AMENDED FORMS UNDER NOTIFICATION 11/2013
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TDS related forms and rules regarding digital signature of TDS return has been changed through INCOME-TAX (SECOND AMENDMENT) RULES, 2013 – AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J and FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ and INSERTION OF FORM NO. 26B, notification no 11/2013 date 19.02.2012. Though the changes in the forms are not major but we have to use new forms.
Form 16: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary):- Changes has been made to incorporate new deduction section 80TTA but no specific column has been made for 80CCG.
Form 16A: (Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source):-
No major change, further we should not bother about it as we have to download form 16A from TRACES website and they will amend form where ever required.
Form 24Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary):-
- Columns in challan sheet have been rearranged.
- Surcharge column has been deleted as surcharge is not applicable in case of tds from salaried employees.
- In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
- Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
- Minor Head column has been inserted (312) in challan sheet (200 or 400).
- In deductee sheet a column to provide certificate number for less deduction of income tax under section 197(1).
- Section code 92A, 92B, 92C has been interested.
Form 26Q: (Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of other than salary):- In this Form in challan sheet new column has been added to fees payment for delay in etds return under section 234E.
- Columns in challan sheet have been rearranged.
- Surcharge column and education cess column has been deleted as surcharge/cess is not applicable in case of tds other than salary.
- In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
- Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
- Minor Head column has been inserted (312) in challan sheet (200 or 400).
- In deductee sheet a column to provide certificate number for less deduction of income tax under section 197.
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