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Income-Tax Rules - Rule No. 31AA
July, 13th 2010

1[Statement of collection of tax under proviso to sub-section (3) of section 206C.

31AA.    (1) Every collector, shall, in accordance with the provisions of the proviso to sub­-section (3) of section 206C, deliver, or cause to be delivered, to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income-tax (Systems), a quarterly statement in Form No. 27EQ.

(2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table:



Sl. No.

Quarter of the financial year ended

Due date





30th June

15th July of the financial year


30th September

15th October of the financial year


31st December

15th January of the financial year


31st March

15th May of the financial year immediately following   the   financial   year  in   which collection is made

(3) (i) The statement referred to in sub-rule (1) may be furnished in any of the following manners, namely:

          (a)  furnishing the statement in paper form;

          (b)  furnishing the statement electronically in accordance with the procedures, formats and standards specified under sub-rule (5) alongwith the verification of the statement in Form 27A.

(ii) Where,

          (a)  the collector is an office of the Government; or

          (b)  the collector is the principal officer of a company; or

          (c)  the collector is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year;

          (d)  the number of collectees records in a statement for any quarter of the financial year are twenty or more,

the collector shall furnish the statement in the manner specified in item (b) of clause (i).

(iii) Where the collector is a person other than the person referred to in clause (ii), the statement referred to in sub-rule (1) may, at his option, be delivered or cause to be delivered in the manner specified in item (b) of clause (i).

(4) The collector at the time of preparing statements of tax collected shall,

           (i)  quote his tax deduction and collection account number (TAN) in the statement;

          (ii)  quote his permanent account number (PAN) in the statement except in the case where the collector is an office of the Government;

         (iii)  quote the permanent account number of all collectees;

         (iv)  furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be.

(5) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing of the statements and shall be responsible for the day-to-day administration in relation to furnishing of the statements in the manner so specified.

(6) Where a statement of tax collected at source is to be furnished for tax collected before the 1st day of April, 2010, the provisions of this rule shall apply as they stood immediately before their substitution by the Income-tax (Sixth Amendment) Rules, 2010.]

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