F No 370142/6/2019-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
******
New Delhi, May 21,2019
Subject: Amendment of Form No 108 of the Income-tax Rules, 1962- Draft notification for
inputs from stakeholders and the general public - reg.
Section 12A of the Income-tax Act, 1961 (the Act) provides for conditions for
applicability of sections 11 and 12 of the Act. One such condition under clause (b) of sub-
section (1) thereof is that where the total income of the trust or institution computed
without giving effect to section 11 and 12 exceeds the maximum amount not chargeable
to income-tax in any previous year, its accounts for that year have been audited by an
accountant as defined in the Explanation below sub-section (2) of section 288.
,
1.1 It further provides that the person in receipt of said income furnishes along with the
return of income for the relevant assessment year the report of such audit in the
prescribed form duly signed and verified by such accountant and setting forth
such particulars as may be prescribed.
2. Accordingly, vide Income-tax (2 nd Amendment) Rules, 1973 wef April 1, 1973 rule
17B and Form 10B were inserted to the Income-tax Rules, 1962 (the Rules) for this purpose.
Rule 17B of the Rules provide that said report of audit of the accounts of a trust or
institution shall be in Form No. lOB. The Form No lOB besides providing the Audit Report
provides for filing of "Statement of particulars" as Annexure.
3. As the rule and form were notified long ago, there is a need to rationalise them to
align with the requirements of the present times.
4. In view of the above, the rule and form are proposed to be amended by way of
substituting,-
(a) Rule 17B with a new rule 17B; and
(b) Form No 1OB with a new Form No 10B.
5. The draft notification proposing the above amendments is enclosed and it is
requested from the stakeholders and general public to provide inputs electronically at the
email address, niraj.kumar82@nic.in, latest by June 5, 2019.
~~
Encl : As above .
~
(Niraj Kumar)
Joint Commissioner of Income-tax (OSD) (TPL)-I
Tel No: 011-2309 5468
E-mail: Niraj.kumar82@nic.in
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
New Delhi, May ....., 2019
INCOME-TAX
SO (E). ...... In exercise of the powers conferred by the first proviso to clause (b) of sub-
section (1) of section 12A read with section 295 of the Income-tax Act, 1961 (43 of 1961),
the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:___
1. (1) These rules may be called the Income-tax (....th Amendment) Rules, 2019.
(2) They shall come into force from the date of their publication in the Official
Gazette.
2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), for ,,rules
17B, the following rule shall be substituted, namely:___
"Report of audit of accounts and the particulars to be furnished under clause (b) of
sub-section (1) of section 12A.
17B. The report of audit of the accounts of the trust or institution and the
particulars required to be furnished under clause (b) of sub-section (1) of section 12A,
shall be in Form No. 10B.".
3. In the principal rules, in Appendix II,-
(i) for ,,Form No 10B, the following Form shall be substituted, namely:___
"FORM No. 10B
(See rule 17B)
Audit Report to be furnished under clause (b) of sub-section (1) of section 12A of the Income-
tax Act, 1961
1. *I/ we have examined the *statement of affairs/ balance sheet as on, ........................, and
the *income and expenditure/ profit and loss account for the period beginning from
.......................... to ending on ........................................, attached herewith, of
........................ (Name), ................................................................ (Address),
......................................(Permanent Account Number).
2. *I/ we certify that the *statement of affairs/ balance sheet and the * income and
expenditure/ profit and loss account are in agreement with the books of account maintained
at the head office at ........................and ** ........................branches.
3. (a) *I/ we report the following observations/ comments/ discrepancies/ inconsistencies; if
any:
(b) Subject to above, -
(A) *I/ we have obtained all the information and explanations which, to the best of *my/ our
knowledge and belief, were necessary for the purpose of the audit.
(B) In *my/ our opinion, proper books of account have been kept by the head office and
branches of the trust or institution so far as appears from *my/ our examination of the
books.
(C) In *my/ our opinion and to the best of *my/ our information and according to the
explanations given to *me/ us, the said accounts, read with notes thereon, if any, give
a true and fair view:-
(i) in the case of the *state of the affairs/ balance sheet, of the trust or institution as at
31st March; and
(ii) in the case of the * income and expenditure/ profit and loss account account of the
*profit/ loss or *surplus/ deficit of the trust or institution for the year ended on that date.
4. The statement of particulars required to be furnished is enclosed as Annexure.
5. In *my/ our opinion and to the best of *my/ our information and according to explanations
given to *me/ us, the particulars given in the said Annexure are true and correct subject to
following observations/ qualifications, if any:
a. ................................................................................................
b. ................................................................................................
c. ................................................................................................
***(Signature and stamp/Seal of the signatory)
Place: ............... Name of the signatory ..................................
Date: ............... Membership No. ..............................................
Full address .................................
Notes:
1. *Delete whichever is not applicable.
2. **Mention the total number of branches.
3. ***This report has to be signed by person eligible to sign the report as per the provisions of
section 12A of the Income-tax Act, 1961.
4. The person, who signs this audit report, shall indicate reference of his membership
number/ certificate of practice number/ authority under which he is entitled to sign this
report.
ANNEXURE
Statement of Particulars
PAN Name of the Trust/ Institution (Auto populated)
A B C D E 1 2 3 4 F
A. Details of Registered Office
Flat / Door / Block No Name of Premises / Building / Village Road / Street Post Office
Area / Locality Town/City/District PIN Code State(Select) Country(Select)
Office Phone No. with STD Code/ Mobile No. 1 Fax No. with STD Code/ Mobile No. 2
Email Address 1
Email Address 2
(i) Please specify whether the Trust/ Institution is- (select any one)
o constituted as Public Trust under __________________________________ (please specify name of Act under which constituted as a Public Trust)
o registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India
______________________________________________ (please specify name of the law under which registered)
B. Legal Status
o registered under section 8 of the Companies Act, 2013 (18 of 2013) or under section 25 of the Companies Act, 1956 (1 of 1956)
o Others (please specify) _______________________________________
(ii) Details of creation and registration under the relevant law:
Date of
S No Registration or Incorporation Number Date Authority Granting Registration Remark, if any
creation
Details of registration under section 12A/ 12AA of the Income-tax Act, 1961:
Registration
Details
C.
S No Registration Number Date of Registration Authority Granting Registration Remark, if any
Please specify the objects of the Trust/ Institution (please select at least one):
Religious Activity Medical relief
1a. Relief of the poor Preservation of environment (including watersheds, forests and wildlife)
Education Preservation of monuments or places or objects of artistic or historic interest
Yoga Advancement of any other object of general public utility
D. Purpose & Objects
In case of "advancement of any other object of general public utility", please provide following:
(i) Whether it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of Yes/ No
rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration?
(ii) Whether the activity is undertaken in the course of actual carrying out of such advancement of any other object of Yes/ No
general public utility?
1b. (ii) Details of receipts:
S Total Receipts of the Details of Aggregate Receipts from activities Percentage to Remarks,
No Trust/ Institution Total Receipts if any
Trade, Commerce or Business Service in relation Total
thereto
E. Details of Modification of Objects
Details of Modification of Objects
(i) Whether the Trust/ Institution has adopted or undertaken modification of Yes/ No
its objects which do not conform to the conditions of registration?
(ii) If yes, please provide the date of said modification. D D M M Y Y Y Y
1. (ii) Date of application for fresh registration under section 12A(1)(ab). D D M M Y Y Y Y
(iv) Details of application:-
Status Registration Number, Date of Registration/ Authority passing Remark,
(Pending/ Approved/ Rejected) if approved Rejection the Order if any
1. Amount of income derived from property held under trust
Details of voluntary contributions to the trust or institution during the previous year including voluntary contribution under section 12:
Corpus Others Total
2. Cash Kind Total Cash Kind Total (3)+(6)
(1) (2) (3) (4) (5) (6) (7)
Details of voluntary contributions out of the above which are anonymous donations under section 115BBC:
Total Donations Total Anonymous Amount exempt Amount exempt under Total Amount chargeable at
Donations under 115BBC(2)(a) 115BBC(2)(b) MMR under 115BBC
(in Rs) (2)-(3)-(4)
2a. (in Rs) (in Rs) (in Rs)
(1) (2) (3) (4) (5) (6)
(i) Whether the trust or institution is registered under the FCRA, 2010? Yes/ No
F. Details of Income & Application
(ii) If yes, please provide the following details:
(a) Details of registration:
Registration No Date of registration
2b.
D D M M Y Y Y Y
(b) Details of foreign contribution received during the previous year:
S No Name of the Donor Address of the Donor Country Code Amount (In Rs)
(i) Whether the trust or institution is registered under section 80G? Yes/ No
(ii) If yes, please provide the details of certificates issued under section 80G as under:
2c S No Details of the Donor Amount of Donation (In Rs)
Name PAN Address Corpus Non-Corpus Total
3. Amount of income of the previous year applied to charitable or religious purposes in India during that year.
Amount of income derived from property held under trust wholly for charitable or religious purposes, accumulated or set apart
4. being upto fifteen per cent thereof for application in India, [clause (a) of section 11(1)]
Amount of income derived from property held under trust in part only for charitable or religious purposes, created before the
5. commencement of this Act, finally set apart being upto fifteen per cent thereof for application in India [clause (b) of section
11(1)]
Details of amount of income applied outside India [section 11(1)(c)]:
S No Amount Nature of Country of Whether If Exempt
charitable application exempt?
6. Approval General/ Date of
purpose
(Yes/ No) Number Special Approval
(i) Whether option under clause (2) of Explanation 1 to section 11(1) exercised? Yes/ No
1. (ii) If yes, amount of income deemed to have been applied to charitable or religious purposes in India during the previous
year.
G. Compliance to Conditions
(i) Whether any corpus donation has been made during the year, not allowable as per Explanation 2 to section 11(1) to other
Yes/ No
trusts or institutions and claimed as application?
(ii) If yes, please provide the details of the donee as under:
2.
Name PAN Amount
Details of deemed to be income of the previous year under section 11(1B) (to be activated only if option under clause (2) of Explanation 1 to
section 11(1) exercised in earlier years):
3. FY for which the option exercised Amount (Rs) Deemed to be income Reasons
Amount of income, in addition to the amount referred to in items 3 and 4 of F. above, accumulated or set apart for
4. specified purposes under section 11(2), if any.
Whether the amount of income mentioned in item 4 above has been invested or deposited in the manner laid down in
5. Yes/ No
section 11(2)(b) ?
5a. If not, please specify the amount not so invested.
(i) Whether, during the previous year, any part of income accumulated or set apart for specified purposes under section 11(2) in any earlier
year, [compliance with section 11(3)]-
S No Description Yes/ Amount, if
G. Compliance to Conditions
No yes
(a) is applied to purposes other than charitable or religious purposes or ceases to be accumulated or set
6. apart for application thereto
(b) ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5)
(c) is not utilized for the purpose for which it is so accumulated or set apart during the period referred to in
clause (a) of that sub-section or in the year immediately following the expiry thereof
(d) is credited or paid to any trust or institution registered under section 12AA or to any fund or institution or
trust or any university or other educational institution or any hospital or other medical institution referred
to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10
(i) Whether any income invested or deposited in accordance with the provisions of clause (b) of sub-section (2) of section 11
Yes/ No
could not be applied for the purpose for which it was accumulated or set apart?
(ia) If yes, please specify whether the application in this regard was made to the Assessing Officer in this behalf for allowing to
Yes/ No
apply the same for other charitable or religious purpose in India in conformity with the objects of the trust?
7.
(ib) In case of the application having been made to the Assessing Officer, please provide the details of the same as under:
Details of Order
S No Date of Application Status of Application Remark, if any
Number Date Decision
(i) Whether within the meaning of section 11(4), any business undertaking is held as "property held under trust" ? Yes/ No
(ii) If yes, please provide the following:
(a) Nature of Business:
1.
(b) Whether separate books of account maintained? Yes/ No
(c) If yes, please provide amount of profit/ loss.
Attach Balance Sheet, Profit & Loss Account and Audit Report in Form 3CA/ 3CB as applicable (e-filing utility to provide u[load facility).
(i) Whether within the meaning of section 11(4A), there is any income of the trust or institution, being profits and Yes/ No
gains of business?
(ii) If yes, please provide the following:
(a) Whether the business is incidental to the attainment of the objectives of the trust or the institution? Yes/ No
2.
(b) Nature of Business:
(c) Whether separate books of account maintained in respect of such business? Yes/ No
(d) If yes, please provide amount of profit/ loss.
Attach Balance Sheet, Profit & Loss Account and Audit Report in Form 3CA/ 3CB as applicable (e-filing utility to provide u[load facility).
Accounting Policy
(i) Method of accounting employed during the previous year:
H. Details of Business
(ii) Whether there had been any change in the method of accounting employed vis-a-vis the method employed in Yes/ No
the immediately preceding previous year.
(iii) If answer to (ii) above is in the affirmative, give details of such change, and the effect thereof on the income/ profit or loss.
S No Particulars Increase in Profit (Rs) Decrease in Profit (Rs)
(iv) Whether any adjustment is required to be made to the profits or loss for complying with the provisions of income Yes/ No
computation and disclosure standards notified (ICDS) under section145 (2)?
(v) If answer to (iv) above is in the affirmative, give details of such adjustments as under:
Increase in Decrease in Net Effect
3. ICDS Particulars Disclosure
Profit (Rs.) Profit (Rs.) (Rs.)
ICDS I Accounting Policies
ICDS II Valuation of Inventories
ICDS III Construction Contracts
ICDS IV Revenue Recognition
ICDS V Tangible Fixed Assets
ICDS VI Changes in Foreign Exchange Rates NA
ICDS VII Governments Grants
ICDS VIII Securities NA
ICDS IX Borrowing Costs
ICDS X Provisions, Contingent Liabilities and Contingent Assets
Total
(i) Voluntary contribution received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided:
Value of Value of Amount out of (3) invested in Balance to be treated as
Name and address of
S No Contribution / Contribution modes prescribed under income under section
the donor
donation applied to object section 11(5) 13(1)(d)
(1) (2) (3) (4) (5) (6)
1.
I. Other Conditions
Total
(ii) Details of funds invested/ deposited in modes other than those specified in section 11(5) during the previous year, if any:
Name of the investee/ Address of the investee/ Date of Amount of Income from
S No
depositee depositee Investment investment investment
(i) Whether there is any claim of depreciation or otherwise in respect of any asset, acquisition of which has been claimed as
Yes/ No
an application of income has been made in terms of section 11(6)?
2.
(ii) If yes, please specify the amount of said depreciation.
(i) In view of provisions under section 11(7), please specify whether the trust or institution has claimed deduction under
Yes/ No
section 10 [other than clause (1) and clause (23C) thereof] during the previous year?
3.
(ii) If yes, the amount of deduction so claimed.
(i) In view of provisions under section 13(1)(a), please specify whether there is any part of income of a trust for private
not to apply [13(1) (a) & (b)]
J. Cases in which section 11
Yes/ No
religious purposes which does not enure for the benefit of the public?
(ia) If yes, please provide the following:
1.
Nature of Application Amount
(i) In view of provisions under section 13(1)(b), please specify whether the trust or institution is created or established for the
2. Yes/ No
benefit of any particular religious community or caste after the commencement of the Act?
(i) Details of persons referred to in sub-section (3) of section 13 (specified person) anytime during the previous year:
K. Details of specified persons and beneficial Owners
Remark
Aadhaar No.
S No Clause Name PAN Address To be provided in e-
(if allotted)
filing utility
Clause (a)
1. Amount of
Clause (b)
contribution
Clause (c)
Clause (cc)
Clause (d) Relation
Clause (e) Substantial Interest
(i) Particulars of persons who were beneficial owners of the trust or the institution, directly or indirectly, at any time during the previous year:
2. S No Name Address PAN (if any) Aadhar (optional)
(i) In view of the provisions under section 13(1)(c), please specify whether the trust or institution created or established
Before/ After
before or after commencement of this Act?
L.. Cases in which section 11 or 12 not to apply
(ii) Whether any part of income enures directly or indirectly for the benefit of the specified person under the terms of the
Yes/ No
trust or the rules governing the institution?
(iia) If yes, please provide the following details:
S No Name of the Specified Person PAN Nature of Benefit Amount
[13(1) (c)]
1.
(iii) Whether any part of income or any property of the trust or the institution has been used or applied directly or indirectly
Yes/ No
for the benefit of the specified person during the previous year?
(iiia) If yes, please provide the following details:
S No Name of the Specified PAN Nature of Amount If in compliance with a mandatory term of the trust or a
Person Benefit mandatory rule governing the institution
Yes/ No
(i) Whether any part of income or property of the trust or the institution is lent, or continues to be lent, to the specified person
Yes/ No
during the previous year?
M. Deemed Use/
(ia) If yes, please provide the following details:
Application
[13(2)(a)]
Details Details of Security Details of interest Details of Repayment
1.
S No Name PAN Value of Adequate
Income/
Amount Nature Value Adequate Rate Rate of Date Amount
Property
Security Interest
(ii) Whether any land, building or other property of the trust or institution is, or continues to be, made available during the
Yes/ No
previous year for use of the specified person, during the previous year?
N. Deemed Use/
Application
(iia) If yes, please provide the following details:
[13(2)(b)]
Details of Asset Date Details of Rent Details of other Compensation
1.
S No Name PAN Land/ Building/ Adequate Adequate
Address From To Amount Nature Amount
Other Property Rent Compensation
(iii) Whether any salary, allowance or otherwise is paid to the specified person out of the resources of the trust or institution
P. Deemed Use/ Application O. Deemed Use/ Application
Yes/ No
for services rendered by him during the previous year?
(iiia) If yes, please provide the following details:
[13(2)(c)]
1. Details of Payment
S No Name PAN Nature of Services
Salary/ Allowance/ Otherwise Amount Reasonable Amount for Services
(1) (2) (3) (4) (5) (6) (7)
(i) Whether the services of the trust or institution are made available to the specified person during the previous year? Yes/ No
(ia) If yes, please provide the following details:
[13(2)(d)]
Details of Services Details of Remuneration Details of Compensation
1. S No Name PAN Adequate Adequate
Nature Value Amount Nature Amount
Remuneration Compensation
(i) Whether any share, security or other property is purchased by or on behalf of the trust or institution from the specified
Yes/ No
person during the previous year?
(ia) If yes, please provide the following details:
Q. Deemed Use/ Application
Details of Other Property being
Share/ Details of Shares/ Security Details of Consideration
Movable
Security/
S No Name PAN Name of the
Other Adequate
Property Company/ Number Rate Nature Number Rate Amount
Consideration
[13(2)(e)]
Concern
1.
(ib) Details in case of Other Property being Immovable:
Type of asset Details of Consideration
Address of Area Stamp Duty
S No Name PAN (Land/ Residential/ Adequate
Property (in Sq ft) Value Amount
Commercial Property etc) Consideration
(i) Whether any share, security or other property is sold by or on behalf of the trust or institution to the specified person during
Yes/ No
the previous year?
(ia) If yes, please provide the following details:
R. Deemed Use/ Application
Details of Other Property being
Share/ Details of Shares/ Security Details of Consideration
Movable
Security/
S No Name PAN Name of the
Other Adequate
Property Company/ Number Rate Nature Number Rate Amount
Consideration
[13(2)(f)]
Concern
1.
(ib) Details in case of Other Property being Immovable:
Type of asset Details of Consideration
Address of Area Stamp Duty
S No Name PAN (Land/ Residential/ Adequate
Property (in Sq ft) Value Amount
Commercial Property etc) Consideration
(i) Whether any income or property of the trust or institution with aggregate value exceeding one thousand rupees is
Yes/ No
S. Deemed Use/
diverted during the previous year in favour of the specified person?
Application
[13(2)(g)]
(ia) If yes, please provide the following details:
1.
S No Name PAN Income/ Property Amount
(i) Whether any funds of the trust or institution are, or continue to remain, invested in any concern during the previous year in
Yes/ No
T. Deemed Use/ Application
which the specified person has a substantial interest?
(ia) If yes, please provide the following details:
[13(2)(h)]
Details of the Concern Details of Substantial Interest Details of Investment
1. Income from
S No Company/
Name Address Name PAN Basis Value From To Investment
Others
(ib) Whether the investment in the concern exceeds five per cent of the capital of that concern? Yes/ No
Amounts inadmissible under sub-section (1) of section 11 rws sub-clause (ia) of clause (a) of section 40:
U. Details of Amounts Inadmissible
(i) Details of payment on which tax is not deducted:
Details of Payee
S No Date of Payment Amount Nature
Name PAN Address
1. (ii) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of
section 139:
Date of Details of Payee Tax Deduction Details
S No Amount Nature
Payment Name PAN Address Amount Deposited
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(i) Whether any amount is disallowable under sub-section (1) of section 11 rws sub-section (3) of section 40A during the previous
Yes/ No
V. Expenses or payments not deductible in
year?
(ia) If yes, please provide the following details :
Details of Payee
certain circumstances
S No Date of Payment Amount Nature
Name PAN Address
1.
(ii) Whether any amount is disallowable under sub-section (1) of section 11 rws sub-section (3A) of section 40A during the
Yes/ No
previous year?
(iia) If yes, please furnish the following details:
Details of Payee
S No Date of Payment Amount Nature
Name PAN Address
(i) Whether the trust or the institution has taken or accepted any loan or deposit or any specified sum, exceeding the limit
Yes/ No
specified in section 269SS during the previous year?
W. Compliance for certain loans, deposits, specified sum and
(ia) If yes, please provide the following details:
Details of Person Details of Transaction Mode of Transaction
1. Loan/ By Cheque/ Bank Draft/ Whether
S Deposit/ Any Whether Maximum use of electronic Account Payee
No PAN, if
Name Address Specified Sum Amount Squared Amount clearing system through if by Cheque/
available
up? outstanding a bank account or any Bank Draft?
other mode
Yes/ No Yes/ No
transactions
(i) Whether the trust or the institution has received an amount exceeding the limit specified in section 269ST, from a person in
a day; or in respect of a single transaction; or in respect of transactions relating to one event or occasion from a person Yes/ No
during the previous year?
(ia) If yes, please provide the following details:
Details of Payer Details of Receipt Mode of Transaction
2. By Cheque/ Bank Whether
from a person in a day/ Draft/ use of electronic Account
S
PAN, if in respect of a single clearing system Payee if by
No Name Address Amount Date (s)
available transaction/ through a bank Cheque/ Bank
transactions relating to one account or any other Draft?
event or occasion from a person mode
(i) Whether the trust or the institution has repaid any amount being loan or deposit or any specified advance exceeding
Yes/ No
the limit specified in section 269T, during the previous year?
(ia) If yes, please provide the following details:
Details of Payee Details of Transaction Mode of Repayment
Please
specify By
mode of Cheque/
receipt Bank
Draft/ use
[by Whether Whether
of
3. Loan/ Cheque/ Account Account
S electronic
Deposit/ Bank Draft/ Payee, if Whether Maximum Payee if
No PAN, if clearing
Name Address Any Amount use of by Squared Amount by
available system
Specified electronic Cheque/ up? outstanding Cheque/
through a
Advance clearing Bank Bank
bank
system Draft? Draft?
account
through a or nay
bank other
account or mode
any other]
Yes/ No
(i) Whether the trust or the institution is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter
Yes/ No
XVII-BB?
(ia) If yes, please furnish the following details:
X. Compliance with provisions of tax deduction or collection at source
Tax Section Nature of Total Total amount Total amount Amount of Total amount Amount of Amount of tax
Deduction payment amount of on which tax on which tax tax on which tax tax deducted or
and payment or was required was deducted was deducted deducted collected not
Collection receipt of to be deducted or or collected or collected or
deposited to the
1. Account the nature deducted or collected at out of (6) at less than collected
Number specified in collected out specified rate specified rate on (8) credit of the
(TAN) column (3) of (4) out of (5) out of (7) Central
Government out
of (6) and (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(ii) Whether the trust or the institution is required to furnish the statement of tax deducted or tax collected? Yes/ No
(iia) If yes, please furnish the following details:
Tax Deduction and Type of Due date for Date of Whether the statement of tax deducted or collected
2. Collection Account Number Form furnishing furnishing, if contains information about all transactions which are
(TAN)
furnished required to be reported
(1) (2) (3) (4) (5)
(iii) Whether the trust or the institution is liable to pay interest under section 201(1A) or section 206C(7)? Yes/ No
(iiia) If yes, please furnish the following details:
3. Tax Deduction and Collection Account Number Amount of interest under section Amount paid out of column (2) along with
(TAN) 201(1A)/206C(7) is payable date of payment.
(1) (2) (3)
(Signature and stamp/ Seal of the signatory)
Place: ............... Name of the signatory ......................................
Date: ............... Membership No. ...................................................
Full address ......................................................
Note: Annexure to be signed by the person eligible to sign the Audit Report in Form No 10B.".
[Notification No. /2019/ F No 370142/6/2019-TPL]
(Rajesh Kumar Kedia)
Director (Tax Policy and Legislation Division)
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II,
Section-3, Sub-section (ii) vide number SO 969 (E) dated the 26th March, 1962 and were
last amended vide notification number ...., dated .....th May, 2019.
|
