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sidharthsaroha
22-06-2012, 04:00 PM
I m serving as dao in hppwd fatehpur, while deducting the tax on contractor my office submitted that tax through book transfer to ag himachal pradesh under the head 8658. And simultaineously i submit the 26 q returns quarterly in the income tax deptt. Now a day the it dept. Issue direction to enter the bin no. In the 26 q of the each deductor to file the return. When i talk to ag hp regarding the same they said that they have not filing any return of tax to government but they only made draft payment to income tax dept. On montly basis of whole state. Now i want to know how i get the bin no. Which is to generated by filing the 27 g return. When ag is not filing the same can my exen file the 27g return after getting the ain no. From the income tax deptt. I want to know the guidence from the other deptt. Who handles the working of tax deduction on contractor jobs i.e. Railways, bsnl,cpwd,other state govt. Deptt. Or centeral govt. Deptt. How they file ther 26 q returns with bin no. Kindly give ur advice .

kathuriasushil123
28-06-2012, 11:09 PM
there are two ways for TDS adjustment i.e First either to have book adjustment method by booking the amount directly to the MH 0021(Head for Receipts of Income Tax Department) or by payment through cheque/Draft for credit to the Account of Income Tax Department. In the first Method of Book adjustment, there is a need to file 24G form online with NSDL and a number is generated/alloted for every adjustment which is called BIN(Book Indetification Number) and in the second method of payment through cheque/Draft for credit into the receipt of head of Income Tax Department through Bank, only BSR code of bank is given & challan number(transaction Number) is allotted by bank which is required to be mentioned in the TDS certificates/Return

sidharthsaroha
29-06-2012, 03:37 PM
thanks sushil ji, but in our case AG paid draft to income tax deptt. in respect of the state income tax dedudcion. and the other case we cant deposit the tax directly to bank so kindly advice whether the AIN is to be issued from the ito. and return of 24 g is to be filled self.

Kumar Iyer
01-07-2012, 04:58 PM
The PAO/Distt. Treasury Office (DTO)/Cheque Drawing & Disb. Office (CTDO) of Central Govt. are required to file Form 24G as per ITO Notification No.41/2010 Dt.31.05.2010.
In case of Govt. Office where tax is being paid to the credit of Central Govt. WITHOUT production of Challan.. (related to deposit of tax in a bank).. the PAO/CDDO etc. who are termed as Accounts Officer in the Notification is required to file Form 24G..... ONLY in electronic mode.
For this AIN (AccountsOffice Identification Number) is required to be obtained from the Income Tax Office & monthly submission of data to ITO will enable getting BIN (Book Identification Number).

kathuriasushil123
02-07-2012, 08:52 PM
The PAO/Distt. Treasury Office (DTO)/Cheque Drawing & Disb. Office (CTDO) of Central Govt. are required to file Form 24G as per ITO Notification No.41/2010 Dt.31.05.2010. They are required to obtain AIN & file 24G because they adopt the method of book adjusted by directly booking of TDS to the MH 0021. but in your case, since the AG acting as DDO(DTO) has deposited the TDS through Bank Draft i.e challan to the credit of Central Government account(by giving minus Credit to 8658-PAO Suspense). In this case AG will provide the BSR Code along with other details of challan to be mentioned in TDS Certificates/Return 26Q/24Q.

kathuriasushil123
02-07-2012, 08:56 PM
The PAO/Distt. Treasury Office (DTO)/Cheque Drawing & Disb. Office (CTDO) of Central Govt. are required to file Form 24G as per ITO Notification No.41/2010 Dt.31.05.2010. They are required to obtain AIN & file 24G because they adopt the method of book adjustment thus directly booking of TDS to the MH 0021. but in your case, since the AG acting as DDO(DTO) has deposited the TDS through Bank Draft i.e challan to the credit of Central Government account(by giving minus Credit to 8658-PAO Suspense). In this case AG will provide the BSR Code along with other details of challan to be mentioned in TDS Certificates/Return 26Q/24Q. Hence no need of getting AIN/file 24G/BIN