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ഇവിടെ പ്രസിദ്ധീകരിക്കുന്ന വിവരങ്ങള്‍ ഇന്റര്‍നെറ്റിലെ വിവിധ സൈറ്റുകളില്‍ നിന്നും അഭ്യുദയകാംക്ഷികളില്‍ നിന്നുമെല്ലാം ലഭിക്കുന്നവയാണ്. അതു കൊണ്ടു തന്നെ ഇവ ഔദ്യോഗികമോ ആധികാരികമോ അവസാനവാക്കോ ആയിരിക്കുകയുമില്ല. അവയുടെ സാധുത ഉറപ്പുവരുത്തേണ്ട ബാധ്യത പൂര്‍ണമായും വായനക്കാര്‍ക്കു തന്നെയായിരിക്കും. അതുമൂലമുണ്ടാകുന്ന ഏതൊരു കഷ്ടനഷ്ടങ്ങള്‍ക്കും മൈ ബ്ലോഗിന് യാതൊരു ബാധ്യതയോ ഉത്തരവാദിത്വമോ ഉണ്ടായിരിക്കുകയില്ല.

Income Tax

                   Tax ekafu6a[ viEXyray jIvn6aruef fak\s,\ oaEra masvuM wOL8i} ni9uM (TDS) pifiy\E6HtuM mU9umasM kUfuEOa] DDO ma{ Quarterly statements (Q1, Q2, Q3,Q4) Py} ecEy/Htumaz\. 2tinayi sm{piy\E6H Form } (1)BSR Code /Transfer Voucher Receipt Number,  (2)Transfer voucher/Challan serial number,  (3)Date of bank challan number /Transfer voucher number 49iv Ec{E6HtuH\. 2v Treasury Officers sm{piy\6u9 24G 49 Electronic Form } ni9uM yTa`kmM  Receipt No.,  DDO Serial No.,  Date  49iNen lBiy\6u9taz\.
24G lBiy\6u9tin\ www.tin-nsdl.com  49 eesRRi} `pEvwiy\6zM. tuf{9\ TAN rjis\RR{ ecy/zM. (TAN rjis\RR{ ecEy/HetNieney9\ 2tie[R taeS Ec{8i7uH\). tuf{9\ TAN Account, log in ecy\t\ ‘VIEW BIN’ click ecy\t\ `fWRiyi} ni9u lBiy\6u9 AIN (Account office Identification Number) enter ecy\t\ ‘From-To’ period ekafu8\ ‘View DDO Status’  click ecy/uk. AvwYmay vivrN] 2vief ni9uM lBiy\6u9taz\.
      TAN Deducters wOL8i} ni9uM pifiy\6u9 TDSe[R Quarterly return, submit ecy\ta} ma`tEm 1t\ IT System } vrikyu-U. 1EpaES DDO yuef 38rvaxi8vuM tIru9u-U. Tax 1fc/v{6\ 5`pi} 30 nu muOayi TDS Certificate / Form 16 n}kukyuM EvzM.
      (2011-12 v{We8 Q4 submit ecy\tvruM ecy/a8vruM 26arYN] `wx\Xiy\6uk)
TAN Registration
           The deductors/collectors can register their TANs online. Authenticated access (through user ID and password) is provided to registered deductors/collectors. On login, the following feature are made available to the deductors/ collectors:
  • Request for Consolidated TDS/TCS file for doing correction in the return.
  • Request Form 16A, (Mandatory for Companies and Banks to issue Form 16A generated from TIN to their deductees for deductions made from April 1, 2011 - F.Y. 2011-12).
  • View and download details of default on account of short deduction, short payment or late payment.
  • View request status and download Consolidated / Form 16A / Default file.
  • Download Invalid PAN details in quarterly statement (From FY 2007-08 onwards).
  • View BIN (Book Identification Number) details.
  • Bulk upload of Form 15CA records.
  • Update of TAN registration demographic and contact details.
Steps for registration of TAN online and activation of TAN account
Steps to Register TAN
  1. Register your TAN online at TIN website. For registration of TAN.
  2. Submit the application online.
  3. On successful registration of TAN, a 12 digit alpha numeric registration number will be generated.
  4. Print the acknowledgement and preserve the same for future reference.
  5. On successful registration, user will be required to verify the e-mail ID (s) quoted on re-re-registration of TAN for activating the TAN account.
  6. For verifying the e-mail ID(s), an e-mail containing the link will be sent to the registered e-mail ID (s).
  7. For verification of mobile no. (if provided on registration), an SMS containing six character verification code is sent.
Steps to Activate the TAN account
  1. Click on the link received by e-mail, and provide:
    • TAN
    • TAN registration no. (12 digit alphanumeric no.)
    • Verification code (Six character received by SMS)
  2. On successful validation of TAN, TAN registration and verification code, TAN account will be activated within 24 hours.
  3. On activation of TAN account, an e-mail containing user ID (created on registration of TAN account) will be sent at the registered e-mail ID (s).
Detailed guidelines for Registration of TAN online
a. Details of Deductor/Collector
  1. Mention details of deductor/collector i.e. TAN & TAN Name.
  2. Select appropriate deductor/collector category from the dropdown.
  3. Mention PAN of the deductor/collector. Mention “PANNOTREQD”, in case PAN is not available i.e. deductor is not required to have PAN as per the statute.
  4. The fields PAO Code and DDO Code are mandatorily required to be filled for deductor category “Central Government”.
  5. If PAO Code is not available, then mention value “PAOCDNOTAVBL”.
  6. If DDO Code is not available, then mention value “DDOCDNOTAVBL”.
  7. For PAO Registration number, mention registration number allotted, if any, by Central Record Keeping Agency (CRA) under New Pension System (NPS).
  8. For DDO Registration number, mention registration number allotted, if any, by Central Record Keeping Agency (CRA) under New Pension System (NPS).
b. Contact Details of Deductor/Collector
  1. Mention demographic details of deductor (TAN) i.e. complete address and contact details.
  2. Provide valid email id and telephone no. / mobile no., as the same will be used for subsequent communication.
  3. It is mandatory to provide one e-mail ID.
  4. Provide mobile no. for deductor other than Central govt. and State govt.
  5. Provide details of responsible person and designation.
c. Statement Details
  1. Mention details of any regular e-TDS / TCS quarterly statement accepted in TIN on or after April 01, 2008.
  2. Before providing statement details, check status of statement at the Quarterly Statement Status available at TIN website by entering the TAN and Token Number (earlier known as Provisional Receipt Number).
  3. Enter details of only electronic regular statement accepted at TIN central system.
  4. For entering statement details, you may refer the Provisional Receipt issued at the time of acceptance of the e-TDS / TCS statement or FVU statement statistic report generated by FVU (File Validation Utility) on successful validation of TDS/TCS statement.
d. TAN account details
  1. Select the user ID and password for operating TAN account.
  2. Password entered is case sensitive.
  3. Preserve the user ID and password provided.
  4. Select security question and corresponding answer.
  5. Preserve the security question and corresponding answer.
e. Generation of Acknowledgement/ TAN registration number
  1. Provide the details in the fields marked with asterisk (*).
  2. After filling up the information, click “submit”. On submission of details, if any errors are provided, rectify and re-submit the form.
  3. A confirmation screen with all the data filled by the user is displayed. The same can be either confirmed or edited by selecting the respective option provided at the end of the screen.
  4. On selecting the option ‘edit’, user is taken to the page of registration for editing the details.
  5. On selecting the option ‘confirm’, 12 digit acknowledgement number will be displayed.
  6. Print the acknowledgment and preserve the same for future use.
  7. For future correspondence, mention the TAN registration number provided by TIN along with the TAN.
FORM 24 G
The Pay and Accounts Office (PAO)/ District Treasury Office (DTO)/ Cheque Drawing and Disbursing Office (CDDO) are required to file Form 24G. In case of an office of the Government, where tax has been paid to the credit of Central Government without the production of a challan associated with deposit of the tax in a bank, the PAO / CDDO / DTO or an equivalent office (herein after called as AO in this document) government is required to file Form 24G.It is to be furnished only in electronic form.
  A unique seven digit Accounts Office Identification Number (AIN) shall be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be identified in the system by this number.
Each DDO will be identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department.
Every AO shall furnish one complete, correct and consolidated Form 24G every month having details of all type of deduction / collection viz. TDS-Salary / TDS-Non Salary / TDS-Non Salary Non Residents / TCS.
The contents of Form 24G should be as follows:
  • Details of the AO filing Form 24G (AIN, name, demographic information, contact details).
  • Category of AO (Central / State Government) along with details of ministry / state.
  • Statement details (month and year for which Form 24G is being filed).
  • Payment summary; nature of deduction wise (TDS – Salary /TDS Non-salary / TDS – Non-salary Non-resident / TCS).
  • DDO wise payment details (TAN of DDO, name, demographic details, total tax deducted and remitted to the Government account (A.G. / Pr.CCA).
  • DDOs which are associated with the AO. If the DDO wants to add/delete or update details of DDO, same should be mentioned in the statement.
The statement can be furnished at any of the TIN-Facilitation Centers (TIN-FC) managed by National Securities Depository Limited (NSDL)  along with Form 24G Statement Statistics Report duly signed by the AO.Once Form 24G is accepted by the TIN-FC, it will issue a provisional receipt with a unique number (provisional receipt number) to the AO as a proof of submission of the statement.
TDS CERTIFICATE
                  TDS certificate is to be issued by person deducting tax at source. Every person deducting tax is duty bound to furnish this certificate to the person from whose income/payment the tax has been deducted. The certificate should specify the amount of tax deducted and rate at which it is deducted.
TDS Certificate –
        The certification from the deductor, for the deduction and payment of the respective TDS amount to the Government is issued to the deductee is a TDS certificate. TDS certificate is available also at TIN. All categories of deductors (Individuals, HUF, Firms, Government, etc.) can request from TIN.
Type of TDS Certificate
Salaries (Form 16):
           In case of Salaries, the certificate should be issued in Form 16 containing the Tax computation details and the Tax deducted & Paid details. This refers to the details submitted over Form 24Q.
                  TDS certificate in Form 16 has two parts viz Part A which contains details of tax deducted and deposited by the employer and Part B which contains details of income of the employee and tax thereon. Part A of Form 16 can be downloaded From TIN from F. Y. 2011-12 onwards.
Certificate @ TIN:
                      TDS certificate is generated in TIN on the basis of the details given by the deductor in the TDS return filed by him in TIN. TDS certificate will be generated for deductee records with valid PAN (PAN present in the Income Tax Department database) in TDS statement.
TDS certificate generated from TIN has a unique six character TDS Certificate number assigned to each certificate.
                  The details of responsible person for issue of Form 16A are provided by the deductor. The user will also have the option to digitally sign or manually sign the TDS certificate at the time of converting the Form 16/16A text file to Form 16/16A PDF file (PAN wise).
                          TDS certificate is available to TANs registered at TIN website.
TIN is not responsible for any mismatch in the TDS certificate and the actual transaction of the taxpayer with the deductor.
Procedure to request for Form 16/16A
1. Login to TAN Registration Account with user id, password and TAN.
2. Request for Form 16A can be made for the TAN logged in only. One TAN cannot request for Form 16A of another TAN.
3. On successful login, under menu ‘TDS certificate’, select option ‘Form 16/16A File Request’.
4. Clicking on aforementioned option, screen to provide following details will be displayed.
a. For Form 16A
    • Token number of accepted regular statement, Quarter and Financial Year for which Form 16A required.
    • On confirmation of above, details of challan/transfer voucher and deductee present in the TDS statement filed for the period for which Form 16A requested. This information is for verification purpose.
b. For Form 16
    • Token number of accepted regular statement and Financial Year for which Form 16 required.
    • On confirmation of above, details of challan/transfer voucher and three deductee present in the TDS statement filed for the period of which PRN is mentioned in previous screen. This information is for verification purpose.
5. Verification details:
  1. Provide updated details (corrected details, if any correction statement is submitted and accepted).
  2. For Form 16, details of Form 24Q of any quarter of F.Y. for which Form 16 is required should be provided.
  3. For Form 16A, details of Form 26Q/27Q of quarter for which Form 16A is required should be provided.
  4. For verification purpose if challan / transfer voucher details are provided for Form 26Q, deductee details also should be provided of Form 26Q only.
  5. Provide details of any one challan / transfer voucher present in the TDS statement (salary TDS statement for Form 16 and non salary TDS statement for Form 16A).
  6. Provide details of any three distinct deductee records (PAN and corresponding deducted amount) present in the TDS statement (salary TDS statement for Form 16 and non salary TDS statement for Form 16A), i.e. it is not required to mention deductee details which are associated to the challan / transfer voucher provided.
  7. If distinct deductee detail record in the statement is less than three then provide available distinct combination of PAN of deductee and corresponding deducted amount.
6. Form 16/16A will be provided on successful verification.
7. Option to request Form 16/16A for one PAN or all PANs is available.
8. Five attempts within a day are provided to correctly answer the verification questions for statement required.
9. In case of five unsuccessful attempts within a day for the same period request for such period can be placed only on next day.
10. On successful verification, request number is generated. TDS certificate is e-mailed to the user within 48 hours on the e-mail ID provided at the time of TAN registration.
11. TDS certificate is provided in a text file. In case of large number of records in the Form 16A requested, the TDS certificate is split in multiple files and emailed, owing to restriction of mail size at the user.
12. In case TDS certificate is split in multiple files then each file is sent by separate e-mail. File is password protected. To open the file, enter TAN registration number.
13. In addition to the e-mail, TDS certificate is also available for download.

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