d:income tax 2013notes ax

1

BZmb \nIpXn - F¥v ? Fßs\?\nivNnX XpIbv°papIfn¬ hcpam\ap≈ hyIvXnIƒ AhcpsS hcpam\sØ

ASnkvYm\s∏SpØn\¬tI≠Xmb \nIpXnbmWv hcpam\ \nIpXn (Income tax).hcpam\ \nIpXn ]cn[nbn¬ hcp∂ Hmtcm DtZymKÿ\pw AXmXv h¿jsØ \nIpXn

IrXyambpw AS®ncn°Ww

\nIpXn \¬Ip∂Xn\v {][m\ambpw 3 am¿§ßfmWv \nehnep≈Xv.

1) hcpam\ t{imX n¬ \n∂pw \nIpXn Ingnhv sNøs∏SpI(Tax deducted at Source (TDS)

2) ap≥Iqdmbn hcpam\w Ak v sNbvXv \nIpXn ap≥Iq¿ \¬IpI (Advance Tax)

3) kzbw \n¿Æbn°s∏´v \nIpXn \¬IpI (Self assessed Tax)

ASbv°s∏´ hcpam\ \nIpXn IrXyamtWmsb∂Xv C≥Iw SmIvkv hIp∏v ]cntim[n®v

Dd∏p hcpØpIbpw \¬Xnb \nIpXn hnhcw icnbs√¶n¬ Unam≥Uv t\mókv

\¬IpIbpw sNøpw.

k¿°m¿ DtZymKkvYsc kw_‘n®v, hcpam\ t{imX n¬ \n∂pw \nIpXn Ingnhv

sNøs∏Sp∂, H∂masØ coXnbmWv _m[Iw. F√m h¿jhpw s^{_phcn amksØ

iºfØn¬ \n∂pw AXmXv h¿jsØ C≥IwSmIvkv IpSn»nI CuSm°p∂ coXnbmWv

\nehnep≈Xv. F∂m¬ iºfØn¬ \n∂pw SmIvkv XpI C≥Iw SmIvkv C\Øn¬

Ipdhv sNøp∂XpsIm≠v am{Xw C≥Iw SmIvkvv kw_‘n® DØchmZnXzw

Ahkm\n°p∂n√. SmIvkv Bbn \mw \¬Ip∂ XpI, Hmôknse t{UmbnwKv &

Unkvt_gvknwKv Hmôk¿, Pn√m {Sjdn Hmôk¿ F∂nh¿ hgn C≥IwSmIvkv

Un∏m¿´vsa‚n¬ FØnbn´ps≠∂pw Dd∏v hcptØ≠Xp≠v. Hmtcm h¿jsØbpw

hcpam\w G{]nen¬Øs∂ Fkv‰nta‰v sNbvXv AXn≥taep≈ SmIvkv 12 KUp°fmbn

hn`Pn®v G{]n¬ apX¬Xs∂ iºfØn¬ \n∂pw C≥Iw SmIvkv C\Øn¬ Ipdhv

sNøpsa¶n¬ \∂v.

C≥Iw SmIvkv \¬tI≠h¿2012 - 13 kmºØnI h¿jsØ coXnb\pkcn®v iºfw, Aeh≥kpIƒ F∂o

C\ßfn\mbn BsI c≠v e£w cq]tbm AXn¬ Xmsgtbm XpI hcpam\ambn D≈h¿

C≥Iw SmIvkv ]cn[nbn¬ hcp∂n√. (CXv kw_‘n®p≈ hniZhnhcßƒ A\p_‘w

1 Bbn tN¿Øncn°p∂p)

2 e£Øn\pta¬ 5 e£w hscbp≈ hcpam\Øn\v 10% Dw

5 e£Øn\pta¬ 10 e£w hscbp≈ hcpam\Øn\v 20% Dw

10 e£Øn\ptaep≈ hcpam\Øn\v 30% Dw BWv hcpam\ \nIpXn

DZmlcWambn, Ggv eIvjw cq] hm¿jnI hcpam\ap≈ Hcp DtZymKkvY≥,Ggv eIvj-

Ønse BZy c≠v eIvjØn\v \nIpXn \¬tI≠Xn√. _m°nbp≈ 3 e£Øn\v 10%

Dw ASpØ 2 e£Øn\v 20% Dw \nIpXn \¬IWw.

iºfw ssI∏‰p∂ (hcpam\w ssI∏‰p∂) AXmXv DtZymKÿ\mWv SmIvkv ASbv°p-

hm≥ _m≤yÿ≥. sk£≥ 192 A\pkcn®,v t^mw \º¿ 24Q ¬ aq∂v amkØn-

semcn°¬ DDO C.‰n.Un.Fkv dnt´¨ ̂ b¬ sNbvXn´ps≠∂v Hmtcm DtZymKÿ\pw

Dd∏v hcpØWw. Hmtcm Poh\°mc\pw AhchcpsS form 26AS ]cntim[n®v C.

‰n.Un.Fkv dnt´¨ ^b¬ sNbvXn´ps≠∂v Dd∏phcpØphm\mIpw.

C.‰n.Un.Fkv dnt´¨ ^b¬ sNøp∂Xn\p≈ H∂mw ]mZw Pqsse 15 \pw c≠mw

]mZw HIvtSm_¿ 15 \pw aq∂mw ]mZw P\phcn 15 \pw \memw ]mZw sabv 15 \pw

Ahkm\n°p∂psh∂v Hm¿°pI.

2

Tax deducted at Source (TDS)iºfw ssI∏‰p∂ am¿§ØneqsS (Source)Xs∂ SmIvkv ]nSn°p∂ coXnbmWv TDSk¿°m¿ iºfw ]‰p∂ Dt±ymKÿ¿°v Cu coXnbmWv Ahew_n®n´p≈Xv. Hmtcm

DtZymKÿ\pw SmIvkv IW°m°n AXmXv amkw iºfØn¬ \n∂pw C≥Iw SmIvkv

C\Øn¬ Ipdhv sNøpIbpw AXmXv h¿jsØ IpSninI s^{_phcnbnse iºf-

Øn¬ Xo¿°pIbpw sNøp∂p.

Hcp hyIvXnbpsS Hcp h¿jsØ \nIpXn _m≤yX ]Xn\mbncw cq]tbm AXn¬°qSp-

Xtem Bbm¬ \nIpXn amkXhWIfmbn ]nSn°Ww. sk]vXw_¿ 15\v apºv \nIpXn-

bpsS 30% Dw, Unkw_¿ 15 \papºv 60% Dw am¿®v 15 \papºv 100% Dw XnIpXn

]nSn®ncn°Ww. sk]vXw_¿, Unkw_¿ amkßfn¬ C°mcyw \n¿_‘ambpw \S∏n-

em°phm≥ Hmtcm DtZymKkvY\pw {i≤n®m¬ s^{_phcn amkØnse iºfØn¬

SmIvkv C\Øn¬ H∂n®v henb XpI ]nSn°p∂Xv Hgnhm°mw.

t{UmbnwKv & Unkvt_gvknwKv Hmôk¿Hmtcm Hmôknsebpw t\m¨ Kk‰Uv Poh\°mcpsS thX\w IrXyambn e`yam°p-

∂Xn\p≈ DØchmZnXzw DDO ¬ \n£n]vXamWv. AXpt]mse Cu DtZymKÿcn¬

\n∂pw C≥Iw SmIvkv C\Øn¬ Ipdhv sNøp∂ XpI, IrXy kabØv C≥Iw SmIvkv

Un∏m¿´vsa‚n¬ e`n®n´ps≠∂v Dd∏v hcpØp∂ DØchmZnXzhpw DDObv°v D≠v.

ta¬ {]kvXmhn® coXnbn¬, t^mw 24 Q ¬ Hmtcm Hmôkntebpw C.‰n.Un.Fkv

dnt´¨ \n›nX XobXn°v apºv Hmtcm ]mZh¿jØnepw ^b¬ sNtø≠Xmb

DØchmZnXzw DDObv°v BWv. CXv I¿i\ambpw ]men°phm\pw {i≤n°Ww.

t^mw 16Hmôknse DtZymKkvY¿°v sabv 31 \v apºv t^mw 16 \¬tI≠Xpw DDObmWv.

Hmtcm DtZymKkvY\pw AXmXv h¿jw iºfw, Acntbgvkv, Aeh≥kpIƒ F∂o

C\ßfn¬ \¬Inb hcpam\ hnhchpw, C≥Iw SmIvkv Dƒs∏sSbp≈ IngnhpIfpsS

hnhchpw {]Xn]mZn°p∂ kvt‰‰vsa‚ v BWv t^mw 16. C≥Iw SmIvkv hIp∏ns≥d

\nivNnX t^manemWv CXv \¬tI≠Xv. GsX¶nepw ImcWhim¬ Hcp DtZymKkvY≥

t\cn´v BZmb \nIpXn AS®n´ps≠¶n¬ AXns≥d hnhcßƒ t^mw 16 ¬ DDOtN¿t°≠Xn√.

DDO \¬Ip∂ t^mw 16 ]cntim[n®v icnsb∂pd∏phcpØnbXn\ptijw Cu t^mw

16 s≥d ASnkvYm\Øn¬ Hmtcm DtZymKkvY\pw C≥Iw SmIvkv dnt´¨ ^b¬

sNøWw.

TAN (Tax deduction and collection Account Number)Hmtcm Hmôkn\pw Hmtcm TAN D≠mbncn°pw. iºfØn¬ \n∂pw skIvj≥ 192

A\pkcn®v Ipdhv sNøs∏Sp∂ XpI Cu TAN emWv BZyw ASbv°s∏Sp∂Xv. 10

A°ßƒ/A£cßƒ ASßnb tImUmWv Sm≥. BZy \mev tImUpIƒ alphabet(Cw•ojv A£cßƒ) Bbncn°pw ASpØ A©v tImUpIƒ A°ßfpw ]n∂oSp≈

Hcp tImUv B¬^ms_‰pw Bbncn°pw. (DZmlcWw : TVDG 00816G )

Hcp Un∏m¿ v́sa‚nse Hmtcm Hmôknepw kzX{¥ NpaXebp≈ BZy DDOsb \nban-

°ptºmƒ Abmƒ \nban°s∏Sp∂ Hmôkns≥d TAN C≥Iw SmIvkv hIp∏n¬ \n∂pw

t\SWw. ]n∂oSv Cu Hmôknte°v DDOam¿ amdnamdn h∂mepw Cu TAN ¬XpScphm\mIpw.

3

DZmlcWambn, 2012 -13 h¿jØn¬ shmt°jW¬ lb¿ sk°≥Udn hIp∏n¬

kzX{¥ NpaXebp≈ {]n≥kn∏¬am¿ DDOamcmbn \nban°s∏´p. At∏mƒ,

shmt°jW¬ lb¿ sk°≥Udn hIp∏nse F√m ]pXnb DDO amcpw VHSEhIp∏n≥ Iognep≈ {]n≥kn∏mfns≥d TAN t\Snbn´ps≠∂v Dd∏v hcpØWw.

Ch¿, VHSE ¬ {]n≥kn∏mƒ XkvXnI \nehn¬ hcp∂Xn\p apºv D≈,

s]mXphnZym`ymk hIp∏nse TAN XpScphm≥ ]mSn√.

]pXnb TAN e`nt°≠h¿ TIN Facilitation Centre (Tin Falicitation Centres s≥d

enkv‰v A\p_‘w 2 Bbn tN¿Øncn°p∂p)Ifn¬ _‘s∏´v TAN t\tS≠XmWv.

TDS hnhcßƒ IrXyambn \¬ImXncp∂m¬TDS tÃ‰vsa≥dv ̂ b¬ sNømXncp∂m¬ N´w 234 (E) A\pkcn®v Hmtcm ZnhkØn-

\pw 200 cq] (Subject to a maximum amount of TDS deducted) ]enibmbn CuSm°pw

IqSmsX N´w 271 H (CXv 1/7/2012 \v \nehn¬ h∂p) {]Imcw 10000 cq] apX¬ 1e£w cq] hsc ]ng CuSm°phm\pw CXv ImcWamtb°mw N´w 276 B/BB A\pkcn®v,

TDS ASbv°p∂Xn\v hogvN hcpØnbm¬ 3 amkw apX¬ 7 h¿jw hsc in£bpw

e`nt®°mw.

{Sjdn Hmôk¿amcn¬ \n∂pw DDOam¿ BIN(Book Identification Number) AdnbpI2010 sabv 31 se C≥Iw SmIvkv t\mń^nt°j≥ \º¿ 41/2010 A\pkcn®v Hmtcm

Hmôknsebpw TDS hnhcßƒ Pn√m {Sjdn Hmôk¿am¿ t^mw 24 G bneqsS C≥Iw

SmIvkv hIp∏nte°v \¬Ip∂p. Hmtcm amkhpw 10˛mw XobXn°v apºv CXv \¬Inbn-

cn°pw. Hmtcm amkhpw DDO am¿ \¬Ip∂ _n√ns\ ASnkvYm\s∏SpØnbmWv t^mw

24 G Xømdm°p∂Xv. Pn√m {Sjdn Hmôk¿am¿°v t^mw 24 G Xømdm°p∂Xn\mh-

iyamb hnhcßƒ (TAN of DDO, Name of DDO, Demographic details, Amount ofTax deducted...etc) Hmtcm DDO bpw AXmXv Pn√m {Sjdn Hmôksd IrXyambpw

Adnbnt°≠XmWv.

t^mw 24 G Pn√m {Sjdn Hmôk¿am¿ C≥Iw SmIvkv hIp∏nte°v \¬In°gnbptºmƒ

Hmtcm TAN te°pw BIN (Book Identification Number) A\phZn°s∏Sp∂p. Cu \º¿

{Sjdn Hmôk¿amcneqsS F√m DDO amcpw AdnbWw. BIN˛¬ Xmsg∏dbp∂

Imcyßƒ ASßnbncn°p∂p.

ckoXv \º¿: t^mw 24 G̨ ¬ tN¿Øn´p≈ 7 A°ap≈ \º¿.

DDO kocnb¬ \º¿ : Hmtcm DDO °pw A\phZn®n´p≈ 5 A°ap≈ \º¿.

XobXn: t^mw 24 G¬ TDS dnt∏m¿´v sNøs∏´ Ahkm\ XobXn.

TDS ]nSn®n´p≈ Hmtcm amktØ°pw AXmXv amksØ BIN e`n°pw. Cu BINXs∂ AXmXv Quarterly e TDS return ¬ tN¿°phm≥ DDO am¿ {i≤n°Ww.

C≥d¿s\‰neqsS BIN Adnbphm≥www.tin-nsdl.com F∂ sh_vssk‰n¬, BIN View F∂ ô¬Un¬ ¢n°v sNbvXv

(Nn{Xw 1) e`n°p∂ t]Pn¬ (Nn{Xw 2) Bhiyamb hnhcßƒ \¬In, View BINdetails F∂ _´¨ ¢n°v sNbvXv C≥d¿s\‰neqsS BIN Adnbmw. CXn\mbn {Sjdn

Hmôk¿°v (BIN hnhcßfn¬ A°u≠vkv Hmôk¿ F∂v hnhIvjn°s∏Sp∂p)

C≥Iw SmIvkv hIp∏v \¬Inbn´p≈ Accounts Officer identification Number (AIN){Sjdnbn¬ \n∂pw Adn™ncn°Ww.

IqSmsX, Hmtcm Hmôkdpw AhchcpsS TAN ¬, {Sjdn hgn \¬Inb TDS XpIbpw,

4

{Sjdn Hmôk¿ C≥Iw SmIvkv Hmôknte°v A]vtemUv sNbvX XpIbpw XmcXayw

sNøp∂Xn\pw CXn¬ kwhn[m\ap≠v. C{]Imcw shcnss^ sNøptºmƒ GsX¶nepw

hnhcØn¬ ankvam®v ImWp∂psh¶n¬ {Sjdn Hmôkpambn _‘s∏ v́ sX‰mb hnhcw

icnbm°p∂Xn\mhiyambXv sNøWw.

Nn{Xw 2

¢n°v 2

Nn{Xw 1

TAN cPnkvt{Sj≥C≥d¿s\‰neqsS TDS return ka¿∏n°p∂Xn\pw TAN cPnkvt{Sj\pw kuIcyap≠v.

TAN \nehnep≈h¿°p am{Xta TAN cPnkvt{Sj≥ km≤yamIq. DDOam¿ Cu

kuIcyw D]tbmKnt°≠sXßs\sb∂p t\m°mw.

Ø www.tin-nsdl.com F∂ ssk‰n¬ TAN cPnkvt{Sj≥ km≤yamWv.

ØUnUIvj≥ \SØp∂Xn\v A[nImcs∏SpØnbn´p≈ hyIvXn°v, ̂ b¬ sNbvX F√m

kvt‰‰vsa‚pIfpsSbpw kv‰m‰kv Adnbp∂Xn\pw, IdIvj≥ kvt‰‰vsa‚ v Xømdm°p-

¢n°v 1

5

∂Xn\v I¨tkmfntU‰v sNbvX quarterly e - TDS statement Uu¨temUv

sNøp∂Xn\pw Ignbpw.

TAN cPnkv‰¿ sNøp∂Xn\v -Ø www.tin-nsdl.com

Ø Online TAN registration

Ø Registerî ¢n°v sNøpI

Ø t^mw ]qcn∏n°pI.

Ø UnUIvSv sNøp∂ BfpsS hnhcßƒ

Ø UnUIvSv sNøp∂ BfpsS contact details (C sabn¬ sF. Un, samss_¬ t^m¨

\º¿ F∂nh Dƒs∏sS)

Ø AwKoIcn® regular statement s‚ hnhcßƒ \¬IpI. (AS® XpIbpsSbpw s{IUn‰v

sNbvX SmIvkns‚bpw bYm¿Y XpIbmWv \¬tI≠Xv. ckoXnep≈ rounded figure\¬IWsa∂n√.)

Ø Submit

Ø TAN A°u≠v BIvSnth‰v sNøpI.

PAN Ledger GenerationTAN registration sNbvXn´p≈ UnUIvS¿am¿°v PAN wise ledger ImWphm≥

km[n°p∂XmWv. UnUIvS¿ ̂ b¬ sNbvX TDS kvt‰‰vsa‚nse hnhcßfpw www.tin-nsdl.com ¬ \n∂pw e`n°p∂ AS® SmIvkns‚ hnhcßfpw ]cntim[n®Xn\p tijta

PAN wise ledger {Intb‰v sNøs∏SpIbp≈p. PAN wise ledger account s‚ IrXyX

deductor icnbmbn TAN/PAN tN¿°p∂Xns\bpw, deductees icnbmbn PANtN¿°p∂Xns\bpw B{ibn®ncn°p∂p.

TDS return ka¿∏n°p∂Xn\vCXn\mbn Iºyq´dn¬ jawa F∂ tkm^v‰v shb¿ C≥Ãmƒ sNbvXncn°Ww. www.java.sun.com F∂ sh_vssk‰n¬ \n∂pw Cu tkm^v‰vshb¿ kuP\bambn

Uu¨temUv sNømw.

e TDS return Uu¨temUv sNøp∂Xn\v -

1) www.tin-nsdl.com F∂ sh_vssk‰n¬ {]thin°pI.

2) tlmw t]Pn¬ Downloads F∂Xn¬ ¢n°v sNøpI.

3) e`n°p∂ t]Pn¬ CSXv `mKØv ImWp∂ e-TDS/e-TCS F∂Xn¬ ¢n°v sNbvXv

Quarterly returns F∂Xnte°v t]mIpI.

4) Xmtg°v kvt{Imƒ sNbvXv NSDL eTDS/TCS Return Preparation utility F∂ sa\p

¢n°v sNøpI. Ft∏mgpw Return Preparation utility (RPU) s‚ G‰hpw ]pXnb sh¿j≥

D]tbmKn°m≥ {i≤n°pI.

5) ^b¬ d¨ sNøtWm tkhv sNøtWm F∂ tNmZyØn\v tkhv Hm]vj≥ ¢n°v

sNøpI.

6) {_ukv _´¨ ¢n°v sNbvXv tkhv sNtø≠Xmb ss{Uhpw t^mƒUdpw sXc-

s™Sp°pI. (DZm. D Drive, New Folder). tkhv _´¨ ¢n°v sNøpI.

7) RPU tkhv sNbvX t^mƒU¿ Hm∏¨ sNbvXv, B ^b¬ U_nƒ ¢n°v sNøpI.

6

e`n°p∂ kv{Io\n¬ Unzip _´¨ ¢n°v sNøpI

8) sXcs™SpØ UbdIvSdnbn¬ Hcp ]pXnb t^mƒU¿ D≠mIpw. Cu t^mƒU¿

Xpd°ptºmƒ 21 ^b¬ ImWmw. AXn¬ \n∂v RPU.exe F∂ ^b¬ Xpd∂v hnhc-

ßƒ tN¿°pI.

Ø e-TDS Data Entry °p≈ \nivNnX t^mw \º¿ Xncs™Sp°pI.

Ø Click to Continue _´¨ ¢n°v sNøpI.

Ø icnbmb Izm¿´dpw h¿jhpw Xncs™Sp°pI. Ct∏mƒ kv{Io\n¬ Form, Chalan,Annexure I, Annexure II F∂nh ImWmw.(Form 24Q s≥d Izm¿´¿ 4 \pth≠n

am{XamWv Annexure II tN¿Øn´p≈Xv.)

Ø t^manepw sN√m\nepw Annexure Ifnepw hnhcßƒ tN¿ØXn\ptijw Save _´¨

¢n°v sNøpI. sX¡pXncpØen\pth≠n ho≠pw Xpd°p∂Xn\v Open _´¨ ¢n°v

sNømw.

Ø Create File _´¨ ¢n°v sNbvXv ^b¬ Bcw`n°pI.

Ø ASpØ kv{Io\n¬ ì Error/Upload Statistic Report File Pathí se {_ukv _´¨

¢n°v sNbvXv Fd¿ ^b¬/hmentU‰Uv ^b¬ {Intb‰v sNtø≠ UbdIvSdn sXc-

s™Sp°pI. AXn\ptijw Validate _´¨ ¢n°v sNøpI. (Input file name withpath for CSI” F∂Xn¬ H∂pw tN¿t°≠Xn√.)

Ø hmentUj≥ ]q¿WamIptºmƒ .fvu, .txt P\td‰v BIpw. CXnt\msSm∏w ̂ nkn°¬

t^m¿am‰nep≈ Form 27A/27B Dw e`n°pw. CXv {]n‚ v FSpØv Tin Falicitation Centre¬ A]vtemUnwKn\mbn \¬tI≠XmWv.

Ø Fs¥¶nepw sX‰v kw`hn®m¬ Fd¿ ^b¬ P\td‰v BIpw. Cu ^ben¬ \n∂v

sX‰pIƒ a\ nem°mhp∂XmWv. sX‰pIƒ XncpØn, ^b¬ ho≠pw hmentU‰v

sNtø≠XmWv.

eTDS return ¬ IdIvj≥ \SØp∂Xn\v (Id£≥ dnt´Wn\v)t\csØ ̂ b¬ sNbvX e-TDS return ¬ Fs¥¶nepw XncpØepIƒ hcpØp∂Xn\p

apºv TAN cPnkv‰¿ sNbvXncn°Ww.

Ø RPU tkhv sNbvX t^mƒU¿ Hm∏¨ sNbvXv, RPU.exe ^b¬ Hm∏¨ sNøpI.

Ø Bhiyamb t^mw \º¿ sXcs™SpØXn\ptijw correction for eTDS data entry¢n°v sNøpI.

Ø Click to Continue _´¨ ¢n°v sNøpI.

Ø Open _´¨ ¢n°v sNbvXv sX¡pXncpØ¬ \StØ≠Xmb .fvu ̂ b¬ Xpd°pI.

Ø Original Return s≥d token number tN¿°pI.

Ø Quarter Ended Dw Year Dw sXcs™Sp°pI. kv{Io\n¬ Form, Chalan, Annexure I,Annexure II F∂nh ImWmw. .(Form 24Q s≥d Izm¿´¿ 4 \pth≠n am{XamWv AnnexureII tN¿Øn´p≈Xv.)

Ø Bhiyamb am‰ßƒ hcpØn tkhv sNøpIbpw hmentU‰v sNøpIbpw sNøpI.

Ø hmentUj≥ ]q¿WamIptºmƒ .fvu, .txt P\td‰v BIpw. CXnt\msSm∏w ̂ nkn°¬

t^m¿am‰nep≈ Form 27A/27B Dw e`n°pw. CXv {]n‚ v FSpØv Tin Falicitation Centre(Tin Falicitation Centres s≥d enkv‰v A\p_‘w 2 Bbn tN¿Øncn°p∂p.) ¬

A]vtemUnwKn\mbn \¬tI≠XmWv.

7

Um‰m F≥{Sn \SØptºmƒ....1. FormsØ kv¡m¿ ASbmfan´ ô¬UpIsf√mw \n¿_‘ambpw ]qcn∏nt°≠XmWv.

Ø Kh. UnUIvS¿am¿ (DDO), DEDUCTOR PAN îBbn BWv PAN tN¿t°≠Xv.

Ø TAN icnbmbn tN¿°pI.

Ø E mail id icnbmbn tN¿°pI.

Ø UnUIvSdpsS TAN hnhcßƒ (t]cv, A{U v XpSßnbh)C≥Iw SmIvkv hIp∏n¬

kq£n®ncn°p∂ TAN Database teXpXs∂bmbncn°Ww.

2. ChallanØ ]pXb \ncIƒ Bhiysa¶n¬ Insert Row _´¨ ¢n°v sNøpI.

Ø Kh. UnUIvS¿am¿°v, _p°v AUvPk‰vsa‚ v hnhcßƒ (BIN), _n¬ \º¿, tU‰v

F∂nh \n¿_‘amWv. 18˛mw tImfØn¬ (_p°v F≥{Sn hgnbmtWm sUt∏mkn‰v

F∂ tNmZyØn\v) Yes F∂v tN¿°pI.

3. Annexure IØ UnUIv‰nIfpsS PAN icnbmbn tN¿°pI. (Um‰m F≥{Snbn¬ sX‰v Hgnhm°p-

∂Xn\mbn UnUI‰nIfpsS PAN Im¿Uns≥d tIm∏n hmßpI.)

Ø Ahkm\sØ tImfw (Reason for non deduction/ Lower deduction)¬ icnbmb

^vfmKv Xncs™Sp°pI.

4. Annexure II (Form 24Q s≥d Izm¿´¿ 4 \pth≠n am{Xw)

Ø kmºØnI h¿jØnse kmedn hnhcßƒ tN¿°pI.

Ø DtZymKÿcpsS icnbmb PAN tN¿°pI.

Ø deductee type icnbmbn sXcs™Sp°pI.

Ø tSm´¬ SmIvk_nƒ C≥Iw icnbmtWm F∂pw Ah Hmôkv tcJIfnteXn\p

XpeyamtWm F∂pw ]cntim[n°pI.

Ø SmIvkv UnU£\n¬ shortfall Ds≠¶n¬ ]cntim[n°pI. (tImfw 25)

a‰v hnhcßƒ

Ø Tin Falicitation Centres ¬ {]tXyI Iºyq´¿ aoUnb (DZm. CD) hgn eTDS returns\¬IpI.

Ø 27A/27B t^mw, icnbmbn ]qcn∏n®v, A‰m®v sNøpI.

Ø 27A/27B t^man¬ XncpØ¬ ]mSn√.

Ø Tin Falicitation Centres (TIN - FC) ¬ icnbmb A]vtemUnwKn\p tijw

UnUIvSdn\v Hcp Provisional Receipt e`n°pw.

Ø Iºyq´¿ aoUnb TIN FC UnUIvSdn\v XncnsI \¬Ipw.

Ø Fs¥¶nepw ImcWhim¬ Ch kzoIcn°m\mbns√¶n¬ Iºyq´¿ aoUnbbpw 27A/27B t^mapw Non Acceptance Memo bpw UnUIvSdn\v e`n°pw.

Ø kzoIcn°mØ kvt‰‰vsa‚pIƒ°mbn TIN - FC ¬ ôkv CuSm°p∂X√.

Ø digital signature ssIhiap≈ deductor \v TIN FC bpsS klmban√msX Xs∂

eTDS A]vtemUv sNømhp∂XmWv.

8

Ø TIN FC bpsS Uploading charges Xmsg∏dbpw{]ImcamWv.

deductee records s‚ FÆwk¿hokv SmIvkvvv Dƒs∏sSbp≈

A]vtemUnwKv Nm¿Pv

upto 100 deductees Rs. 30101 to 10000 deductees Rs. 182More than 1000 deductees Rs. 606

t^mw 26 ASDDO \¬Ip∂ t^mw 16 s≥d ASnkvYm\Øn¬ Hmtcm DtZymKkvY\pw AXmXv h¿jw

C≥Iw SmIvkv dnt´¨ ^b¬ sNøWw. ‰n.Un.Fkv dnt´¨ ^b¬ sNbvXXns≥d

hnhcßƒ (SmIvkv s{IUn‰v) t^mw 26 AS ]cntim[n®v Dd∏m°nbXn\ptijamWv

dnt´¨ ^b¬ sNtø≠Xv.

Form 26 AS Hm¨sse\n¬ e`n°p∂Xn\v, -Ø https://incometaxindiaefiling.gov.in/portal/index.do F∂ sh_v ssk‰n¬ {]thin°pI.

Ø ]m vth¿Upw ]m≥Im¿Upw cPnkv‰¿ sNøpI (Nn{Xw 3,4) (search for REGISTER)

Ø temKn≥ t]Pnte°v t]mIpI. (Search for LOGIN)

Ø t]Pn\p apIƒ`mKØv ImWp∂ My Account te°pw, View Tax Credit Statement

(Form 26AS)te°pw t]mIpI.

Ø Akkvsa‚ v h¿jw Xncs™Sp°pI, P\\ØobXn tN¿°pI, SUBMIT ¢n°v

sNøpI.

Ø ]n∂oSv sXfnbp∂ t]Pn¬ View Form 26AS F∂Xv ¢n°v sNøpI.

Nn{Xw 3

Nn{Xw 4

Individual

Login

9

Resident Very Senior Citizen (80 Yrs or more)

Individual,Artificial Judicial Person

Resident Senior Citizen (60 Yrs or more but not more than 80 Yrs)

2012˛13 se C≥Iw SmIvkv kw_‘n® Hcp klmbn am{XamWnXv ˛Hcp B[nImcnI tcJbmbn ]cnKWnt°≠Xn√.

C≥Iw SmIvkv hIp∏ns≥d ‰n.Un.Fkv. lm≥Uv _p°v Ahew_n®v Xømdm°nbXv ˛jmPn.Fk,v DMU (SPARK), shmt°jW¬ lb¿ sk°≠dn hIp∏v

SmIvkv \nbaßƒ, {]{InbIƒ F∂nhsb°pdn®p≈ hnhcßƒ Xmsg∏dbp∂

sh_vssk‰pIfn¬ e`yamWv.

www.incometaxindia.gov.in https://incometaxindiaefiling.gov.in

www.incometaxindiapr.gov.in www.tin-nsdl.com

15

A\p_‘w 2 TIN - FCs in Kerala

d:income tax 2013notes ax

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