tag:blogger.com,1999:blog-5154619990263231092024-02-06T19:46:15.240-08:00tnta tax forumTAMILNADU TEACHER ASSOCIATION -TAX FORUM-HELPLINERAMESH K,TNTA TECHNICAL TEAM SECRETARYhttp://www.blogger.com/profile/07328274778623508217noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-515461999026323109.post-61736049172146274002021-02-20T21:33:00.000-08:002021-02-20T21:33:31.612-08:00DDO -RESPONSIBILITIES<p> Every person responsible for making payment of nature
covered by TDS provisions of Income Tax Act shall be
responsible to deduct tax. </p><p> DDO (Drawing & Disbursing Officer), In case of Govt. Office
any officer designated as such. </p><p> Obtain TAN </p><p> Every deductor is required to obtain a unique identification number
called TAN (Tax Deduction Account Number) which is a ten digit alpha
numeric number e.g.DELH90468K. </p><p> This number has to be quoted by the deductor in every correspondence
related to Income Tax matters concerning TDS. </p><p> He/She should obtain PAN of the deductee.
He/She should deduct the tax at correct rate. </p><p> The tax deducted has to be deposited in the designated banks
within specified time. (Govt. deductors shall transfer the tax deducted
through book entry in Government account).This is detailed below: </p><p> By or on behalf of the Government : on the same day</p><p>▬ By or on behalf of any other person : before the 7th of the
following month. </p><p> However, if the amount is credited in the books in the month
of March then the tax should be remitted by 30thApril. </p><p> Note: w.e.f., 01.04.2008 electronic payment of tax has to be
done by all corporate assesses and all persons whose
cases are auditable under section 44B. </p><p><br /></p><p>Use challan no. 281 for depositing TDS amount. </p><p> File statements of tax deduction in the prescribed time. </p><p> The due dates for filing of TDS/TCS statement are : </p><p> 15th of July for Quarter 1, </p><p> 15th of October for Quarter 2, </p><p> 15th of January for Quarter 3 and </p><p> 15th May for last Quarter</p><p>Use correct form to file TDS/TCS Returns. They are: </p><p> Form 24Q for salaries </p><p> Form 26Q for non salaries </p><p> Form 27EQ for TCS </p><p> Form 27A/27B Control sheet for electronic TDS/TCS </p><p> It may be noted that the following persons have to compulsorily file
e-TDS /e-TCS statements </p><p> All government offices/Departments </p><p> All companies /corporations </p><p> All persons whose cases are auditable </p><p> All persons whose TDS statements contain more than 50 deductees. </p>RAMESH K,TNTA TECHNICAL TEAM SECRETARYhttp://www.blogger.com/profile/07328274778623508217noreply@blogger.com0tag:blogger.com,1999:blog-515461999026323109.post-24658054956555170842019-02-20T01:12:00.000-08:002020-02-11T18:13:24.166-08:00TNTA TAX FORUM<div dir="ltr" style="text-align: left;" trbidi="on">
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