D:\Income tax 2013\Notes\tax.pm - VHSE

DZmlcWambn, 2012 -13 h¿jØn¬ shmt°jW¬ lb¿ sk°≥Udn hIp∏n¬kzX{¥ NpaXebp≈ {]n≥kn∏¬am¿ DDOamcmbn \nban°s∏´p. At∏mƒ,shmt°jW¬ lb¿ sk°≥Udn hIp∏nse F√m ]pXnb DDO amcpw VHSEhIp∏n≥ Iognep≈ {]n≥kn∏mfns≥d TAN t\Snbn´ps≠∂v Dd∏v hcpØWw.Ch¿, VHSE ¬ {]n≥kn∏mƒ XkvXnI \nehn¬ hcp∂Xn\p apºv D≈,s]mXphnZym`ymk hIp∏nse TAN XpScphm≥ ]mSn√.]pXnb TAN e`nt°≠h¿ TIN Facilitation Centre (Tin Falicitation Centres s≥denkv‰v A\p_‘w 2 Bbn tN¿Øncn°p∂p)Ifn¬ _‘s∏´v TAN t\tS≠XmWv.TDS hnhc߃ IrXyambn \¬ImXncp∂m¬TDS tÉvsa≥dv ^b¬ sNømXncp∂m¬ N´w 234 (E) A\pkcn®v Hmtcm ZnhkØn-\pw 200 cq] (Subject to a maximum amount of TDS deducted) ]enibmbn CuSm°pwIqSmsX N´w 271 H (CXv 1/7/2012 \v \nehn¬ h∂p) {]Imcw 10000 cq] apX¬ 1e£w cq] hsc ]ng CuSm°phm\pw CXv ImcWamtb°mw N´w 276 B/BB A\pkcn®v,TDS ASbv°p∂Xn\v hogvN hcpØnbm¬ 3 amkw apX¬ 7 h¿jw hsc in£bpwe`nt®°mw.{Sjdn Hm^ok¿amcn¬ \n∂pw DDOam¿ BIN(Book Identification Number) AdnbpI2010 sabv 31 se C≥Iw SmIvkv t\m´n^nt°j≥ \º¿ 41/2010 A\pkcn®v HmtcmHm^oknsebpw TDS hnhc߃ Pn√m {Sjdn Hm^ok¿am¿ t^mw 24 G bneqsS C≥IwSmIvkv hIp∏nte°v \¬Ip∂p. Hmtcm amkhpw 10˛mw XobXn°v apºv CXv \¬Inbncn°pw.Hmtcm amkhpw DDO am¿ \¬Ip∂ _n√ns\ ASnkvYm\s∏SpØnbmWv t^mw24 G Xømdm°p∂Xv. Pn√m {Sjdn Hm^ok¿am¿°v t^mw 24 G Xømdm°p∂Xn\mhiyambhnhc߃ (TAN of DDO, Name of DDO, Demographic details, Amount ofTax deducted...etc) Hmtcm DDO bpw AXmXv Pn√m {Sjdn Hm^oksd IrXyambpwAdnbnt°≠XmWv.t^mw 24 G Pn√m {Sjdn Hm^ok¿am¿ C≥Iw SmIvkv hIp∏nte°v \¬In°gnbptºmƒHmtcm TAN te°pw BIN (Book Identification Number) A\phZn°s∏Sp∂p. Cu \º¿{Sjdn Hm^ok¿amcneqsS F√m DDO amcpw AdnbWw. BIN˛¬ Xmsg∏dbp∂Imcy߃ ASßnbncn°p∂p.ckoXv \º¿: t^mw 24 G˛¬ tN¿Øn´p≈ 7 A°ap≈ \º¿.DDO kocnb¬ \º¿ : Hmtcm DDO °pw A\phZn®n´p≈ 5 A°ap≈ \º¿.XobXn: t^mw 24 G¬ TDS dnt∏m¿´v sNøs∏´ Ahkm\ XobXn.TDS ]nSn®n´p≈ Hmtcm amktØ°pw AXmXv amksØ BIN e`n°pw. Cu BINXs∂ AXmXv Quarterly e TDS return ¬ tN¿°phm≥ DDO am¿ {i≤n°Ww.C≥d¿s\‰neqsS BIN Adnbphm≥www.tin-nsdl.com F∂ sh_vssk‰n¬, BIN View F∂ ^o¬Un¬ ¢n°v sNbvXv(Nn{Xw 1) e`n°p∂ t]Pn¬ (Nn{Xw 2) Bhiyamb hnhc߃ \¬In, View BINdetails F∂ _´¨ ¢n°v sNbvXv C≥d¿s\‰neqsS BIN Adnbmw. CXn\mbn {SjdnHm^ok¿°v (BIN hnhcßfn¬ A°u≠vkv Hm^ok¿ F∂v hnhIvjn°s∏Sp∂p)C≥Iw SmIvkv hIp∏v \¬Inbn´p≈ Accounts Officer identification Number (AIN){Sjdnbn¬ \n∂pw Adnncn°Ww.IqSmsX, Hmtcm Hm^okdpw AhchcpsS TAN ¬, {Sjdn hgn \¬Inb TDS XpIbpw,3

¢n°v 2¢n°v 1Nn{Xw 1{Sjdn Hm^ok¿ C≥Iw SmIvkv Hm^oknte°v A]vtemUv sNbvX XpIbpw XmcXaywsNøp∂Xn\pw CXn¬ kwhn[m\ap≠v. C{]Imcw shcnss^ sNøptºmƒ GsXnepwhnhcØn¬ ankvam®v ImWp∂pshn¬ {Sjdn Hm^okpambn _‘s∏´v sX‰mb hnhcwicnbm°p∂Xn\mhiyambXv sNøWw.TAN cPnkvt{Sj≥Nn{Xw 2C≥d¿s\‰neqsS TDS return ka¿∏n°p∂Xn\pw TAN cPnkvt{Sj\pw kuIcyap≠v.TAN \nehnep≈h¿°p am{Xta TAN cPnkvt{Sj≥ km≤yamIq. DDOam¿ CukuIcyw D]tbmKnt°≠sXßs\sb∂p t\m°mw.‣ www.tin-nsdl.com F∂ ssk‰n¬ TAN cPnkvt{Sj≥ km≤yamWv.‣UnUIvj≥ \SØp∂Xn\v A[nImcs∏SpØnbn´p≈ hyIvXn°v, ^b¬ sNbvX F√mkvt‰‰vsa‚pIfpsSbpw kv‰m‰kv Adnbp∂Xn\pw, IdIvj≥ kvt‰‰vsa‚ v Xømdm°p-4

∂Xn\v I¨tkmfntU‰v sNbvX quarterly e - TDS statement Uu¨temUvsNøp∂Xn\pw Ignbpw.TAN cPnkv‰¿ sNøp∂Xn\v -‣ www.tin-nsdl.com‣ Online TAN registration‣ Registerî ¢n°v sNøpI‣ t^mw ]qcn∏n°pI.‣ UnUIvSv sNøp∂ BfpsS hnhc߃‣ UnUIvSv sNøp∂ BfpsS contact details (C sabn¬ sF. Un, samss_¬ t^m¨\º¿ F∂nh Dƒs∏sS)‣ AwKoIcn® regular statement s‚ hnhc߃ \¬IpI. (AS® XpIbpsSbpw s{IUn‰vsNbvX SmIvkns‚bpw bYm¿Y XpIbmWv \¬tI≠Xv. ckoXnep≈ rounded figure\¬IWsa∂n√.)‣ Submit‣ TAN A°u≠v BIvSnth‰v sNøpI.PAN Ledger GenerationTAN registration sNbvXn´p≈ UnUIvS¿am¿°v PAN wise ledger ImWphm≥km[n°p∂XmWv. UnUIvS¿ ^b¬ sNbvX TDS kvt‰‰vsa‚nse hnhcßfpw www.tinnsdl.com¬ \n∂pw e`n°p∂ AS® SmIvkns‚ hnhcßfpw ]cntim[n®Xn\p tijtaPAN wise ledger {Intb‰v sNøs∏SpIbp≈p. PAN wise ledger account s‚ IrXyXdeductor icnbmbn TAN/PAN tN¿°p∂Xns\bpw, deductees icnbmbn PANtN¿°p∂Xns\bpw B{ibn®ncn°p∂p.TDS return ka¿∏n°p∂Xn\vCXn\mbn Iºyq´dn¬ jawa F∂ tkm^v‰v shb¿ C≥Ãmƒ sNbvXncn°Ww. www.java.sun.com F∂ sh_vssk‰n¬ \n∂pw Cu tkm^v‰vshb¿ kuP\bambnUu¨temUv sNømw.e TDS return Uu¨temUv sNøp∂Xn\v -1) www.tin-nsdl.com F∂ sh_vssk‰n¬ {]thin°pI.2) tlmw t]Pn¬ Downloads F∂Xn¬ ¢n°v sNøpI.3) e`n°p∂ t]Pn¬ CSXv `mKØv ImWp∂ e-TDS/e-TCS F∂Xn¬ ¢n°v sNbvXvQuarterly returns F∂Xnte°v t]mIpI.4) Xmtg°v kvt{Imƒ sNbvXv NSDL eTDS/TCS Return Preparation utility F∂ sa\p¢n°v sNøpI. Ft∏mgpw Return Preparation utility (RPU) s‚ G‰hpw ]pXnb sh¿j≥D]tbmKn°m≥ {i≤n°pI.5) ^b¬ d¨ sNøtWm tkhv sNøtWm F∂ tNmZyØn\v tkhv Hm]vj≥ ¢n°vsNøpI.6) {_ukv _´¨ ¢n°v sNbvXv tkhv sNtø≠Xmb ss{Uhpw t^mƒUdpw sXcsSp°pI.(DZm. D Drive, New Folder). tkhv _´¨ ¢n°v sNøpI.7) RPU tkhv sNbvX t^mƒU¿ Hm∏¨ sNbvXv, B ^b¬ U_nƒ ¢n°v sNøpI.5

e`n°p∂ kv{Io\n¬ Unzip _´¨ ¢n°v sNøpI8) sXcsSpØ UbdIvSdnbn¬ Hcp ]pXnb t^mƒU¿ D≠mIpw. Cu t^mƒU¿Xpd°ptºmƒ 21 ^b¬ ImWmw. AXn¬ \n∂v RPU.exe F∂ ^b¬ Xpd∂v hnhc߃tN¿°pI.‣ e-TDS Data Entry °p≈ \nivNnX t^mw \º¿ XncsSp°pI.‣ Click to Continue _´¨ ¢n°v sNøpI.‣ icnbmb Izm¿´dpw h¿jhpw XncsSp°pI. Ct∏mƒ kv{Io\n¬ Form, Chalan,Annexure I, Annexure II F∂nh ImWmw.(Form 24Q s≥d Izm¿´¿ 4 \pth≠nam{XamWv Annexure II tN¿Øn´p≈Xv.)‣ t^manepw sN√m\nepw Annexure Ifnepw hnhc߃ tN¿ØXn\ptijw Save _´¨¢n°v sNøpI. sX¡pXncpØen\pth≠n ho≠pw Xpd°p∂Xn\v Open _´¨ ¢n°vsNømw.‣ Create File _´¨ ¢n°v sNbvXv ^b¬ Bcw`n°pI.‣ ASpØ kv{Io\n¬ ì Error/Upload Statistic Report File Pathí se {_ukv _´¨¢n°v sNbvXv Fd¿ ^b¬/hmentU‰Uv ^b¬ {Intb‰v sNtø≠ UbdIvSdn sXcsSp°pI.AXn\ptijw Validate _´¨ ¢n°v sNøpI. (Input file name withpath for CSI” F∂Xn¬ H∂pw tN¿t°≠Xn√.)‣ hmentUj≥ ]q¿WamIptºmƒ .fvu, .txt P\td‰v BIpw. CXnt\msSm∏w ^nkn°¬t^m¿am‰nep≈ Form 27A/27B Dw e`n°pw. CXv {]n‚ v FSpØv Tin Falicitation Centre¬ A]vtemUnwKn\mbn \¬tI≠XmWv.‣ Fs¥nepw sX‰v kw`hn®m¬ Fd¿ ^b¬ P\td‰v BIpw. Cu ^ben¬ \n∂vsX‰pIƒ a\ nem°mhp∂XmWv. sX‰pIƒ XncpØn, ^b¬ ho≠pw hmentU‰vsNtø≠XmWv.eTDS return ¬ IdIvj≥ \SØp∂Xn\v (Id£≥ dnt´Wn\v)t\csØ ^b¬ sNbvX e-TDS return ¬ Fs¥nepw XncpØepIƒ hcpØp∂Xn\papºv TAN cPnkv‰¿ sNbvXncn°Ww.‣ RPU tkhv sNbvX t^mƒU¿ Hm∏¨ sNbvXv, RPU.exe ^b¬ Hm∏¨ sNøpI.‣ Bhiyamb t^mw \º¿ sXcsSpØXn\ptijw correction for eTDS data entry¢n°v sNøpI.‣ Click to Continue _´¨ ¢n°v sNøpI.‣ Open _´¨ ¢n°v sNbvXv sX¡pXncpج \StØ≠Xmb .fvu ^b¬ Xpd°pI.‣ Original Return s≥d token number tN¿°pI.‣ Quarter Ended Dw Year Dw sXcsSp°pI. kv{Io\n¬ Form, Chalan, Annexure I,Annexure II F∂nh ImWmw. .(Form 24Q s≥d Izm¿´¿ 4 \pth≠n am{XamWv AnnexureII tN¿Øn´p≈Xv.)‣ Bhiyamb am‰ßƒ hcpØn tkhv sNøpIbpw hmentU‰v sNøpIbpw sNøpI.‣ hmentUj≥ ]q¿WamIptºmƒ .fvu, .txt P\td‰v BIpw. CXnt\msSm∏w ^nkn°¬t^m¿am‰nep≈ Form 27A/27B Dw e`n°pw. CXv {]n‚ v FSpØv Tin Falicitation Centre(Tin Falicitation Centres s≥d enkv‰v A\p_‘w 2 Bbn tN¿Øncn°p∂p.) ¬A]vtemUnwKn\mbn \¬tI≠XmWv.6

Um‰m F≥{Sn \SØptºmƒ....1. Forms‣ kv¡m¿ ASbmfan´ ^o¬UpIsf√mw \n¿_‘ambpw ]qcn∏nt°≠XmWv.‣ Kh. UnUIvS¿am¿ (DDO), DEDUCTOR PANîBbn BWv PAN tN¿t°≠Xv.‣ TAN icnbmbn tN¿°pI.‣ E mail id icnbmbn tN¿°pI.‣ UnUIvSdpsS TAN hnhc߃ (t]cv, A{U v XpSßnbh)C≥Iw SmIvkv hIp∏n¬kq£n®ncn°p∂ TAN Database teXpXs∂bmbncn°Ww.2. Challan‣ ]pXb \ncIƒ Bhiysan¬ Insert Row _´¨ ¢n°v sNøpI.‣ Kh. UnUIvS¿am¿°v, _p°v AUvPk‰vsa‚ v hnhc߃ (BIN), _n¬ \º¿, tU‰vF∂nh \n¿_‘amWv. 18˛mw tImfØn¬ (_p°v F≥{Sn hgnbmtWm sUt∏mkn‰vF∂ tNmZyØn\v) Yes F∂v tN¿°pI.3. Annexure I‣ UnUIv‰nIfpsS PAN icnbmbn tN¿°pI. (Um‰m F≥{Snbn¬ sX‰v Hgnhm°p-∂Xn\mbn UnUI‰nIfpsS PAN Im¿Uns≥d tIm∏n hmßpI.)‣ Ahkm\sØ tImfw (Reason for non deduction/ Lower deduction)¬ icnbmb^vfmKv XncsSp°pI.4. Annexure II (Form 24Q s≥d Izm¿´¿ 4 \pth≠n am{Xw)‣ kmºØnI h¿jØnse kmedn hnhc߃ tN¿°pI.‣ DtZymKÿcpsS icnbmb PAN tN¿°pI.‣ deductee type icnbmbn sXcsSp°pI.‣ tSm´¬ SmIvk_nƒ C≥Iw icnbmtWm F∂pw Ah Hm^okv tcJIfnteXn\pXpeyamtWm F∂pw ]cntim[n°pI.‣ SmIvkv UnU£\n¬ shortfall Ds≠n¬ ]cntim[n°pI. (tImfw 25)a‰v hnhc߃‣ Tin Falicitation Centres ¬ {]tXyI Iºyq´¿ aoUnb (DZm. CD) hgn eTDS returns\¬IpI.‣ 27A/27B t^mw, icnbmbn ]qcn∏n®v, A‰m®v sNøpI.‣ 27A/27B t^man¬ Xncpج ]mSn√.‣ Tin Falicitation Centres (TIN - FC) ¬ icnbmb A]vtemUnwKn\p tijwUnUIvSdn\v Hcp Provisional Receipt e`n°pw.‣ Iºyq´¿ aoUnb TIN FC UnUIvSdn\v XncnsI \¬Ipw.‣ Fs¥nepw ImcWhim¬ Ch kzoIcn°m\mbns√n¬ Iºyq´¿ aoUnbbpw 27A/27B t^mapw Non Acceptance Memo bpw UnUIvSdn\v e`n°pw.‣ kzoIcn°mØ kvt‰‰vsa‚pIƒ°mbn TIN - FC ¬ ^okv CuSm°p∂X√.‣ digital signature ssIhiap≈ deductor \v TIN FC bpsS klmban√msX Xs∂eTDS A]vtemUv sNømhp∂XmWv.7

‣ TIN FC bpsS Uploading charges Xmsg∏dbpw{]ImcamWv.deductee records s‚ FÆwk¿hokv SmIvkvvv Dƒs∏sSbp≈A]vtemUnwKv Nm¿Pvupto 100 deductees Rs. 30101 to 10000 deductees Rs. 182More than 1000 deductees Rs. 606t^mw 26 ASDDO \¬Ip∂ t^mw 16 s≥d ASnkvYm\Øn¬ Hmtcm DtZymKkvY\pw AXmXv h¿jwC≥Iw SmIvkv dnt´¨ ^b¬ sNøWw. ‰n.Un.Fkv dnt´¨ ^b¬ sNbvXXns≥dhnhc߃ (SmIvkv s{IUn‰v) t^mw 26 AS ]cntim[n®v Dd∏m°nbXn\ptijamWvdnt´¨ ^b¬ sNtø≠Xv.Form 26 AS Hm¨sse\n¬ e`n°p∂Xn\v, -‣ https://incometaxindiaefiling.gov.in/portal/index.do F∂ sh_v ssk‰n¬ {]thin°pI.‣ ]m vth¿Upw ]m≥Im¿Upw cPnkv‰¿ sNøpI (Nn{Xw 3,4) (search for REGISTER)LoginIndividualNn{Xw 3Nn{Xw 4‣ temKn≥ t]Pnte°v t]mIpI. (Search for LOGIN)‣ t]Pn\p apIƒ`mKØv ImWp∂ My Account te°pw, View Tax Credit Statement(Form 26AS)te°pw t]mIpI.‣ Akkvsa‚ v h¿jw XncsSp°pI, P\\ØobXn tN¿°pI, SUBMIT ¢n°vsNøpI.‣ ]n∂oSv sXfnbp∂ t]Pn¬ View Form 26AS F∂Xv ¢n°v sNøpI.8

SmIvkv \nba߃, {]{InbIƒ F∂nhsb°pdn®p≈ hnhc߃ Xmsg∏dbp∂sh_vssk‰pIfn¬ e`yamWv.www.incometaxindia.gov.inwww.incometaxindiapr.gov.inhttps://incometaxindiaefiling.gov.inwww.tin-nsdl.comIndividual,Artificial Judicial PersonResident Senior Citizen (60 Yrs or more but not more than 80 Yrs)Resident Very Senior Citizen (80 Yrs or more)2012˛13 se C≥Iw SmIvkv kw_‘n® Hcp klmbn am{XamWnXv ˛Hcp B[nImcnI tcJbmbn ]cnKWnt°≠Xn√.C≥Iw SmIvkv hIp∏ns≥d ‰n.Un.Fkv. lm≥Uv _p°v Ahew_n®v Xømdm°nbXv ˛jmPn.Fk,v DMU (SPARK), shmt°jW¬ lb¿ sk°≠dn hIp∏v9

A\p_‘w 2TIN - FCs in Kerala15