Law Schedules

  The value of any immovable property for the purposes of sub-section (1) of section 269UC shall be, where the agreement for transfer prescribed under the said sub-section— ( a )   is entered into, on or before the 31st day of July, 1995, the apparent consideration of that property exceeding 10 lakh rupees; ( b )   is entered into, after 31st day of July, 1995, the apparent consideration of that property as specified in column (3) of the Table below : Sl. No. Area within which the appropriate authorities shall perform their function Value of any immovable property for the purposes of sub-section (1) of section 269UC (1) (2) (3) ...

  (1) An application for obtaining an advance ruling under sub-section (1) of section 245Q shall be made in quadruplicate,— (a)   in Form No.34C in respect of a non-resident applicant referred to in sub-clause (i) of clause (a) of section 245N; (b)   in Form 34D in respect of a resident applicant referred to in sub-clause (ii) of clause (a) of section 245N seeking advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident; and (c)   in Form No.34DA in respect of a resident applicant referred to in sub-clause (iia) of clause (a) of section 245N falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by 1 [ item ( III ) of sub-clause ( A ) of clause ( ...

  ( 1 ) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the provisions of the Act, shall furnish the following, namely:— ( i )   the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments, as the case may be, made during the financial year does not exceed five lakh rupees; ( ii )   for payments other than the payments referred in clause ( i ), the information,— ( a )   in Part B of Form No.15CA after obtaining,— (I)   a certificate from the Assessing Officer under section 197; or (II)   an order from the Assessing Officer under sub-section (2) or sub-se...

Prescribed returns regarding tax deducted at source under section 206 . 37 . Every person, being a person responsible for deducting tax under Chapter XVII-B shall, in respect of a previous year, deliver or cause to be delivered to the [Director-General of Income-tax (Systems) or the person or agency authorised by the Director General of Income-tax (Systems)] referred to in rule 36A, the returns mentioned in column (1) of the Table below in Form No. specified in the corresponding entry in column (2) of the said Table by the end of the month falling in the financial year immediately following the previous year as specified in the corres-ponding entry in column (3) of the said Table :— [TABLE Sl. No. Nature of returns Form No. Month   (1) (2) (3) 1. Annual return of deduction of tax under section 192 from "Salaries" 24 June 2. Annual return of deduction of tax under section 193 from "Interest on securities", under s...

 (1) Every collector, shall, in accordance with the provisions of the proviso to sub-section (3) of section 206C, deliver, or cause to be delivered, to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), a quarterly statement in Form No. 27EQ. (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:— TABLE Sl. No. Quarter of the financial year ended Due date (1) (2) (3) 1. 30th June 15th July of the financial year 2. 30th September ...

  (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 ...

  (1) The certificate of deduction of tax at source by any person in accordance with Chapter XVII-B or the certificate of payment of tax by the employer on behalf of the employee under sub-section (1A) of section 192 shall be in— ( a )   Form No. 16, if the deduction or payment of tax is under section 192; and ( b )   Form No. 16A if the deduction is under any other provision of Chapter XVII-B. (2) The certificate referred to in sub-rule (1) shall specify:— ( a )   valid permanent account number (PAN) of the deductee; ( b )   valid tax deduction and collection account number (TAN) of the deductor; ( c )   ( i ) book identification number or numbers where deposit of tax deducted is without production of challan in case of an office of the Government;   ( ii ) challan identification number or numbers in case of payment through bank; ( d )   ( i ) receipt number of the relevant quarterly statement of tax deducted at sour...