As approved by Income Tax Department

"Form No. 26Q

[See section 193, 194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194F, 194G, 194H, 194I, 194J, 194LA, and rule 31A]
Quarterly statement of deduction of tax under sub‐section (3) of section 200 of the Income‐tax Act in respect of payents other than salary for the quarter ended ………………………
(June/September/December/March)………………(Financial Year)
1. (a) Tax Deduction and (d) Has the statement been filed earlier for
Collection Account this quarter (Yes/No)
Number (TAN)

(b) Permanent Account (e) If answer to (d) is "Yes", then Token No. of
Number (PAN) [See original statement
Note 1]

(c) Financial Year (f) Type of Deductor (See Note 2)

2. Particulars of the Deductor

(a) Name
(b) If Central/State Government
Name (See Note 3)
AIN Code of PAO/TO/CDDO
(c) Address
Flat No.
Name of the premises/building
Road/Street/Lane
Area/Location
Town/City/District
State
PIN Code
Telephone No.
Alternate telephone No. (See Note 4)
Email
Alternate email (See Note 4)
Goods and Services Tax Number (GSTN)
3. Particulars of the person responsible for deduction of tax:
(a) Name
(b) PAN of person responsible
(b) Address
Flat No.
Name of the premises/building
Road/Street/Lane
Area/Location
Town/City/District
State
PIN Code
Telephone No.
Alternate telephone No. (See Note 4)
Email
Alternate email (See Note 4)
Mobile No.
4. Details of tax deducted and paid to the credit of the Central Government:

Sl. No. Tax Interest Fee (See Note Penalty / Total amount Mode of BSR code/ Challan Serial Date on which Minor Head
5) Others deposited as per deposit through Receipt No./DDO Serial amount deposited of Challan
challan/ Book Challan (C) Number of no. of Form No. through challan/ (See Note
Adjustment /Book Form No. 24G 24G Date of transfer 9)
(402+403+404+ Adjustment (B) (See Note 8) (See Note 8) voucher
405) (See Note 6) (See Note 7) (dd/mm/yyyy) (See
Note 8)

[401] [402] [403] [404] [405] [406] [407] [408] [409] [410] [411]
1
2
3

5. Details of amount paid and tax deducted thereon from the deductees (see Annexure)

Verification
I, ………………………………………………………., hereby certify that all the particulars furnished above are correct and complete.

Place: ………………………………………. Signature of the person responsible for deducting tax at source
Date: ………………………………………. Name and designation of the person responsible for deducting tax at source

Notes:
1. It is mandatory for non-Government deductors to quote PAN. In case of Government deductors,"PANNOTREQD" should be mentioned.
2. Indicate deductor category as per Annexure 1.
3. In case of Central Government, please mention name of Ministry/Department. In case of State Government, please mention name of the State.
4. In alternate telephone number and alternate email, please furnish the telephone number and email of a person who can be contacted in the absence of deductor or person responsible for
deduction of tax.
5. Fee paid under section 234 E for late filling of TDS statement to be mentioned in separate column of 'Fee' (column 404).
6. In column 406, Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other deductors to write the exact amount deposited through challan.
7. In column 308, mention “N”. In case of nil challan, do not mention any value.
8. Challan / Transfer Voucher (CIN / BIN) particulars , i.e. 408, 409, 410 should be exactly the same as available at Tax Inform ation Network. In case of nil challan, mention last date of the
respective quarter for which statement is being filed.
9. In column 411, mention minor head as marked on the challan.
10. All the amount columns are mandatory, if not applicable mention as 0.00.
 ANNEXURE : DEDUCTEE WISE BREAK UP OF TDS
(Please use separate Annexure for each line-item in Table at Sr. No. 04 of main Form 26Q)
Details of amount paid/credited during the quarter ended……….. (dd/mm/yyyy) and of tax deducted at source

BSR Code of branch/Receipt Number of Form No. 24G Name of the Deductor
Date on which challan deposited/Transfer voucher date (dd/mm/yyyy) TAN
Challan Serial Number / DDO Serial No. of Form No. 24G
Amount as per Challan
Total tax to be allocated among deductees as in the vertical total of Col. 421
Total interest to be allocated among the deductees mentioned below

Sl. No. Deductee Deductee PAN of The Name of the deductee Section Date of Amount Total tax Total tax Date of Rate at Reason for Number of the
Reference code (01- deductee code (see payment or paid or deducted deposited deduction( dd/ which non- certificate under
Number Company Note 1) credit credited mm/yyyy) deducted deduction/ section 197 issued
lower by the Assessing
provided by 02-Other (dd/mm/yyyy)
deduction/
The than Officer for non-
Higher
deductor, if company) Deduction/ deduction/lower
Threshold/ Deduction (see
Available Transporter/ note 3)
(see note 2)

[412] [413] [414] [415] [416] [417] [418] [419] [420] [421] [422] [423] [424] [425]

Total

Verification
I, ………………………………………………………………………, hereby certify that all the particulars furnished above are correct and complete.

Place: ………………….. Signature of the person responsible for deducting tax at source

Date: ………………….. Name and designation of the person responsible for deducting tax at source

Notes:
1. Mention section code as per Annexure 2
2. Mention remarks for lower/ no/ higher deduction as per Annexure 3
3. Mandatory to mention certificate no. in case of lower or no deduction as per column no. 424
Annexure 1 - Deductor category

Deductor category

Statutory body (Central Govt.)

Statutory body (State Govt.)

Autonomous body (Central
Govt.)
Autonomous body (State Govt.)

Local Authority (Central Govt.)

Local Authority (State Govt.)

Company

Branch / Division of Company

Association of Person (AOP)

Association of Person (Trust)

Artificial Juridical Person

Body of Individuals

Individual/HUF

Firm

Annexure 2 – Section Code

Section
Section Nature of payment
code

Interest on securities
193 193

Dividend
194 194

Interest on than interest on securities

194A 94A

Winnings from lotteries and crossword puzzles

194B 94B

Winnings from horse race

194BB 4BB

Payment of conctractor and sub-contractor

194C 94C

Insurance commission
194D 94D

Payment in respect of deposit under national savings scheme

194EE 4EE

Payments on account of re-purchase of Units by

194F Mutual Funds or UTI 94F

Commission, prize etc., on sale of lottery tickets

194G 94G

Commission or Brokerage
194H 94H

Rent
194I (a) 4IA

Rent
194I (b) 4IB

Fees for Professional or Technical Services

194J 94J

Payment of Compensation on acquisition of certain immovable

194LA property 94L

Certain income from units of a business trust

194LBA 4BA

Payment in respect of life insurance policy

194DA 4DA

Payment of accumulated balance due to an employee from the

192A trustees of the Employees’ Provident Fund Scheme, 1952 2AA

Income in respect of units of investment fund

194LBB LBB

Payment on transfer of certain immovable property other than

194IA agricultural land 9IA

Income in respect of investment in securitization trust

194LBC LBC

Payment under specified agreement - applicable from FY 2017-18

194IC onwards 4IC
Annexure 3 - – Remarks for lower/ no / higher deduction
Whether PAN
Particulars Code
mandatory
In case of lower deduction/no deduction on account of certificate under section 197 A Yes

In case of no deduction on account of declaration under section 197A. Allowed only for section
B Yes
194, 194A, 194EE, 193, 194DA, 192A, 194I(a), 194I(b) & 194D (no deduction/lower
deduction). Also, in case of Lower/No deduction on account of business of operation of call
centre. Allowe only for section 194J and for statements pertains to FY 2017-18 onwards.

In case of deduction of tax at higher rate due to non-availability of PAN C No

In case of Transporter transaction and valid PAN is provided [section 194C(6)] T Yes

Transaction where tax not been deducted as amount paid/credited to the vendor/party has not
exceeded the threshold limit (as per the provisions of income tax act). Applicable for sections Y Yes
193,194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194G, 194H, 194I, 194J, 194LA.

For software acquired under section 194J (Notification 21/2012). Applicable from FY 2012-13
S Yes
onwards.

In case of no deduction on account of payment under section 197A Z Yes