IT (NINETEENTH AMDT.) RULES, 2005

Income-tax (Nineteenth Amdt.) Rules, 2005 – Amendments in Rules 31A, 31AA, 31AB, 37 and 37A and substitution of rule 36A of Part VI; amendments in rules 37E and 37F of Part VIA; amendments in Form No. 16, Form No. 16A, Form No. 16AA and Form No. 27D; omission of Form No. 27 and insertion of Form No. 27Q of Appendix II of Income-tax Rules, 1962

NOTIFICATION NO. 178/2005 [F. NO. 142/4/2005-TPL] DATED 30-6-2005

In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. (1) These rules may be called the Income-tax (Nineteenth Amendment) Rules, 2005.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—

(A) in Part VI,—

 (a)  rule 31A shall be numbered as sub-rule (1) thereof and in sub-rule (1) as so numbered,—

  (i)  for the words “the prescribed income-tax authority or to the person authorised by such authority”, the words and brackets “the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)” shall be substituted;

 (ii)  for the words, figures and letters “on or before the 30th April”, the words, figures and letters “on or before the 15th June” shall be substituted;

 (b)  in rule 31A, after sub-rule (1), the following provisos shall be inserted, namely:—

        “Provided that the person responsible for deducting tax at source in the case of every office of Government and the principal officer in the case of every company responsible for deducting tax at source shall deliver or cause to be delivered such quarterly statements on computer media (3.5″ 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):

        Provided further that a person other than a person referred to in the first proviso, responsible for deducting tax at source, may at his option, deliver or cause to be delivered the quarterly statements on computer media (3.5″ 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):

        Provided also that a person responsible for deducting tax at source from the payments referred to in rule 37A shall furnish quarterly statements in accordance with the provisions of rule 37A and rule 37B.”;

  (c)  in rule 31A, after the provisos to sub-rule (1) as so inserted, the following shall be inserted, namely:—

        “(2) The person responsible for deducting tax at source and preparing quarterly statements shall,—

  (i)  quote his tax deduction and collection account number (TAN) and permanent account number (PAN) in the quarterly statement:

        Provided that the permanent account number shall not be required to be quoted where tax has been deducted by or on behalf of the Government;

 (ii)  quote the permanent account number of all persons in respect of whose income, tax has been deducted:

        Provided that the permanent account number shall not be quoted in respect of the persons to whom the second proviso to sub-section (5B) of section 139A of the Act applies;

(iii)  furnish particulars of the tax paid to the Central Government.

        (3) The person responsible for deducting tax at source and preparing quarterly statements on computer media shall, in addition to the provisions in sub-rule (2),—

  (i)  prepare the quarterly statement as per the data structure provided by the e-filing Administrator designated by the Board for the purposes of administration of Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 supported by a declaration in Form No. 27A in paper format:

        Provided that in case any compression software has been used for preparing the quarterly statement on computer media, such compression software shall be furnished on the same computer media;

 (ii)  affix a label indicating name, permanent account number, tax deduction and collection account number and address of the person responsible for deduction of tax at source, the period to which the statement pertains and the volume number of the said computer media in case more than one volume of such media is used.”;

 (d)  rule 31AA shall be numbered as sub-rule (1) thereof and in sub-rule (1) as so numbered, for the words “the prescribed income-tax authority or the person authorised by such authority”, the words and brackets “the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)” shall be substituted;

  (e)  in rule 31AA, after sub-rule (1), the following provisos shall be inserted, namely:—

        “Provided that the person responsible for collecting tax at source on behalf of Government and the principal officer in the case of every company responsible for collecting tax at source shall deliver or cause to be delivered such quarterly statements on computer media (3.5″ 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):

        Provided further that a person other than a person referred to in the first proviso, responsible for collecting tax at source, may at his option, deliver or cause to be delivered the quarterly statements on computer media (3.5″ 1.44 MB floppy diskette or CD-ROM of 650 MB capacity).”;

  (f)  in rule 31AA, after the provisos to sub-rule (1) as so inserted, the following shall be inserted, namely:—

        “(2) The person responsible for collecting tax at source and preparing quarterly statements shall,—

  (i)  quote his tax deduction and collection account number (TAN) and permanent account number (PAN) in the quarterly statement:

        Provided that the permanent account number shall not be required to be quoted where tax has been collected by or on behalf of the Government;

 (ii)  quote the permanent account number of all persons in respect of whose income, tax has been collected;

(iii)  furnish particulars of the tax paid to the Central Government;

        (3) The person responsible for collecting tax at source and preparing quarterly statements on computer media shall, in addition to the provisions in sub-rule (2),—

  (i)  prepare the quarterly statement as per the data structure provided by the e-filing Administrator designated by the Board for the purposes of administration of Electronic Filing of Returns of Tax Collected at Source Scheme, 2005 supported by a declaration in Form No. 27A in paper format:

        Provided that in case any compression software has been used for preparing the quarterly statement on computer media, such compression software shall be furnished on the same computer media;

 (ii)  affix a label indicating name, permanent account number, tax deduction and collection account number and address of the person responsible for collection of tax at source, the period to which the statement pertains and the volume number of the said computer media in case more than one volume of such media is used.”

 (g)  in rule 31AB,—

  (i)  for the words, figures, letters and brackets “The prescribed income-tax authority or the person authorised by such authority referred to in section 203AA or the second proviso to sub-section (5) of section 206C”, the words and brackets “The Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems)” shall be substituted;

 (ii)  for the words, figures and letters “a statement in Form No. 26AS by the 15th June”, the words, figures, letters and brackets “a statement referred to in section 203AA or the second proviso to sub-section (5) of section 206C, in Form No. 26AS by the 31st July” shall be substituted;

 (h)  for rule 36A, the following rule shall be substituted, namely:—

        “36A. The returns referred to in rules 37 and 37A shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems).”;

  (i)  in rule 37, for the words “Assessing Officer”, the words and brackets “Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)” shall be substituted;

  (j)  in rule 37A,

 (1)  for the words and figures “Form No. 27”, wherever they occur, the words, figures and letter “Form No. 27Q” shall be substituted;

 (2)  for the words “Assessing Officer” the words and brackets “Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)” shall be substituted;

(B) in Part VIA,

 (a)  in rule 37E, for the words “Income-tax Authority”, the words and brackets “Director General of Income-tax (Systems)” or the person or agency authorised by the “Director General of Income-tax (Systems)” shall be substituted;

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 (b)  for rule 37F, the following rule shall be substituted, namely:—

        “37F. The return referred to in rule 37E shall be furnished to the Director General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems).”

(C) in Appendix II,

 (a)  in Form No. 16,—

  (i)  after item 15, the following item shall be inserted, namely:—

 

        “15A. Education Cess
Rs……….”;

 

 (ii)  for item 17, the following item shall be substituted, namely:—

 

        “17. Tax payable (15+15A-16)
Rs………”;

 

(iii)  for the table under the heading “Details of Tax Deducted And Deposited Into Central Government Account”, the following table shall be substituted, namely:—

“S. No.
TDS
Rs.
Surcharge
Rs.
Education Cess
Rs.
Total tax deposited
Rs.
Cheque /DD No.(if any)
BSR Code of Bank
branch
Date on which tax deposited (dd/mm/yy)
Transfer voucher/ Challan Identification No.”
1.
2.
3.
4.

 

 (b)  In Form No. 16A, for the table under the heading “Details of Payment, Tax Deduction And Deposit Of Tax Into Central Government Account”, the following table shall be substituted namely:—

S. No.
Amount paid/ credited
Date of payment/ credit
TDS
Rs.
Surcharge
Rs.
Education Cess
Rs.
Total tax deposited
Rs.
Cheque /DD No. (if any
BSR Code of Bank Branch
Date on which tax deposited (dd/mm/yy)
Transfer  voucher Challan Identifi-cation No.”
1.
2.
3.
4.

 

  (c)  in Form No. 16AA,—

  (i)  in item 13, in sub-item II, after clause (b), the following clause shall be inserted, namely:—

 

        “(c )Under section 88D
  815 
Rs…….”:

 

 (ii)  for item 14, the following item shall be substituted, namely:—

 

        “14. Aggregate of tax rebates at 13 above [I(g)+II(a )+II(b)+II( c)]
  820 
Rs…….”:

 

(iii)  after item 15, the following item shall be inserted, namely:—

 

        “15A. Education Cess
  834 
Rs…….”:

 

 (iv)  for item 17, the following item shall be substituted, namely:—

 

        “17. Tax payable (15+15A-16)
  841 
Rs…….”:

 

  (v)  for the table under the heading “Details Of Tax Deducted And Deposited Into Central Government Account”, the following table shall be substituted, namely:—

“S. No.
TDS
Rs.
Surcharge
Rs.
Education Cess
Rs.
Total tax deposited
Rs.
Cheque /DD No. (if any)
BSR Code of Bank branch
Date on which tax deposited (dd/mm/yy)
Transfer voucher/ Challan Identification No.”
1.
2.
3.
4.

 

 (d)  Form No. 27 shall be omitted;

  (e)  in Form No. 27D, for the table under the heading “Details of Payment, Tax Collection And Deposit Of Tax Into Central Government

Account”, the following table shall be substituted, namely:—

“S. No.
Amount received/ debited
Date of receipt/ debit
TCS
Rs.
Surcharge
Rs.
Education Cess
Rs.
Total tax deposited
Rs.
Cheque/DD No. (if any)
BSR Code of Bank branch
Date on which tax deposited (dd/mm/yy)
Transfer voucher/ Challan Identification No.”
1.
2.
3.
4.

 

  (f)  After Form No. 27EQ, the following Form shall be inserted, namely:—

“FORM NO. 27Q

[See sections 194E, 195, 196A*, 196B, 196C, 196D and rule 31A and 37A]

Regulatory statement of deduction of tax under sub-section (3) of section 200 of I.T. Act, 1961 in respect of payment other than Salary made to non-residents for the quarter ended June/September/December/March (tick whichever applicable)……(Year)

 

1.(a)Tax Deduction and Collection Account No. (TAN)
 (d)  Assessment year

 

 

 (b)  Permanent Account No. (PAN)
  (e)  Has any statement been filed earlier for this quarter (Yes/No)

 

 

  (c)  Financial year
  (f)  If answer of (e) is ‘Yes’, then Provisional Receipt No. of original statement

 

2. Particulars of the deductor

 

 (a)  Name
 (b)  Type of deductor1
  (c)  Branch/division/If any)
 (d)  Address
        Flat No.
        Name of the premises/building
        Road/street/lane
        Area/location
        Town/City/District
        State
        Pin Code
        Telephone No.
        E-mail

 

1. Relevant in respect of Tax Deduction of Source before 1-4-2003.

3. Particulars of the person responsible for deduction of tax :

 

 (a)  Name
 (b)  Address
        Flat No.
        Name of the premises/building
        Road/street/lane
        Area/location
        Town/City/District
        State
        Pin Code
        Telephone No.
E-mail

 

4. Details of tax deducted and paid to the credit of Central Government:

 

S. No.
Section Code
TDS
Rs.
Surcharge
Rs.
Education Cess
Rs.
Interest
Rs.
Others
Rs.
Total tax deposited
Rs.
Cheque/ DD No. (if any)
BSR code
Date on which tax deposited
Transfer voucher/ challan serial No.2
Whether TDS deposited by book entry? Yes/No3
701
702
703
704
705
706
707
708
709
710
711
712
713
1.
2.
3.
4.
5.

 

5. Details of amounts paid and tax deducted thereon from the deductees

(see annexure)

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…………………………………………………………
Notes:

 

 (1)  Indicate the type of deductor “Government”/”Others”.

 (2)  Government deductors to give particulars of transfer vouchers; other deductors to give particulars of challan no. regarding deposit into bank.

 (3)  Column is relevant only for Government deductors.

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

 

BSR Code of the branch where tax is deposited
Name of Deductor
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 verification of col. 725
Interest
Other
Total of the above

 

 

Sr. No.
Deductee Code (01- Company, O2-Other than Company
PAN of the deductee
Name of the deductee
Date of Payment /Credit
Amount paid/ credited
Rs.
Paid by book entry or otherwise
TDS
Sur-charge
Education Cess
Total Tax deducted (721+ 722+ 723)
Rs.
Total Tax deposited
Rs.
Date of deduction
Rate at which deducted
Reason for non-deduction /lower deduction /grossing up (if any)*
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
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 decucting tax at source………………………………………………………………………………..
Date:
Name and designation of person responsible for deducting tax at source……………………………………………………….

 

Notes:

*Write “A” if the “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.”

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