FORM NO. 27E for Annual Return of Collection of Tax. FORM NO. 27E is relevant to person collecting tax at source u/s 206C of the act. The return in this form was to be furnished to the Director General of income tax or any person or agency authorized by him.
Every person collecting tax in accordance with the provisions of section 206C shall, in respect of a financial year, deliver or cause to be delivered to the 3[Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)] referred to in rule 37F, the return for collection of tax in Form No. 27E by the end of June following the financial year.]
FORM NO. 27E
[See section 206C and rule 37E]
Annual return of collection of tax under section 206C of I.T. Act, 1961 in respect of collections for the period ending
| 1. Particulars of seller | ||||||||||||||||||||||||
| (a) Name of Seller | ||||||||||||||||||||||||
| (b) Address | ||||||||||||||||||||||||
| Flat/Door/Block No. | ||||||||||||||||||||||||
| Name of Premises/Building | ||||||||||||||||||||||||
| Road/Street/Lane | ||||||||||||||||||||||||
| Area/Locality | ||||||||||||||||||||||||
| Town/City/District | ||||||||||||||||||||||||
| State | ||||||||||||||||||||||||
| PIN | ||||||||||||||||||||||||
| (c) TAN | ||||||||||
| (d) PAN |
| 2. Has address of the seller changed1 Tick b as applicable | Yes | No | ||||
| 3. (a) Please tick the boxes below indicating the collection made during the year from which tax was required to be collected at source by you under the Income-tax Act, 1961. | ||||||
| A | Alcoholic liquor for human consumption | B | Timber obtained under a forest lease |
| C | Timber obtained by any mode other than under a forest lease | D | Any other forest produce not being timber or tendu leaves |
| E | Scrap | F | Parking lot |
| G | Toll plaza | H | Mining and quarrying | I | For Tendu leaves |
| (b) Please furnish information in separate Annexures as per the enclosed proforma for each type of collection indicated in item (a) above |
4. Details of tax collected and paid to the credit of the Central Government
S. No | Collection Code as per Sl. No. 3 above | TCS Rs. | Surcharge Rs. | Education Cess Rs. | Interest Rs. | Others Rs. |
(601) | (602) | (603) | (604) | (605) | (606) | (607) |
(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 TCS deposited by book entry? Yes/No3 |
(601) | (608) | (609) | (610) | (611) | (612) | (613) |
(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 collecting tax at source |
| Date : | Name and designation of person responsible for collecting tax at source |
Annexure
Details of purchase price of
1 debited / received for the period ending
and of tax collected at source2
Buyer Code3 | Permanent Account Number (PAN) of the person from whom tax collected | Name and Address of the person from whom tax collected (address need not be given if PAN is mentioned) | Total value of the purchase(s) | Amount of payment (Rs.) | Date on which amount paid/debited | Rate at which tax collected |
(614) | (615) | (616) | (617) | (618) | (619) | (620) |
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Amount of tax collected (Rs.) | Date on which tax collected | Bank Branch Code4 | Date on which tax paid to the credit of Central Government | Challan number given by bank | Date of furnishing Tax Collection Certificate | Reason for non-collection/ lower collection if any5 |
(621) | (622) | (623) | (624) | (625) | (626) | (627) |
(8) | (9) | (10) | (11) | (12) | (13) | (14) |
| Signature of person responsible for collecting tax at source | |
| Name and designation of person responsible for collecting tax at source |
