FORM NO. 26J
[See section 194-I and rule 37]
Annual return of deduction of tax from rent, under section 206 of the Income-tax, Act 1961, for the year ending 31st March,……………..
(a) Tax Deduction Account Number|||||||||||
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(b) Permanent Account Number|||||||||||
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2. Details of the person responsible for paying any income by way of rent:|
(a) Name /Designation||||||||||||||||||||||||||
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(b) Address||||||||||||||||||||||||||
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Flat/Door/Block No.||||||||||||||||||||||||||
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Name of premises/Building||||||||||||||||||||||||||
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Road/Street/Lane||||||||||||||||||||||||||
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Area/Locality||||||||||||||||||||||||||
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Town/City/District||||||||||||||||||||||||||
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State||||||||||||||||||||||||||
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Pin Code|||||||
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© Has address of the person responsible for paying any income by way of Tick as applicable Yes No.
rent changed since submitting the last return
Details of rent credited/paid under section 194G and tax deducted thereon :
Payee|Gross amount of rent credited/ paid during the year|Total amount of rent credited/ paid on which no tax deducted|Total amount of rent credited/ paid on which no tax deducted|Total amount of tax deducted|
||Amount (Rs.)|Number of payments||Income-tax (Rs.)|Surcharge (Rs.)|Total
(Rs.)|
|(1)|(2)|(3)|(4)|(5)|(6)|(7)|
1. Companies||||||||
2. person other than companies||||||||
Total||||||||
Details of tax deducted and paid to the credit of the Central Government :
By or on behalf of Central Government:
Sl. No.|Amount of deducted|Transfer Voucher Number|Date of Transfer Voucher|
(1)|(2)|(3)|(4)|
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Total||||
(b) By person responsible for paying other than Central Government
Sl. No.|Challan Number|Date of payment|Amount of tax paid|Name and address of the bank|
(1)|(2)|(3)|(4)|(5)|
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Total|||
Details of rent credited/paid during the year and of tax deducted at source at the prescribed rates in force :
(a) In the case of companies:
Sl. No.|Permanent Account Number (PAN)|Name of company|Address of the company|Amount of rent credited or paid,
(Rs.)|Date on which rent credited or paid whichever is earlier|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credit 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)|
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Total|||||
(b) In the case of person/payee other than companies:
Sl. No.|Permanent Account Number (PAN)|Name of person/ payee|Address of the person/ payee|Amount of rent credited or paid,
(Rs.)|Date on which amount of rent credited or paid whichever is earlier|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credit of Central Government|Tax deduction Certificate Number|Date of furnishing of tax Deduction Certificate to the person/ payee|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|
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Total|||||
Details of rent credited/paid during the year and of tax deducted at source at a lower rate or no tax deducted in accordance with section 197:
(a) In the case of companies:
Sl. No.|Permanent Account Number (PAN)|Name of company|Address of the company|Amount of rent credited /paid,
(Rs.)|Date on which amount of rent credited or paid whichever is earlier|Rate of deduction of tax
(%)|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credit of Central Government|Assessing Officer’s Certificate Reference Number|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)|(12)|(13)|
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Total||||||
In the case of person/payees other than companies:
Sl. No.|Permanent Account Number (PAN)|Name of person/ payee|Address of the person/ payee|Amount of rent credited or paid whichever is earlier
(Rs.)|Date on which amount of rent credited or paid whichever is earlier|Rate of deduction of tax
(%)|Amount of tax deducted (Rs.)|Date on which tax deducted|Date on which tax was paid to the credit of Central Government|Assessing Officer’s Certificate Reference Number|Tax deduction Certificate Number|Date of furnishing of tax Deduction Certificate to the person/ payee|
(1)|(2)|(3)|(4)|(5)|(6)|(7)|(8)|(9)|(10)|(11)|(12)|(13)|
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Total|||||||
Verification
I, ………………………………………………………….., certify that all the particulars furnished above are correct and complete.
Place: Name and signature of the responsible for deducting tax at source……………………………………………………
Date: Designation: …………………………..