Monday, May 7, 2012

What are the forms to be used for filing annual/quarterly TDS/TCS returns?


Form No
Particulars
Periodicity
Form 24
Annual return of "Salaries" under Section 206 of Income Tax Act, 1961
Annual
Form 26
Annual return of deduction of tax under section 206 of Income Tax Act, 1961 in respect of all payments other than "Salaries"
Annual
Form 27
Statement of deduction of tax from interest, dividend or any other sum payable to certain persons
Quarterly
Form 27E
Annual return of collection of tax under section 206C of Income Tax Act, 1961
Annual
Form 24Q
Quarterly statement for tax deducted at source from "Salaries"
Quarterly
Form 26Q
Quarterly statement of tax deducted at source in respect of all payments other than "Salaries"
Quarterly
Form 27Q
Quarterly statement of deduction of tax from interest, dividend or any other sum payable to non-residents
Quarterly
Form 27EQ
Quarterly statement of collection of tax at source

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