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Union of India - Section

Section 31A in Income Tax Rules, 1962

31A. Statement of deduction of tax under sub-section (3) of section 200.

(1)Every person responsible for deduction of tax under Chapter XVII-B, shall, in accordance with the provisions of sub-section (3) of section 200, deliver, or cause to be delivered, the following quarterly statements to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), namely:-
(a)Statement of deduction of tax under section 192 in Form No. 24Q;
(b)Statement of deduction of tax under sections 193 to 196D in-
(i)Form No. 27Q in respect of the deductee who is a non-resident not being a company or a foreign company or resident but not ordinarily resident; and
(ii)Form No. 26Q in respect of all other deductees.
(2)Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table:
Sl. No. Date of ending of quarter of financial year Due date
(1) (2) (3)
1. 30th June 31st July of the financial year
2. 30th September 31st October of the financial year
3. 31st December 31st January of the financial year
4. 31st March 31st May of the financial year immediatelyfollowing the financial year in which the deduction is made
(3)
(i)The statements referred to in sub-rule (1) may be furnished in any of the following manners, namely:-
(a)furnishing the statement in paper form;
(b)furnishing the statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5);
(c)furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5).
(ii)Where,-
(a)the deductor is an office of the Government; or
(b)the deductor is the principal officer of a company; or
(c)the deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; or
(d)the number of deductee's records in a statement for any quarter of the financial year are twenty or more, the deduct or shall furnish the statement in the manner specified in item (b) or item (c) of clause (i).
(iii)Where deductor is a person other than the person referred to in clause (ii), the statements referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) or item (c) of clause (i).
(3A)A claim for refund, for sum paid to the credit of the Central Government under Chapter XVII-B, shall be furnished by the deductor in Form 26B electronically under digital signature [or verified through an electronic process] [Inserted by the Income-tax (Eleventh Amendment) Rules, 2017, w.e.f. 5-6-2017.] in accordance with the procedures, formats and standards specified under sub-rule (5).
(4)The deductor at the time of preparing statements of tax deducted shall,-
(i)quote his tax deduction and collection account number (TAN) in the statement;
(ii)quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;
(iii)quote the permanent account number of all deductees;
(iv)furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;
(v)furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;
(vi)furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;
(vii)furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A by the payee;
(viii)furnish particulars of amount paid or credited on which tax was not deducted in view of the notification issued under sub-section (1F) of section 197A.
(ix)[ furnish particulars of amount paid or credited on which tax was not deducted in view of the exemption provided in clause (iii) or clause (iv) of the proviso to section 194N or in view of the notification issued under clause (v) of the proviso to section 194N.] [Inserted by Notification No. G.S.R. 858(E), dated 18.11.2019 (w.e.f. 26.3.1962).]
(4A)Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by the Director General of Income-tax (System) a challan-cum-statement in Form No. 26QB electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made.
(4B)[ Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194-IB shall furnish to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (System) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) a challan-cum-statement in Form No.26QC electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made.] [Sub-rule (4B) inserted by the Income-tax (Thirteenth Amendment) Rules, 2017, w.e.f. 8-6-2017.]
(4C)[ Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194M shall furnish to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (System) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) a challan-cumstatement in Form No.26QD electronically in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made.] [Inserted by Notification No. G.S.R. 858(E), dated 18.11.2019 (w.e.f. 26.3.1962).]
(5)The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the statements or claim for refund in Form 26B and shall be responsible for the day-to-day administration in relation to furnishing and verification of the statements or claim for refund in Form 26B in the manner so specified.
(6)Where a statement of tax deducted at source is to be furnished for tax deducted before the 1st day of April, 2010, the provisions of this rule and rule 37A shall apply as they stood immediately before their substitution or omission by the Income-tax (Sixth Amendment) Rules, 2010.