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8/14/2019 Surcharge Education Cess Total Income
1/4
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)
8/14/2019 Surcharge Education Cess Total Income
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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)
8/14/2019 Surcharge Education Cess Total Income
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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)
8/14/2019 Surcharge Education Cess Total Income
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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