As approved by Income Tax Department

"Form No.24Q
[See section 192 and rule 31A]
Quarterly Statement of deduction of tax under sub‐section (3) of section 200 of the Income‐tax Act in respect of salary for the quarter ended…………………………..(June/September/December/March)……………… (Financial Year)
1. (a) Tax Deduction and (d) Has the statement been filed earlier for
Collection Account this quarter (Yes/No)
Number (TAN)

(b) Permanent Account (e) If answer to (d) is "Yes", then Token No.
Number (PAN) of original statement
[See Note 1]

(c) Financial Year (f) Type of Deductor[See Note 2]

2. Particulars of the Deductor (employer)

(a) Name of the employer
(b) If Central/State
Government Name
(See Note 3)
AIN Code of PAO/TO/CDDO
(c) Address
Flat No.
Name of the premises/building
Road/Street/Lane
Area/Location
Town/City/District
State
PIN Code
Telephone No.
Alternate telephone No.(See Note 4)
Email
Alternate email (See Note 4)
Goods and Services Tax Number (GSTN)

3. Particulars of the person responsible for deduction of tax:

(a) Name
(b) PAN of person responsible
(c) Address
Flat No.
Name of the premises/building
Road/Street/Lane
Area/Location
Town/City/District
State
PIN Code
Telephone No.
Alternate telephone No.(See Note 4)
Email
Alternate email (See Note 4)
Mobile No.
4. Details of tax deducted and paid to the credit of the Central Government:

Sl. No. Tax Education Interest Fee Penalty / Total amount Mode of BSR code/ Challan Date on Minor Head of
Cess (See Others deposited as deposit Receipt Serial which Challan
Note 5) per challan/ through Number of No./DDO amount (See Note 9)
Book Challan (C) Form No. Serial no. of deposited
Adjustment /Book 24G (See Form No. through
(302+303+304 Adjustment Note 8) 24G challan/
+305+306) (B) (See Note Date of
(See Note 6) (See Note 7) 8) transfer
voucher
(dd/mm/yyy
y) (See
Note 8)
[301] [302] [303] [304] [305] [306] [307] [308] [309] [310] [311] (312)
1
2
3

5. Details of salary paid and tax deducted thereon from the employees -
(i) enclose Annexure I along with each statement having details of the relevant quarter;
(ii) enclose Annexure II along with the last statement, i.e., for the quarter ending 31st March having details for the whole financial year.

Verification
I, ………………………………………………………., hereby certify that all the particulars furnished above are correct and complete.

Place: ………………………………………. Signature of the person responsible for deducting tax at source
Date: ………………………………………. Name and designation of the person responsible for deducting tax at source

Notes:
1. It is mandatory for non-Government deductors to quote PAN. In case of Government deductors, "PANNOTREQD" should be mentioned.
2. Indicate deductor category as per Annexure 1.
3. In case of Central Government, please mention name of Ministry/Department. In case of State Government, please mention name of the
State.
4. In alternate telephone number and alternate email, please furnish the telephone number and email of a person who can be contacted in the
absence of deductor or person responsible for deduction of tax.
5. Fee paid under section 234 E for late filling of TDS statement to be mentioned in separate column of 'Fee' (column 305).
6. In column 307, Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other deductors to write the exact amount deposited through challan.
7. In column 308, mention “N”. In case of nil challan, do not mention any value.
8. Challan / Transfer Voucher (CIN / BIN) particulars, i.e. 309, 310, 311 should be exactly the same as available at Tax Information Network. In case of nil challan,
mention last date of the respective quarter for which statement is being filed.
9. In column 312, mention minor head as marked on the challan.
10. All the amount columns are mandatory, if not applicable mention as 0.00.
 ANNEXURE I : DEDUCTEE WISE BREAK UP OF TDS
(Please use separate Annexure for each line‐item in the table at Sl. No. 04 of main Form 24Q)
Details of salary paid and tax deducted therefrom from the employees

BSR Code of branch/ Receipt Number of Form No.24G Name of the Employer
Date on which challan deposited/Transfer voucher ate (dd/mm/yyyy) TAN
Challan Serial Number / DDO Serial No. of Form No.24G
Amount as per Challan
Total TDS to be allocated among deductees as in the vertical total of col. 324

Total Interest to be allocated among deductees mentioned below

Sl. No. Employee PAN Name of the employee Section Code Date of Date of Amount Tax Education Total TDS Total TDS Date of Reason for Number of the
reference of the (see note 1] payment/ Deduction Paid or Cess (Total of deposited deposit non‐ certificate u/s
number emplo credit (dd/mm/yyyy) Credited columns 321 (dd/mm/y deduction/ 197 issued by the
provided yee (dd/mm/yyyy) and 322) yyy) lower Assessing Officer
by deduction for non‐
employer, /higher deduction/lower
Deduction (see
if available deduction
note 3)
(see note 2)

[313] [314] [315] [316] [317] [318] [319] [320] [321] [322] [323] [324] [325] [326] [327]
1
2
3
4
5
Total

Verification
I, ………………………………………………………………………, hereby certify that all the particulars furnished above are correct and complete.

Place: ………………….. Signature of the person responsible for deducting tax at source ……………………………………………………….
Date: ………………….. Name and designation of the person responsible for deducting tax at source ………………………………………………………..

Notes:
1. Mention section code as per Annexure 2.
2. Mention lower/ no / higher deduction code as per Annexure 3.
3. Mandatory to mention certificate no. in case of lower or no deduction as per column no. 326.
 [328]
Serial Number

[329]
Place:…………………………………
Permanent Account Number of the employee

Date: ………………………………..

[330]
Name of the employee
Write "S" for resident individual who is in the age bracket of 60‐80

[331]
years, "O" for resident individual whose age is 80 years or more, "G"
for others and “W” for women less than 60 years of age

[332]
Date from amd date up to employed with current employer in the
current financial year (dd/mm/yyyy)

[333]
Taxable Amount on which tax is deducted by the current employer

[334]
Reported Taxable Amount on which tax is deducted by previous
employer(s)

[335]
Total amount of salary (See Note 1) ( 333+334)

[336] Total deduction under section 16(ii)

Designation …………………………………….
Name and signature of the employer/ person responsible for paying salary
………………………………………………………………………………………………………………………

[337]

Total deduction under section 16(iii)

[338]

Income chargeable under the head "Salaries" (Column 335 minus (336
plus 337)
[339]

Income (including admissible loss from house property) under any

head other than the head "Salaries" offered for TDS [section 192 (2B)]
[340]

ANNEXURE II
Gross total income (Total of Columns 338 and 339)
[341]

Aggregate amount of deductions admissible under sections 80C, 80CCC

and 80CCD (1)(Total to be limited to amount specified under section
80CCE)
[342]

Amount deductible under any other provision(s) of Chapter VI‐A

[343]

Total amount deductible under Chapter VI‐A (Total of columns 341 and
342)
[344]

Total taxable income (Column 340 minus 343)

[345]

Income‐tax on total income

[346]

Education cess
[347]

Income‐tax relief under section 89, when salary, etc. is paid in arrear or
advance
[348]

Net tax payable (345 plus 346 minus 347)

[349]

Total amount of tax deducted at source by the current employer for

the whole year [aggregate of the amount in column 323 of Annexure I
for all the four quarters in respect of each employee]
Reported amount of tax deducted at source by previous
[350]

employer(s)/deductor(s) (income in respect of which included in

computing total taxable income in column 344)
[351]

Total amount of tax deducted at source for the whole year (Total of
columns 349 and 350)
[352]

Shortfall in tax deduction (+)/Excess tax deduction (‐) [Column 348

minus 351]
[353]

Whether tax deducted at higher rate due to non furnishing of PAN by

deductee (Yes/No)
[357]
(House rent allowance) Whether aggregate rent payment exceeds
rupees one lakh (value ‘Yes’ or ‘No’ to be provided for statements
pertains to financial year 2016-17 onwards)

PAN of landlord 1

Name of landlord 1

PAN of landlord 2

Name of landlord 2
Whether interest paid to the lender under the head ‘Income from house

[358]
property’ (value ‘Yes’ or ‘No’ to be provided for statements pertains to
financial year 2016-17 onwards)

In case of deduction of interest under the head income from

house property – PAN of lender 1

Details of salary paid and tax deducted therefrom from the employees
In case of deduction of interest under the head income from house
property – Name of lender 1

In case of deduction of interest under the head income from house

property – PAN of lender 2

In case of deduction of interest under the head income from house

property – Name of lender 2
Whether contributions paid by the trustees of an approved
superannuation fund (value ‘Yes’ or ‘No’ to be provided for
statements pertains to financial year 2013-14 onwards)

Name of the superannuation fund

Date from which the employee has contributed to the superannuation

fund

ANNEXURE II
Date to which the employee has contributed to the superannuation
fund

The amount of contribution repaid on account of principal and interest

The average rate of deduction of tax during the preceding three years

The amount of tax deducted on repayment

Notes :

1. Salary includes wages, annuity, pension, gratuity [other than exempted under section 10 (10)],
fees, commission, bonus, repayment of amount deposited under the Additional Emoluments
(Compulsory Deposit) Act, 1974, perquisites, profits in lieu of or in addition to any salary or wages
including payments made at or in connection with termination of employment, advance of salary,
any payment received in respect of any period of leave not availed [other than exempted under
section 10 (10AA)], any annual accretion to the balance of the account in a recognised provident
fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the
Income‐tax Act, 1961, any sums deemed to be income received by the employee in accordance
with sub‐rule (4) of rule 11 of Part A of the Fourth Schedule of the Income‐tax Act, 1961, any
contribution made by the Central Government to the account of the employee under a pension
scheme referred to in section 80CCD or any other sums chargeable to income‐tax under the head
'Salaries'.

2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any
contributions of that employee to any approved superannuation fund, all such deductions or
payments should be included in the statement. ”;

Annexure 1 - Deductor category

Deductor category

Statutory body (Central Govt.)

Statutory body (State Govt.)

Autonomous body (Central
Govt.)
Autonomous body (State Govt.)

Local Authority (Central Govt.)

Local Authority (State Govt.)

Company

Branch / Division of Company

Association of Person (AOP)

Association of Person (Trust)

Artificial Juridical Person

Body of Individuals

Individual/HUF

Firm

Annexure 2 – Section code

Section Nature of Payment Section Code

192 Payment to Government employees other than Union Government employees 92A
192 Payment to employees other than Government employees 92B
192 Payment to Union Government employees 92C

Annexure 3 – Remarks for lower/ no / higher deduction

Whether
Particulars Code PAN
mandatory
In case of lower deduction on account of certificate under section 197 A Yes

In case of no deduction on account of certificate under section 197 B Yes

In case of deduction of tax at higher rate due to non-availability of PAN C No