary for the quarter ended June/September/December/March (tick whichever applicable)
|1.||(a)||Tax Deduction Account No.|
|(b)||Permanent Account No.|
|(e)||Has any statement been filed earlier for this quarter (Yes/No)|
|(f)||If answer of (e) is ‘Yes’, then|
|Provisional Receipt No. of original statement|
|2. Particulars of the deductors:|
|(b) Type of deductors|
|(c) Branch/division (if any)|
|Name of the premises/building|
3. Particulars of the person responsible for deduction of tax:
Name of the premises/building
4. Details of tax deducted and paid to the credit of the Central Government:
Total tax deposited
Cheque/DD No. (if any)
Date on which tax deposited
Transfer voucher/Challan serial No.2
Whether TDS deposited by book entry?
5. Details of amounts paid and tax deducted thereon from the deductee (See Annexure)
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|
Deductee-wise break-up of TDS
(Please use separate Annexure for each line – item in the table at
S. No. 4 of main Form 26Q)
Details of amount paid/credited during the quarter ended (DD-MM-YYYY) and of tax deducted at source
|BSR code of branch where tax is deposited||Name of Deductors|
|Date on which tax deposited (dd-mm-yyyy)|
|Challan Serial No.|
|Section under which payment made||TAN|
|Total TDS to be allocated among deductee as in the vertical total of col. 425|
|Total of the above|
|Sr. No.||Deductee code (01-Company 02-Other|
than Company)PAN of the
deducteeName of the deducteeDate of payment/
creditAmount paid/ credited Rs.Paid by book entry
422 + 423) Rs.Total tax deposited Rs.Date
of deductionRate at which deductedReason for non-deduction / lower
1 2 3 4 5 Total
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|