AMENDED FORMS UNDER NOTIFICATION 11/2013

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):-

1. Columns in challan sheet have been rearranged.
2. Surcharge column has been deleted as surcharge is not applicable in case of tds from salaried employees.
3. In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
4. Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
5. Minor Head column has been inserted (312) in challan sheet (200 or 400).
6. In deductee sheet a column to provide certificate number for less deduction of income tax under section 197(1).
7. 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.

1. Columns in challan sheet have been rearranged.
2. Surcharge column and education cess column has been deleted as surcharge/cess is not applicable in case of tds other than salary.
3. In challan sheet new column has been added to fees payment for delay in etds return under section 234E.
4. Whether TDS deposited by book entry? Yes/No has been changed to deposited by challan write (C) and by book entry write (B).
5. Minor Head column has been inserted (312) in challan sheet (200 or 400).
6. In deductee sheet a column to provide certificate number for less deduction of income tax under section 197.