FORM NO. 26A
[See section 194A and rule 37]
Annual return of deduction of tax from interest other than “Interest on securities” under section 296 of the Income-tax, 1961, for the
year ending 31st March, …………….
(a) Tax Deduction Account Number|||||||||||
|||||||||||
(b) Permanent Account Number|||||||||||
||||||||||||||||||
2. Details of the person responsible for paying any income by way of interest other than interest on securities|
(a) Name /Designation||||||||||||||||||||||||||
||||||||||||||||||||||||||
(b) Address||||||||||||||||||||||||||
||||||||||||||||||||||||||
Flat/Door/Block No.||||||||||||||||||||||||||
||||||||||||||||||||||||||
Name of premises/Building||||||||||||||||||||||||||
||||||||||||||||||||||||||
Road/Street/Lane||||||||||||||||||||||||||
||||||||||||||||||||||||||
Area/Locality||||||||||||||||||||||||||
||||||||||||||||||||||||||
Town/City/District||||||||||||||||||||||||||
||||||||||||||||||||||||||
State||||||||||||||||||||||||||
||||||||||||||||||
Pin Code|||||||
|||||||
© Has address of the person responsible for paying any income by way of interest Tick as applicable Yes No.
Other than “Interest on securities” changed since submitting the last return
Details of total interest credited / paid and tax deducted thereon :
Payee|Gross amount of interest paid during the year (Rs.)|Total amount of interest on which no tax deducted
(Rs.)|Total amount of interest on which tax deducted
(Rs.)|Total amount of tax deducted|
||||Income-tax (Rs.)|Surcharge (Rs.)|Total
(Rs.)|
|(1)|(2)|(3)|(4)|(5)|(6)|
1. Companies |||||||
2. Person other than companies|||||||
Total|||||||
4. (a)Total amount of interest on which no deduction was made in accordance with |||||||||||
the provision of section 194A(3)(iii) and section 196|||||||||||
|||||||||||
(b)Total amount of interest on which no deduction was made in accordance with |||||||||||
the provision of section 194A(3)(i)|||||||||||
|||||||||||
©Total number of payees to whom interest was paid without deduction of tax in |||||||||||
accordance with the provision of section 194A(3)(i)|||||||||||
|||||||||||
(d)Total amount of interest on which no deduction was made in accordance with |||||||||||
the provision of section 197A(1A)|||||||||||
|||||||||||
(e)Total number of payees to whom interest was paid without deduction of tax in |||||||||||
accordance with the provision of section 197A(1A)||
Details of tax paid to the credit of Central Government
By or on behalf of central Government
Sl. No.|Amount Deducted (Rs.)|Transfer Voucher Number|Date of transfer Voucher|
(1)|(2)|(3)|(4)|
||||
||||
||||
||||
Total||||
By persons responsible for paying other than Central Government :
Sl. No.|Challan No.|Date of payment|Amount of tax paid
(Rs.)|Name and address of bank|
(1)|(2)|(3)|(4)|(5)|
|||||
|||||
|||||
|||||
Total|||
Details of interest credited/paid during the financial year and of tax deducted at source at other prescribed rates in force :-
Interest credited/paid to companies :
Sl No.|Permanent Account Number (PAN)|Name of company|Address of the company|Amount of interest (Rs.)|Date on which interest credited or paid, whichever is earlier|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credited of Central Government|Tax deduction Certificate Number|Date of furnishing of tax deduction Certificate to the company|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
Total|||||
(b) Interest credited/paid to persons/payee other than companies:
Sl No.|Permanent Account Number (PAN)|Name of person / payee|Address of the person / payee|Amount of interest (Rs.)|Date on which interest credited or paid, whichever is earlier|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credited of Central Government|Tax deduction Certificate Number|Date of furnishing of tax deduction Certificate to the company|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
Total|||||
7. Details of interest credited/ paid during the financial year and of the tax deducted at source at a lower rate or no tax deducted in accordance with section 197 :
Interest credited/paid to companies :
Sl No.|Permanent Account Number (PAN)|Name of company|Address of the company|Amount of interest (Rs.)|Date on which interest credited or paid, whichever is earlier|Rate of deduction of tax (Rs.)|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credited of Central Government|Tax deduction Certificate Number|Assessing officer’s Certificate Reference Number|Date of furnishing of tax deduction Certificate to the company|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|(12)|(13)|
|||||||||||||
|||||||||||||
|||||||||||||
Total||||||
(b) Interest credited/paid to persons/payee other than companies:
Sl No.|Permanent Account Number (PAN)|Name of person/ payee|Address of the person/ payee|Amount of interest (Rs.)|Date on which interest credited or paid, whichever is earlier|Rate of deduction of tax (Rs.)|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credited of Central Government|Tax deduction Certificate Number|Assessing officer’s Certificate Reference Number|Date of furnishing of tax deduction Certificate to the company|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|(12)|(13)|
|||||||||||||
|||||||||||||
|||||||||||||
Total||||||
Amount of interest credited/paid without deduction of tax during the financial year on furnishing declaration under section 197A(1A) :
Sl. No|Permanent Account Number(PAN)|Name of person/payee|Address of the person/payee|Amount of interest
(Rs).|Date(s) of credit or payment of interest|Date on which the declaration was furnished to the person responsible for paying the interest|Date on which the declaration was furnished to Commissioner of income tax / Chief Commissioner of income tax|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|
||||||||
||||||||
Total|||
Verification
I, certify that –
this return contains a complete list of persons to whom interest or aggregate interest exceeding Rs. 2,500 (regardless of any interest received from them) was paid during the period 1st April, …… to 31st March, …….,
all the particulars furnished above are correct and complete.
Place: Name and signature of the person responsible for deducting tax at source…………………………
Date: Designation ………………………………..