Form No. 26QA for Particulars Required To Be Maintained For Furnishing Quarterly Return under Section 206A. Form No. 26QA is relevant for every branch of a banking company which is required to make a quarterly return in this form in respect of interest not exceeding Rs. 5,000 or Rs. 10,000, paid on time deposits without TDS.
(1) Every branch of a banking company, which is required to make a quarterly return under sub-section (1) of section 206A in respect of interest on time deposits without deduction of tax at source, shall keep and maintain the particulars of such time deposits in Form No. 26QA.
(2) Every branch referred to in sub-rule (1) which is maintaining its daily accounts on computer media, shall keep and maintain the particulars in Form No. 26QA on computer readable media.
Form No. 26QA
[See section 206A and rule 31AC]
Particulars required to be maintained for furnishing quarterly return under section 206A
Tax deduction and Collection Account No. (TAN)
Permanent Account No. (PAN)
Particulars of the payer :
BSR Code, if any
Name of the premises/building
Details of time deposits for the quarter ended
|Particulars of the person||Sl. No.||Details of time deposit on the first day of the Quarter***||Details of time deposit made during the Quarter***||Details of time deposits not to be included in Form No. 26QA for next Quarter||Interest paid / credited during the Quarter|
|Date of Birth**||(304)|
|Flat / Premises No.||(305)|
|Name of the premises||(306)|
|Road / Street / Lane||(307)|
|Area / Location||(308)|
|Town / City / District||(309)|