Legal Sandook Legal Sandook Indian legal research library
Bare Acts Judgments Articles Drafts About Contact
Search Library
Skip to content
Legal Sandook logo representing a treasure chest of legal knowledge
  • About Us
  • Contact Us
  • Disclaimer
  • Privacy Policy
  • Terms and Conditions
  • About Us
  • Contact Us
  • Disclaimer
  • Privacy Policy
  • Terms and Conditions

Form NO 24

← Legal Draft & Format
Income Tax⇩ Download RTF Format

'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 responsible

for paying salary (if not the employer)

1. (a) Tax Deduction Account No.

(b) Permanent Account No.

(b) Address of the person responsible

for paying salary

2. (a) Name of the Employer

(b) Address of the Employer

Flat/Door/Block Number

Flat/Door/Block Number

Name of the Premises/Building

Name of the Premises/Building

Road/Street/Lane

Road/Street/Lane

Area/Locality

Area/Locality

Town/City/District

Town/City/District

State

State

Pin Code

Pin Code

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

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

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

N a me of t h e

em pl oy ee

(201 ) (2 02) ( 203) ( 205) ( 206) ( 207) ( 208) (209 ) ( 210) (2 1 1 ) (2 12) (2 13) ( 214) ( 216) (2 17) ( 218) (219 ) ( 220)

(204 )

(215 )

( 223) (224 ) (225 ) (226 ) ( 227) ( 228) ( 229) (230 )

( 221) ( 222)

6 . D et a i ls o f t a x de d u ct e d an d pa i d t o t he cr ed i t o f t h e C e n t ra l Go ve r nm e n t

S . No . A mo u n t D e d uc t ed Tr a ns f e r Vo u ch e r / C h al l a n N o . g i ve n b y B an k D a t e o f Tra n sf e r V o uc h e r / C h a ll a n

(2 3 1 ) (2 3 2 ) (2 3 3 )

B a nk B ra n ch C o d e

( 2 34 )

(2 3 5 )

T o ta l

N o t e – G o ve rn m e n t d e d u ct o rs t o g iv e p a rt i c ul a rs o f t ra n sf e r v o u ch e rs ; o t h e r d e du c t o rs t o gi v e p a rt i cu l a rs o f c h a ll a n n o . re g a rd in g d e po s it i nt o b a n k.

7 . I c e rtify th a t :

(i ) t h e ab o ve re t u rn co n si st s o f . . . . . . pa g e s s er ia l ly n u m b er e d f ro m .. . . . . . . . . . . . . t o . . . . . . . . . . . . . . . . . a n d f u rn i sh e s t h e p re sc ri b e d p a rt i cu la r s in re sp e c t o f . . . . . . . . . . . .. . . (g i ve n nu m b e r) e mp l o ye e s;

(i i ) t h e ab o ve re t u rn co n t a in s co m p le t e de t a i ls o f t o ta l am o u n t c ha r ge a b le u n de r t h e h e a d " Sa l a ri es " p a id by . . . . . . . t o a ll pe r so n s w h os e i n co m e f o r t h e y ea r u n d e r th e h ea d "S a la ri e s" e x ce e de d t h e m a xi mu m a m o u nt w h ic h i s no t

t a x ab l e u n d e r t h e Fi n a n ce Ac t o f t h e y e ar .

(i i i) t h e am o u nt o f ta x s h ow n in co l u mn 2 26 h a s b ee n pa i d t o t h e cr e di t of t h e C e n t ra l G ov e rn me n t vi de p a rt ic u la rs gi ve n in it e m n u m b er 6 a bo v e .

( i v) a l l t h e pa r t ic ul a rs f u r ni s he d in t h e re t u rn a n d t h e A n n ex u re a re c o rre c t .

P la ce : . . . . . .. . . . . . . . .. .

D a t e . . . . .. . . . . . . .. . . . . . . ..

N a me a nd Si g n at u r e o f th e e mp l o ye r / p e rs o n re s p on s ib l e f o r p a yi ng sa l ar y

D es ig n at i o n : . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .

N ot e s :

1 . Sa l a ry i n cl u d es w ag e s , a n n u it y , p e n si o n , g r a t ui t y, f e e s, co m m is si o n , b o n u s, re p a ym e n t of a m ou n t d e po s it e d u n de r t h e Ad d i t io n a l E mo l u me n t s ( C o mp u l so ry D e p o si t ) A ct , 1 9 74 , o r p ro f i t s in li e u o f o r in a d d it i o n t o sa l a ry o r w a g es , in c lu d i ng

p a ym e n t s ma d e at o r in co n n e ct i o n w i t h t e rm in a t i on o f e m p lo y me n t ad v a nc e o f sa l ar y o r a ny o t h e r su m s ch a rg e a b le t o i n co m e -t a x u nd e r t h e h e a d ' Sa l ar ie s '.

2 . Wh e re an e mp l o ye r d e du c t s f ro m t h e em o lu m e n t s p ai d t o a n e m p lo ye e o r pa y s o n h is be h a lf a n y co n t ri b ut i o n s o f t h a t e m p lo y e e t o a n y a p p ro ve d s u pe r an n u a t io n fu n d , al l s u ch d e d u ct i o ns or p a ym e n t s sh o u ld b e i n cl ud e d in t he re t u rn .

3 . Wh e re t a x ha s b e e n d e d u ct e d a t a lo w e r ra t e o r n o t ax ha s b e e n d e d u ct e d on t h e b a si s o f a c er t if i ca t e g iv en b y t h e A ss e ss in g O f f ic e r u nd e r s ec t io n 1 97 ( 1 ), t h i s sh o u l d b e i n d ic a t e d i n t h is co l um n an d a c o py o f su c h o rd e r s ho u l d b e at t a c h ed

a l on g w it h t h e r et u rn .

4 . Pl e a se re co r d o n ev e ry p a g e th e to tal s o f e ac h o f th e c o lu m n s.

1. (a) Tax Deduction Account No.

(b) Permanent Account No.

2. (a) Name of the Employer

(b) Address of the Employer

Flat/Door/Block Number

Name of the Premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

ANNEXURE

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

Valu e o f r en t-fr ee ac com od ation o r v alue of an y c on ces sio n in r ent

fo r th e ac om mo dat ion p ro vid ed by th e em plo y er

( giv e b as is o f co mp u tatio n)

W her e acc om mod atio n is f ur nis h ed

Nam e of Em plo yee

( 2 37 ) ( 23 9)

(2 3 8 )

(2 47 ) ( 24 9)

(2 4 8 )

( 23 6)

(2 40 ) ( 24 1) ( 24 2) ( 2 43 ) ( 24 5) ( 24 6)

( 2 50 ) ( 25 1)

(2 4 4 )

. . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . .

N a m e a n d si g n a tu r e o f e m p lo y e r/ p e rso n re sp o n si b le f or p a yi n g s al a ry

Pl ac e: . . . . . .. . . . . .. . . . . . ..

D e sig n a ti o n. . . . . . .. . . . . . .. . . . . . ';

D at e :. . . . . . . . .. . . . . . . . .. .

Legal Sandook logo representing a treasure chest of legal knowledge

Opening the Vault of Legal Knowledge

  • About Us
  • Contact Us
  • Disclaimer
  • Privacy Policy
  • Terms and Conditions

All rights reserved

Legal Sandook

Legal Sandook

Indian legal research arranged for readers who need statutes, judgments, notes, drafts, and clear legal references without noise.

Research

Bare Acts A-Z Judgments Drafts & Formats Law Notes

Website

Articles About Us Contact Us

Legal

Disclaimer Privacy Policy Terms and Conditions
© 2026 Legal Sandook. All rights reserved. Built for clear, fast legal research.