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Download TCS Certificates in Form 27D from CPC(TDS) website

Posted Date : 22-May-2014 , 08:27:17 pm | Posted By CASANSAAR print Print
CPC(TDS)  provides us with the new feature of downloading Form 27D,the Tax Collection Certificate for Deductees forming part of TCS Statements, filed in the form of 27EQ.

Please refer to the following relevant details for the above functionality

  • Form 27D is Tax Collection Certificate in respect of deductees, reported in Form27EQ Statements.
  • Please refer to the provisions of Section 206C(5) of the Income Tax Act, 1962 :
  • Every person collecting tax inaccordance with the provisions of this section shall within [such period as may be prescribed from the time of debit] or receipt of the amount furnish to the buyer [or licensee or lessee] to whose account such amount is debited or from whom such payment is received, a certificate to the effect that tax has been collected,and specifying the sum so collected, the rate at which the tax has been collected and such other particulars as may be prescribed.
  • Please note the following provisions of Rule 37D of Income Tax Rules, 1962:
    • The certificate of collection of tax at source under sub-section (5) of section 206C to befurnished by the collector shall be in Form 27D.
    • The certificate referred to in sub-rule (1) shall specify:-
      • valid permanent account number (PAN) of the collectee;
      • valid tax deduction and collection account number (TAN) of the collector;
      • (1) book identification number or numbers where deposit of tax collected is without production of challan in case of an office of the Government;
      • (2) challan identification number or numbers in case of payment through bank;
      • receipt number of the relevant quarterly statement of tax collected at source which is furnished in accordance with the provisions of rule 31AA.
    • The certificate in the Form No. 27D referred to in sub-rule (1) shall be furnished to the collectee within fifteen days from the due date for furnishing the statement of tax collected at source specified under sub-rule (2) of rule 31AA.
  • To download the certificates, you are requested to navigate to the “Downloads” menu.
  • After completing details for FY and Quarter, KYC needs to be completed for submitting request for downloads.
  • The report will be made available under “Requested Downloads” menu. Please note that the report will be made available in Zipped file format, which needs to be extracted using the PDF Generation utility for Form 27D.

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