Surcharge Education Cess Total Income

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  • 8/14/2019 Surcharge Education Cess Total Income

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    FORM NO. 24

    [See section 192 and rule 37]Annual return of "Salaries" under section 206 of the Income-tax Act, 1961 for the year ending 31st March.......

    4. (a) Name of the person responsiblefor paying salary (if not the employer)

    (b) Address of the person responsible

    for paying salary

    Flat/Door/Block Number

    Name of the Premises/Building

    Road/Street/Lane

    Area/Locality

    Town/City/District

    State

    Pin Code

    1. (a) Tax Deduction Account No.

    (b) Permanent Account No.

    (c) Address of the Employer

    Flat/Door/Block Number

    Name of the Premises/Building

    Road/Street/Lane

    Area/Locality

    Town/City/District

    State

    Pin Code

    2. (a) Name of the Employer

    3.* Has address of the employer/ person responsible for paying salary changed since filing the last returnTick as applicable

    Employer Yes No Person Responsible for paying salary Yes No

    (b) Type of Employer 1

    * If address has changed give changed address in column 2(c) / 4(b)

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    5. Details of salary paid and tax deducted thereon from the employees

    SerialNumber

    Permanent

    AccountNumber(PAN)ofthe

    employee

    Nameoftheemployee

    Periodforwhichemplo

    yedduring

    thefinancialyear

    Totalamountofsalary,excludingamountrequiredtobe

    showninco

    lumns206and207(Seenote

    4)

    Totalamou

    ntofhouserentallowancea

    ndotherallow-

    ancestothe

    extentchargeabletotax[see

    section10(13A]

    readwithru

    le2A

    andsection10(14)]

    Valueofperquistesandamountofaccretio

    ntoEmployee's

    ProvidentFundAccount-asperAnnexure

    Amountofa

    llowancesandperquisitesclaimedasexempt

    andnotincludedincolumns206and207

    .

    Totalofcolu

    mns205,206and207.

    Totaldeduc

    tionsundersection

    16(i),1

    6(ii)and

    16(iii)

    (specifyeac

    hdeductionseparately)

    Incomecha

    rgeableunderthehead"Salaries"(Column

    209minus210)

    Income(includinglossfrom

    houseproperty)underany

    headother

    thanIncomeunderthehea

    d"Salaries"of-

    feredforTD

    S

    [Section192(2B)]

    Grosstotal

    income(Totalofcolumns211

    and212)

    Amountded

    uctibleundersection80Ginr

    espectofdona-

    tionstocertainfunds,charitableinstitutio

    ns.

    Amountded

    uctibleundersection80GGin

    respectofrents

    paid

    Amountded

    uctibleunderanyotherprovisionofChapter

    VI-A

    (indica

    terelevantsectionandamountdeducted)

    Totalamoun

    tdeductibleunderChapterVI-A(Totalofcol-

    umns214,215and216)

    Totaltaxableincome(Column213minus

    column217)

    Income-tax

    ontotalincome

    Income

    taxrebateundersection88on

    lifeinsurance

    premium,co

    ntributiontoprovidentfundetc.(Seenote5)

    (201) (202) (203) (205) (206) (207) (208) (209) (210) (211) (212) (213) (214) (216) (217) (218) (219) (220)

    Datefrom

    DateTo

    (204) (215)

    Nettaxpayable(column224minuscolum

    n225)

    Taxdeducte

    datsource-IncomeTax

    Surcharge

    Totalincome-taxdeductedatsource(To

    talofcolumns

    227,228an

    d229)

    Tax

    payable/refundable

    (Differenceo

    fcolumns

    226

    and230)

    (224) (225) (226) (227) (228) (230) (231) (232)

    Incometax

    reliefundersection89,whensalaryetc.is

    paidinarrearorinadvance

    TotalIncom

    e-taxpayable

    (column

    219

    minustotalof

    columns220,221,222and223including

    surchargeand

    educationc

    ess

    IncomeTax

    Rebateundersection88B

    IncomeTax

    Rebateundersection88C

    (221) (222)

    Educationc

    ess

    (229)

    IncomeTax

    Rebateundersection88D

    (223)

    Remarks(S

    eeNotes6and7)

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    6. Details of tax deducted and paid to the credit of the Central Government

    7. I certify that :

    (i) the above return consists of ......pages serially numbered from ..............to .................and furnishes the prescribed particulars in respect of............... (given number) employees;

    (ii) the above return contains complete details of total amount chargeable under the head "Salaries" paid by.......to all persons whose income for the year under the head "Salaries" exceeded the maximumamount which is not taxable under the Finance Act of the year.

    (iii) the amount of tax shown in column 230 has been paid to the credit of the Central Government vide particulars given in item number 6 above.

    (iv) all the particulars furnished in the return and the Annexure are correct.

    Place : .................

    Date ...................... Name and Signature of the employer / person responsible for paying salary

    Designation : ....................................................................

    Notes :

    1. Indicate the type of employer "Government/Others".

    2. Government deductors to give particulars of transfer vouchers; other deductors to give particulars of challan no. regarding deposit into bank.

    3. Column is relevant only for Government deductors.

    4. Salary includes wages, annuity, pension, gratuity, fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974, or profits in lieu of or in addition to salary orwages, including payments made at or in connection with termination of employment, advance of salary or any other sums chargeable to income-tax under the head 'Salaries'.

    5. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be includedin the return.

    6. Where tax has been deducted at a lower rate or no tax has been deducted on the basis of a certificate given by the Assessing Officer under section 197(1), this should be indicated in this column and a copy of such ordershould be attached along with the return.

    7. Please record on every page the totals of each of the columns.

    S. No.

    (233) (238)

    Others Rs.Interest Rs.

    (237)

    EducationcessRs.

    (236)

    SurchargeRs.

    (235)

    TDSRs.

    BSR Code.

    (241)

    Date onwhich taxdeposited.

    (242)

    Transfervoucher/ challan

    serial No.2

    (243)

    Whether TDSdeposited bybook entry ?

    Yes/No3

    (244)

    Total tax depositedRs.

    (239)

    Cheque/DDNo. (if any)

    (240)(234)

    (234+235+236+237+238)

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    Valueofperquisite(Column247minusColumn252or

    Column251minusColu

    mn252,asmaybeapplicable)

    Whereaccommodation

    isunfurnished

    Valueasifaccommodationisunfurnished

    Costoffurniture

    (includingTVsets,radiosets,refrigerators,other

    householdappliancesa

    ndair-conditioningplant

    orequipment)

    Rent,ifany,paidbythe

    employee

    Perquisitevalueoffurniture(10%of

    Column249)

    TotalofColumns248and250

    Whereanyconveyanc

    ehasbeenprovidedbythe

    employerfreeoratac

    oncessionalrateorwherethe

    employeeisallowedthe

    useofoneormoremotor-cars

    ownedorhiredbytheemployerorwheretheemployer

    incurstherunningexpe

    nsesofamotorcarownedby

    employeesestimatedva

    lueofperquisite(givedetails)

    Remunerationpaidbytheemployerfordomesticand

    personalservicesprovidedtotheemployee(givede-

    tails)

    Valueoffreeorconcess

    ionalpassagesonhomeleave

    andothertravellingtoth

    eextentchargeabletotax(give

    details)

    Employer'scontribution

    torecognisedprovidentfund

    inexcessof12%ofthe

    employee'ssalary

    Totalofcolumns253to

    259carriedtocolumn207

    ofFormno.

    24.

    Interestcreditedtotheasessee'saccountinrecognised

    providentfundinexcessoftheratefixedbyCentral

    Government

    Estimatedvalueofany

    otherbenefitoramenitypro-

    videdbytheemployerf

    reeofcostoratconcessional

    ratenotincludedinthe

    precedingcolumns(givede-

    tails)

    (246) (248)(247) (256) (258)(257)(245) (249) (250) (251) (252) (254) (255) (259) (260)

    Name of

    Employee

    Value of rent-free accomodation or value of any concession in rent for

    the acommodation provided by the employer

    (give basis of computation)

    Where accommodation is furnished

    (253)

    .................................................................................................................Name and signature of employer/person responsible for paying salary

    Designation....................

    Place:....................

    Date :....................

    ANNEXURE

    Particulars of value of perquisites and amount of accretion to Employee's Provident Fund Account for the year ending 31st March........

    Employee'sSerialNo.incolumn201ofForm

    No.

    24