I-TAX-31 -7- Shakun & Company (Services) Pvt. Ltd.

(e) after Form 24, the following form shall be inserted, namely:-
TDS AND TCS COMPLIANCE STATEMENT Financial Year
FORM
NO.

24C [See rule 31a(1)(a) -

Name TAN
PERSONAL INFORMATION

Flat/Door/Block No. Name Of Premises/Building Village TAN of Head office or taxable entity

Road/Street/Post Office Area/Locality Quarter

(First/Second/Third/
Fourth)
Town/City/District State Pin code

Email Address (STD code)-Phone Number ( )

Designation of TDS Assessing Officer (Ward/Circle)
FILING STATUS

Whether Original or Revised return? (Tick) √ Original Revised

If revised, enter Ack No and Date of filing of original
Return (DD/MM/YYYY)
Residential Status (Tick) √ Resident Non-Resident

Is there any transaction of the nature specified in SCH COM-1 below Yes (Enter details in Schedule COM) No (Nil Return)

SCH COM-1 Details of TDS compliance in the month of __ ___/ __ __ __ __

Section Nature of payment Total Total Total Amount Amount Total Amount Total
Expense Amount on on which tax of tax Amount on of tax Amount
or Capital which was deducted deducted which tax deducted =(6)+(8)
outgo TDS/TCS or collected at or was deducted or
under the was liable or prescribed collected or collected collected
section eligible to be rate out of (4) on (5) at less than on (7)
deducted or prescribed
collected out rate out of (6)
of (3)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
192 Salaries to Govt.
employees
192 Salaries to non-Govt.
employees
193 Interest on securities
194 Dividend
194A Interest other than
interest on securities
Tax deducted or collected at source

194B Winnings from lotteries

and crossword puzzles
194BB Winnings from horse race
194C Payment of contractors
and sub-contractors
194D Insurance Commission
194E Payments to non-
resident sportsmen/
Sport Associations
194EE Payments in respect of
deposits under National
Savings Schemes
194F Payments on account of
re-purchase of units by
Mutual Funds or UTI
194G Commission, prize, etc.,
on sale of lottery tickets
194H Commission or
brokerage
194I Rent
194J Fees for professional or
technical services
194K Income payable to a
resident assessee in
respect of units of a
specified Mutual Fund
or of the units of the
UTI
194LA Payment of
compensation on
acquisition of certain
immovable property
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I-TAX-31 -8- Shakun & Company (Services) Pvt. Ltd.

(1) (2) (3) (4) (5) (6) (7) (8) (9)

195 Other sums payable to a non-resident
196A Income in respect of units of non-
residents
196B Payments in respect of units to an
offshore fund
196C Income from foreign currency bonds
or shares of Indian company payable
to non-resident
196D Income of foreign institutional
investors from securities
206C Collection at source from alcoholic
Tax deducted or collected at source

liquor for human consumption

206C Collection at source from timber
obtained under forest lease
206C Collection at source from timber
obtained by any mode other than a
forest lease
206C Collection at source from any other
forest produce (not being Tendu
leaves)
206C Collection at source for scrap
206C Collection at source from contractors
or licensee or lease relating to
parking lots
206C Collection at source from contractors
or licensee or lease relating to mine
or quarry
206C Collection at source from Tendu
leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section wise.
NOTE ► The total of TDS and TCS in Col.9 should match total of TDS and TCS deposited into the account of Central
Government.

SCH COM-2 Details of TDS compliance in the month of __ ___/ __ __ __ __

Section Nature of payment Total Total Total Amount Amount Total Amount Total
Expense Amount on on which tax of tax Amount on of tax Amount
or Capital which was deducted deducted which tax deducted =(6)+(8)
outgo TDS/TCS or collected at or was deducted or
under the was liable or prescribed collected or collected collected
section eligible to be rate out of (4) on (5) at less than on (7)
deducted or prescribed
collected out rate out of
of (3) (6)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
192 Salaries to Govt.
employees
192 Salaries to non-Govt.
employees
Tax deducted or collected at source

193 Interest on securities

194 Dividend
194A Interest other than
interest on securities
194B Winnings from lotteries
and crossword puzzles
194BB Winnings from horse
race
194C Payment of contractors
and sub-contractors
194D Insurance Commission
194E Payments to non-
resident sportsmen/
Sport Associations
194EE Payments in respect of
deposits under National
Savings Schemes
194F Payments on account of
re-purchase of units by
Mutual Funds or UTI
194G Commission, prize, etc.,
on sale of lottery tickets
194H Commission or
brokerage
194I Rent
…/9

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I-TAX-31 -9- Shakun & Company (Services) Pvt. Ltd.

(1) (2) (3) (4) (5) (6) (7) (8) (9)

194J Fees for professional or
technical services
194K Income payable to a
resident assessee in
respect of units of a
specified Mutual Fund
or of the units of the
UTI
194LA Payment of
compensation on
acquisition of certain
immovable property
195 Other sums payable to a
non-resident
196A Income in respect of
units of non-residents
196B Payments in respect of
units to an offshore fund
196C Income from foreign
currency bonds or
shares of Indian
company payable to
Tax deducted or collected at source

non-resident
196D Income of foreign
institutional investors
from securities
206C Collection at source
from alcoholic liquor for
human consumption
206C Collection at source
from timber obtained
under forest lease
206C Collection at source
from timber obtained by
any mode other than a
forest lease
206C Collection at source
from any other forest
produce (not being
Tendu leaves)
206C Collection at source for
scrap
206C Collection at source
from contractors or
licensee or lease relating
to parking lots
206C Collection at source
from contractors or
licensee or lease relating
to mine or quarry
206C Collection at source
from Tendu leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts,
NOTE ► section wise. The total of TDS and TCS in Col.9 should match total of TDS and TCS deposited into the
account of Central Government.

SCH COM-3 Details of TDS compliance in the month of __ ___/ __ __ __ __

Section Nature of payment Total Total Total Amount Amount Total Amount Total
Expense Amount on on which tax of tax Amount on of tax Amount
or Capital which was deducted deducted which tax deducted =(6)+(8)

outgo TDS/TCS or collected at or was deducted or

Tax deducted or collected at source

under the was liable or prescribed collected or collected collected

section eligible to be rate out of (4) on (5) at less than on (7)

deducted or prescribed
collected out rate out of
of (3) (6)

(1) (2) (3) (4) (5) (6) (7) (8) (9)

192 Salaries to Govt.
employees
192 Salaries to non-Govt.
employees
193 Interest on securities
194 Dividend
194A Interest other than
interest on securities
194B Winnings from lotteries
and crossword puzzles
…/10

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I-TAX-31 -10- Shakun & Company (Services) Pvt. Ltd.

(1) (2) (3) (4) (5) (6) (7) (8) (9)

194BB Winnings from horse race
194C Payment of contractors
and sub-contractors
194D Insurance Commission
194E Payments to non-resident
sportsmen/Sport
Associations
194EE Payments in respect of
deposits under National
Savings Schemes
194F Payments on account of re-
purchase of units by
Mutual Funds or UTI
194G Commission, prize, etc., on
sale of lottery tickets
194H Commission or brokerage
194I Rent
194J Fees for professional or
technical services
194K Income payable to a
resident assessee in
respect of units of a
specified Mutual Fund or of
the units of the UTI
194LA Payment of compensation
on acquisition of certain
immovable property
195 Other sums payable to a
non-resident
Tax deducted or collected at source

196A Income in respect of units

of non-residents
196B Payments in respect of
units to an offshore fund
196C Income from foreign
currency bonds or shares of
Indian company payable to
non-resident
196D Income of foreign
institutional investors from
securities
206C Collection at source from
alcoholic liquor for human
consumption
206C Collection at source from
timber obtained under
forest lease
206C Collection at source from
timber obtained by any
mode other than a forest
lease
206C Collection at source from
any other forest produce
(not being Tendu leaves)
206C Collection at source for
scrap
206C Collection at source from
contractors or licensee or
lease relating to parking
lots
206C Collection at source from
contractors or licensee or
lease relating to mine or
quarry
206C Collection at source from
Tendu leaves
Total tax deducted or collected at source
Interest
Penalty
Others
Grand Total
Enter the details of receipts, expenses and capital outgo and corresponding TDS and TCS amounts, section
NOTE ► wise. The total of TDS and TCS in Col.9 should match total of TDS and TCS deposited into the account of
Central Government.

SCH PAY Details of payment of tax deducted or collected at source

Sl.No. Challan Identification Number (CIN) Amount

…/11

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 I-TAX-31 -11- Shakun & Company (Services) Pvt. Ltd.

(f) in Form 24Q, for Annexure I, the following Annexure I shall be substituted, namely:-

Annexure I
Deductee-wise break-up of TDS
(Please use separate Annexure for each line – item in the table at
S. No. 04 of main Form 24Q)

Details of salary paid and tax deducted thereon from the employees
BSR code of branch where tax is Name of Employer
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.323
Interest
Others
Total of the above

Sr. Employee Unique PAN of the Name of Date of Taxable TDS Sur- Edn. Total Tax Total Date of Date of Reason for
No. Reference no. Tran- employee employee payment amount on charge Cess deducted Tax deduc- Deposit non-
provided by saction credit which tax (319+ deposi- tion deduction/
employer Number deducted Rs. 320+ ted Rs. lowest
(UTN) 321) Rs. deduction*
(313) (314) (348) (315) (316) (317) (318) (319) (320) (321) (322) (323) (324) (325) (326)
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for deducting tax at

source…………………………..
Date : Name and designation of person responsible for deducting
tax at source …………..

Note.-

* Write “A” if “lower deduction” or Write “B” if “no deduction” is on account of a certificate under section 197.

(g) in Form 26Q-

(i) for the words, figures and letters “see sections 193, 194A, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H,
194-I, 194J, 194LA and rule 31A”, the words, figures, letters and brackets “see rule 31A(1)(c)(ii)”, shall be
substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line – item in the table at
S. No. 04 of main Form 26Q)

Details of amount paid/credited during the quarter ended …………. (DD-MM-YYYY) and of tax deducted at source
BSR code of branch where tax is Name of Deductor
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.425
Interest
Others
Total of the above

…/12

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 I-TAX-31 -11- Shakun & Company (Services) Pvt. Ltd.

(f) in Form 24Q, for Annexure I, the following Annexure I shall be substituted, namely:-

Annexure I
Deductee-wise break-up of TDS
(Please use separate Annexure for each line – item in the table at
S. No. 04 of main Form 24Q)

Details of salary paid and tax deducted thereon from the employees
BSR code of branch where tax is Name of Employer
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.323
Interest
Others
Total of the above

Sr. Employee Unique PAN of the Name of Date of Taxable TDS Sur- Edn. Total Tax Total Date of Date of Reason for
No. Reference no. Tran- employee employee payment amount on charge Cess deducted Tax deduc- Deposit non-
provided by saction credit which tax (319+ deposi- tion deduction/
employer Number deducted Rs. 320+ ted Rs. lowest
(UTN) 321) Rs. deduction*
(313) (314) (348) (315) (316) (317) (318) (319) (320) (321) (322) (323) (324) (325) (326)
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for deducting tax at

source…………………………..
Date : Name and designation of person responsible for deducting
tax at source …………..

Note.-

* Write “A” if “lower deduction” or Write “B” if “no deduction” is on account of a certificate under section 197.

(g) in Form 26Q-

(i) for the words, figures and letters “see sections 193, 194A, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H,
194-I, 194J, 194LA and rule 31A”, the words, figures, letters and brackets “see rule 31A(1)(c)(ii)”, shall be
substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line – item in the table at
S. No. 04 of main Form 26Q)

Details of amount paid/credited during the quarter ended …………. (DD-MM-YYYY) and of tax deducted at source
BSR code of branch where tax is Name of Deductor
deposited_
Date on which tax deposited
(dd-mm-yyyy)
Challan Serial No.
Section under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.425
Interest
Others
Total of the above

…/12

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I-TAX-31 -12- Shakun & Company (Services) Pvt. Ltd.

Sr. Deductee Unique PAN of Name of Date of Amount Paid TDS Sur- Educa Total Tax Total Date Rate at Reason for
No. code (01- Tran- the the payment/ paid/ by charge -tion deducted Tax of which non-
Company saction deductee deductee credit credi- book Cess (421+ deposi- deduc- deduc- deduction/
02-Other Number ted Rs. entry 422+ ted Rs. tion ted lower
than (UTN) or 423) Rs. deduction*
Company) other-
wise
414 415 429 416 417 418 419 420 421 422 423 424 425 426 427 428
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for deducting tax at

source…………………………..
Date : Name and designation of person responsible for deducting tax at
source …………..

Note.- * Write “A” if “lower deduction” or “no deduction” is on account of a certificate under section 197.
Write “B” if no deduction is on account of declaration under section 197A.

(h) in Form 27Q-

(i) for the words, figures and letters “see sections 194E, 195, 196A, 196B, 196C, 196D and rules 31A and
37A”, the words, figures, letters and brackets “see rule 31A(1)(c)(i)”, shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line item in the table at S. No. 4 of main Form 27Q)
Details of amounts paid/credited during the quarter ended ………….. (DD-MM-YYYY) and of tax deducted at source

Age code of the branch where tax is deposited Name of Deductor

Date on which tax deposited (dd-mm-yyyy)
Challan Serial No.
Heading under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.725
Interest
Others
Total of the above

Sr. Deductee Unique PAN of Name of Date of Amount Paid TDS Sur- Educa- Total Tax Total Date of Rate at Reason for
No. code (01- Tran- the the payment/ paid/ by charge tion deducted Tax deduc- which non-
Company saction deductee deductee Credit credited book Cess (721+ deposi- tion deduc- deduction/
02-Other Number Rs. entry 722+ ted Rs. ted lowest
than (UTN) or 723) Rs. deduction*
Company) other-
wise
714 715 729 716 717 718 719 720 721 722 723 724 725 726 727 728
1
2
3
4
5

Total

…/13

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I-TAX-31 -12- Shakun & Company (Services) Pvt. Ltd.

Sr. Deductee Unique PAN of Name of Date of Amount Paid TDS Sur- Educa Total Tax Total Date Rate at Reason for
No. code (01- Tran- the the payment/ paid/ by charge -tion deducted Tax of which non-
Company saction deductee deductee credit credi- book Cess (421+ deposi- deduc- deduc- deduction/
02-Other Number ted Rs. entry 422+ ted Rs. tion ted lower
than (UTN) or 423) Rs. deduction*
Company) other-
wise
414 415 429 416 417 418 419 420 421 422 423 424 425 426 427 428
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for deducting tax at

source…………………………..
Date : Name and designation of person responsible for deducting tax at
source …………..

Note.- * Write “A” if “lower deduction” or “no deduction” is on account of a certificate under section 197.
Write “B” if no deduction is on account of declaration under section 197A.

(h) in Form 27Q-

(i) for the words, figures and letters “see sections 194E, 195, 196A, 196B, 196C, 196D and rules 31A and
37A”, the words, figures, letters and brackets “see rule 31A(1)(c)(i)”, shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Deductee-wise break-up of TDS
(Please use separate Annexure for each line item in the table at S. No. 4 of main Form 27Q)
Details of amounts paid/credited during the quarter ended ………….. (DD-MM-YYYY) and of tax deducted at source

Age code of the branch where tax is deposited Name of Deductor

Date on which tax deposited (dd-mm-yyyy)
Challan Serial No.
Heading under which payment made TAN
Total TDS to be allocated among deductees as in the
vertical total of col.725
Interest
Others
Total of the above

Sr. Deductee Unique PAN of Name of Date of Amount Paid TDS Sur- Educa- Total Tax Total Date of Rate at Reason for
No. code (01- Tran- the the payment/ paid/ by charge tion deducted Tax deduc- which non-
Company saction deductee deductee Credit credited book Cess (721+ deposi- tion deduc- deduction/
02-Other Number Rs. entry 722+ ted Rs. ted lowest
than (UTN) or 723) Rs. deduction*
Company) other-
wise
714 715 729 716 717 718 719 720 721 722 723 724 725 726 727 728
1
2
3
4
5

Total

…/13

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 I-TAX-31 -13- Shakun & Company (Services) Pvt. Ltd.

Verification
I, …………………, hereby certify that all the particulars furnished above are correct and complete.
Place: Signature of person responsible for deducting tax at source…………………………..
Date : Name and designation of person responsible for deducting tax at source …………..

Note.-
* Write “A” if “lower deduction” or “no deduction” is on account of a certificate under section 197.
Write “B” if no deduction is on account of declaration under section 197A.
Write “G” if grossing up has been done.”.

(i) in Form 27EQ-

(i) for the figure and letters “31AA”, the figure and letter “31A” shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Party wise break-up of TCS
(Please use separate Annexure for each line - item in the table
at S. No. 04 of main Form 27EQ)
Details of amounts paid/debited during the quarter ended ………….. (DD-MM-YYYY) and of tax colleted at source

BSR code of the branch where tax is deposited_ Name of Collector

Date on which tax deposited (dd-mm-yyyy)
Challan Serial No.
Collection Code under which payment made1 TAN
Total TCS to be allocated among parties as in the vertical total of col.676
Interest
Others
Total of the above

Sr. Party Unique PAN Name Total Amount Date of Paid by TDS Sur- Educa- Total Tax Total Date of Rate at Reason for
No. code (01- Tran- of the of the value of paid/ which book charge tion collec-ted Tax collec- which non-
Company saction party party the debited amount entry Cess (672+ deposi- tion collec- deduction/
02-Other Number purch- Rs. paid/ or 673+ ted Rs. ted lowest
than (UTN) ase(s) debited other- 674) Rs. deduction2
Company) wise
664 665 680 666 667 668 669 670 671 672 673 674 675 676 677 678 679
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for collecting tax at source…………………………..

Date : Name and designation of person responsible for collecting tax at source …………..

Notes.- 1. Please write collection code A for Alcoholic liquor for human consumption, B for Timber obtained under a
forest lease, C for Timber obtained by any mode other than under a forest lease, D for any other forest
produce not being timber or tendu leaves, E for Scrap, F for Parking lot, G for Toll plaza, H for Mining and
Quarrying.
2. Write “A” if “lower collection” is as per section 206(9).
Write “B” for any other reason, give details in separate sheet.

Sd/-
(Vijay K. Jaiswal)
Under Secretary to the Government of India

F.No.142/22/2008-TPL
Issued by:
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
New Delhi

Note:- The principal rules were published vide Notification No.S.O.969(E) dated the 26th March, 1962 and last amended by Income-
tax (6th Amendment) Rules, 2009 vide Notification S.No.740(E) dated 16.3.2009.

** ** **

Information on this page is provided by Shakun & Company (Services) Private Limited, New Delhi, India to
its subscribers against the annual subscription. Non-subscribers may visit www.shakun.com for more details.
 I-TAX-31 -13- Shakun & Company (Services) Pvt. Ltd.

Verification
I, …………………, hereby certify that all the particulars furnished above are correct and complete.
Place: Signature of person responsible for deducting tax at source…………………………..
Date : Name and designation of person responsible for deducting tax at source …………..

Note.-
* Write “A” if “lower deduction” or “no deduction” is on account of a certificate under section 197.
Write “B” if no deduction is on account of declaration under section 197A.
Write “G” if grossing up has been done.”.

(i) in Form 27EQ-

(i) for the figure and letters “31AA”, the figure and letter “31A” shall be substituted;

(ii) for the Annexure, the following Annexure shall be substituted, namely:-

Annexure
Party wise break-up of TCS
(Please use separate Annexure for each line - item in the table
at S. No. 04 of main Form 27EQ)
Details of amounts paid/debited during the quarter ended ………….. (DD-MM-YYYY) and of tax colleted at source

BSR code of the branch where tax is deposited_ Name of Collector

Date on which tax deposited (dd-mm-yyyy)
Challan Serial No.
Collection Code under which payment made1 TAN
Total TCS to be allocated among parties as in the vertical total of col.676
Interest
Others
Total of the above

Sr. Party Unique PAN Name Total Amount Date of Paid by TDS Sur- Educa- Total Tax Total Date of Rate at Reason for
No. code (01- Tran- of the of the value of paid/ which book charge tion collec-ted Tax collec- which non-
Company saction party party the debited amount entry Cess (672+ deposi- tion collec- deduction/
02-Other Number purch- Rs. paid/ or 673+ ted Rs. ted lowest
than (UTN) ase(s) debited other- 674) Rs. deduction2
Company) wise
664 665 680 666 667 668 669 670 671 672 673 674 675 676 677 678 679
1
2
3
4
5

Total

Verification

I, …………………, hereby certify that all the particulars furnished above are correct and complete.

Place: Signature of person responsible for collecting tax at source…………………………..

Date : Name and designation of person responsible for collecting tax at source …………..

Notes.- 1. Please write collection code A for Alcoholic liquor for human consumption, B for Timber obtained under a
forest lease, C for Timber obtained by any mode other than under a forest lease, D for any other forest
produce not being timber or tendu leaves, E for Scrap, F for Parking lot, G for Toll plaza, H for Mining and
Quarrying.
2. Write “A” if “lower collection” is as per section 206(9).
Write “B” for any other reason, give details in separate sheet.

Sd/-
(Vijay K. Jaiswal)
Under Secretary to the Government of India

F.No.142/22/2008-TPL
Issued by:
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
New Delhi

Note:- The principal rules were published vide Notification No.S.O.969(E) dated the 26th March, 1962 and last amended by Income-
tax (6th Amendment) Rules, 2009 vide Notification S.No.740(E) dated 16.3.2009.

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