BZmb \nIpXn - Fv ? Fs\?

\niv N nX XpIbv papIfn hcpam\ap hyIv X nI AhcpsS hcpam\s ASnkvYm\sSpn\tIXmb \nIpXnbmWv hcpam\ \nIpXn (Income tax). hcpam\ \nIpXn ]cn[nbn hcp Hmtcm DtZymK\pw AXmXv hjs \nIpXn IrXyambpw ASncnWw \nIpXn \IpXn\v {][m\ambpw 3 amfmWv \nehnepXv. 1) hcpam\ t{imXn \npw \nIpXn Ingnhv sNsSpI(Tax deducted at Source (TDS) 2) apIqdmbn hcpam\w Akv sNbvXv \nIpXn apIq \IpI (Advance Tax) 3) kzbw \nbnsv \nIpXn \IpI (Self assessed Tax) ASbvs hcpam\ \nIpXn IrXyamtWmsbXv CIw SmIvkv hIpv ]cntim[nv Ddp hcppIbpw \Xnb \nIpXn hnhcw icnbsn UnamUv t\mokv \IpIbpw sNpw. km DtZymKkvYsc kw_nv, hcpam\ t{imXn \npw \nIpXn Ingnhv sNsSp, Hmas coXnbmWv _m[Iw. Fm hjhpw s^{_phcn amks ifn \npw AXmXv hjs CIwSmIvkv IpSnnI CuSmp coXnbmWv \nehnepXv. Fm ifn \npw SmIvkv XpI CIw SmIvkv C\n Ipdhv sNpXpsImv am{Xw CIw SmIv k v kw_n DchmZnXzw Ahkm\npn. SmIvkv Bbn \mw \Ip XpI, Hm^oknse t{UmbnwKv & Unkvt_gvknwKv Hm^ok, Pnm {Sjdn Hm^ok Fnh hgn CIwSmIvkv Unmvsan Fnbnpspw Ddv hcptXpv. Hmtcm hjsbpw hcpam\w G{]nens Fkvntav sNbvXv AXntaep SmIvkv 12 KUpfmbn hn`Pnv G{]n apXXs ifn \npw CIw SmIvkv C\n Ipdhv sNpsan \v.

CIw SmIvkv \tIh

2012 - 13 kmnI hjs coXnb\pkcnv ifw, AehkpI Fo C\fn\mbn BsI cv ew cq]tbm AXn Xmsgtbm XpI hcpam\ambn Dh CIw SmIvkv ]cn[nbn hcpn. (CXv kw_np hniZhnhc A\p_w 1 Bbn tNncnpp) 2 en\pta 5 ew hscbp hcpam\n\v 10% Dw 5 en\pta 10 ew hscbp hcpam\n\v 20% Dw 10 en\ptaep hcpam\n\v 30% Dw BWv hcpam\ \nIpXn DZmlcWambn, Ggv eIvjw cq] hmjnI hcpam\ap Hcp DtZymKkvY,Ggv eIvjnse BZy cv eIvjn\v \nIpXn \tIXn. _mnbp 3 en\v 10% Dw ASp 2 en\v 20% Dw \nIpXn \IWw. ifw ssIp (hcpam\w ssIp) AXmXv DtZymK\mWv SmIvkv ASbvphm _my. sk 192 A\pkcn,v t^mw \ 24Q aqv amknsemcn DDO C.n.Un.Fkv dnt ^b sNbvXnpsv Hmtcm DtZymK\pw Ddv hcpWw. Hmtcm Poh\mc\pw AhchcpsS form 26AS ]cntim[nv C. n.Un.Fkv dnt ^b sNbvXnpsv Ddphcpphm\mIpw. C.n.Un.Fkv dnt ^b sNpXn\p Hmw ]mZw Pqsse 15 \pw cmw ]mZw HIvtSm_ 15 \pw aqmw ]mZw P\phcn 15 \pw \memw ]mZw sabv 15 \pw Ahkm\nppshv HmpI.
1

Tax deducted at Source (TDS) ifw ssIp amneqsS (Source)Xs SmIvkv ]nSnp coXnbmWv TDS km ifw ]p DtymKv Cu coXnbmWv Ahew_nnpXv. Hmtcm DtZymK\pw SmIvkv IWmn AXmXv amkw ifn \npw CIw SmIvkv C\n Ipdhv sNpIbpw AXmXv hjs IpSninI s^{_phcnbnse ifn XopIbpw sNpp. Hcp hyIvXnbpsS Hcp hjs \nIpXn _myX ]Xn\mbncw cq]tbm AXnqSpXtem Bbm \nIpXn amkXhWIfmbn ]nSnWw. sk]vXw_ 15\v apv \nIpXnbpsS 30% Dw, Unkw_ 15 \papv 60% Dw amv 15 \papv 100% Dw XnIpXn ]nSnncnWw. sk]vXw_, Unkw_ amkfn Cmcyw \n_ambpw \Snemphm Hmtcm DtZymKkvY\pw {inm s^{_phcn amknse ifn SmIvkv C\n Hnv henb XpI ]nSnpXv Hgnhmmw.

t{UmbnwKv & Unkvt_gvknwKv Hm^ok

Hmtcm Hm^oknsebpw t\m KkUv Poh\mcpsS thX\w IrXyambn e`yampXn\p DchmZnXzw DDO \nn]vXamWv. AXpt]mse Cu DtZymKcn \npw CIw SmIvkv C\n Ipdhv sNp XpI, IrXy kabv CIw SmIvkv Unmvsan e`nnpsv Ddv hcpp DchmZnXzhpw DDObvv Dv. ta {]kvXmhn coXnbn, t^mw 24 Q Hmtcm Hm^okntebpw C.n.Un.Fkv dnt \nnX XobXnv apv Hmtcm ]mZhjnepw ^b sNtXmb DchmZnXzw DDObvv BWv. CXv Ii\ambpw ]menphm\pw {inWw.

t^mw 16
Hm^oknse DtZymKkvYv sabv 31 \v apv t^mw 16 \tIXpw DDObmWv. Hmtcm DtZymKkvY\pw AXmXv hjw ifw, Acntbgvkv, AehkpI Fo C\fn \Inb hcpam\ hnhchpw, CIw SmIvkv DssSbp IngnhpIfpsS hnhchpw {]Xn]mZnp kvtvsa v BWv t^mw 16. CIw SmIvkv hIpnsd \nivNnX t^manemWv CXv \tIXv. GsXnepw ImcWhim Hcp DtZymKkvY t\cnv BZmb \nIpXn ASnpsn AXnsd hnhc t^mw 16 DDO tNtXn. DDO \Ip t^mw 16 ]cntim[nv icnsbpdphcpnbXn\ptijw Cu t^mw 16 sd ASnkvYm\n Hmtcm DtZymKkvY\pw CIw SmIvkv dnt ^b sNWw. TAN (Tax deduction and collection Account Number) Hmtcm Hm^okn\pw Hmtcm TAN Dmbncnpw. ifn \npw skIvj 192 A\pkcnv Ipdhv sNsSp XpI Cu TAN emWv BZyw ASbvsSpXv. 10 A/Ac ASnb tImUmWv Sm. BZy \mev tImUpI alphabet (Cwojv Ac) Bbncnpw ASp Av tImUpI Afpw ]noSp Hcp tImUv B^ms_pw Bbncnpw. (DZmlcWw : TVDG 00816G ) Hcp Unmvsanse Hmtcm Hm^oknepw kzX{ NpaXebp BZy DDOsb \nbanptm Abm \nbansSp Hm^oknsd TAN CIw SmIvkv hIpn \npw t\SWw. ]noSv Cu Hm^okntev DDOam amdnamdn hmepw Cu TAN XpScphm\mIpw.
2

DZmlcWambn, 2012 -13 hjn shmtjW lb skUdn hIpn kzX{ NpaXebp {]nknam DDOamcmbn \nbansp. Atm, shmtjW lb skUdn hIpnse Fm ]pXnb DDO amcpw VHSE hIpn Iognep {]nknmfnsd TAN t\Snbnpsv Ddv hcpWw. Ch, VHSE {]nknm Xkv X nI \nehn hcpXn\p apv D, s]mXphnZym`ymk hIpnse TAN XpScphm ]mSn. ]pXnb TAN e`nth TIN Facilitation Centre (Tin Falicitation Centres sd enkvv A\p_w 2 Bbn tNncnpp)Ifn _sv TAN t\tSXmWv. TDS hnhc IrXyambn \ImXncpm TDS tvsadv ^b sNmXncpm Nw 234 (E) A\pkcnv Hmtcm Znhkn\pw 200 cq] (Subject to a maximum amount of TDS deducted) ]enibmbn CuSmpw IqSmsX Nw 271 H (CXv 1/7/2012 \v \nehn hp) {]Imcw 10000 cq] apX 1 ew cq] hsc ]ng CuSmphm\pw CXv ImcWamtbmw Nw 276 B/BB A\pkcnv, TDS ASbvpXn\v hogvN hcpnbm 3 amkw apX 7 hjw hsc inbpw e`ntmw.

{Sjdn Hm^okamcn \npw DDOam BIN(Book Identification Number) AdnbpI

2010 sabv 31 se CIw SmIvkv t\mn^ntj \ 41/2010 A\pkcnv Hmtcm Hm^oknsebpw TDS hnhc Pnm {Sjdn Hm^okam t^mw 24 G bneqsS CIw SmIvkv hIpntev \Ipp. Hmtcm amkhpw 10mw XobXnv apv CXv \Inbncnpw. Hmtcm amkhpw DDO am \Ip _nns\ ASnkvYm\sSpnbmWv t^mw 24 G XmdmpXv. Pnm {Sjdn Hm^okamv t^mw 24 G XmdmpXn\mhiyamb hnhc (TAN of DDO, Name of DDO, Demographic details, Amount of Tax deducted...etc) Hmtcm DDO bpw AXmXv Pnm {Sjdn Hm^oksd IrXyambpw AdnbntXmWv. t^mw 24 G Pnm {Sjdn Hm^okam CIw SmIvkv hIpntev \Ingnbptm Hmtcm TAN tepw BIN (Book Identification Number) A\phZnsSpp. Cu \ {Sjdn Hm^okamcneqsS Fm DDO amcpw AdnbWw. BIN Xmsgdbp Imcy ASnbncnpp. ckoXv \: t^mw 24 G tNnp 7 Aap \. DDO kocnb \ : Hmtcm DDO pw A\phZnnp 5 Aap \. XobXn: t^mw 24 G TDS dntmv sNs Ahkm\ XobXn. TDS ]nSnnp Hmtcm amktpw AXmXv amks BIN e`npw. Cu BIN Xs AXmXv Quarterly e TDS return tNphm DDO am {inWw.

Cds\neqsS BIN Adnbphm

www.tin-nsdl.com F sh_vsskn, BIN View F ^oUn nv sNbvXv (Nn{Xw 1) e`np t]Pn (Nn{Xw 2) Bhiyamb hnhc \In, View BIN details F _ nv sNbvXv Cds\neqsS BIN Adnbmw. CXn\mbn {Sjdn Hm^okv (BIN hnhcfn Auvkv Hm^ok Fv hnhIvjnsSpp) CIw SmIvkv hIpv \Inbnp Accounts Officer identification Number (AIN) {Sjdnbn \npw AdnncnWw. IqSmsX, Hmtcm Hm^okdpw AhchcpsS TAN , {Sjdn hgn \Inb TDS XpIbpw,
3

nv 2

nv 1

Nn{Xw 1

{Sjdn Hm^ok CIw SmIvkv Hm^okntev A]vtemUv sNbvX XpIbpw XmcXayw sNpXn\pw CXn kwhn[m\apv. C{]Imcw shcnss^ sNptm GsXnepw hnhcn ankvamv ImWppshn {Sjdn Hm^okpambn _sv sXmb hnhcw icnbmpXn\mhiyambXv sNWw.

Nn{Xw 2 TAN cPnkvt{Sj Cds\neqsS TDS return kanpXn\pw TAN cPnkvt{Sj\pw kuIcyapv. TAN \nehnephp am{Xta TAN cPnkvt{Sj kmyamIq. DDOam Cu kuIcyw D]tbmKntsXs\sbp t\mmw. www.tin-nsdl.com F sskn TAN cPnkvt{Sj kmyamWv. UnUIvj \SpXn\v A[nImcsSpnbnp hyIvXnv, ^b sNbvX Fm kvtvsapIfpsSbpw kvmkv AdnbpXn\pw, IdIvj kvtvsa v Xmdmp-

Xn\v ItkmfntUv sNbv X quarterly e - TDS statement UutemUv sNpXn\pw Ignbpw. TAN cPnkv sNpXn\v www.tin-nsdl.com

Online TAN registration Register nv sNpI t^mw ]qcnnpI. UnUIvSv sNp BfpsS hnhc

UnUIvSv sNp BfpsS contact details (C sabn sF. Un, samss_ t^m \ Fnh DssS)

AwKoIcn regular statement s hnhc \IpI. (AS XpIbpsSbpw s{IUnv sNbvX SmIvknsbpw bYmY XpIbmWv \tIXv. ckoXnep rounded figure \IWsan.)

Submit TAN Auv BIvSnthv sNpI.

PAN Ledger Generation TAN registration sNbv X np UnUIv S amv PAN wise ledger ImWphm km[npXmWv. UnUIvS ^b sNbvX TDS kvtvsanse hnhcfpw www.tinnsdl.com \npw e`np AS SmIvkns hnhcfpw ]cntim[nXn\p tijta PAN wise ledger {Intbv sNsSpIbpp. PAN wise ledger account s IrXyX deductor icnbmbn TAN/PAN tNpXns\bpw, deductees icnbmbn PAN tNpXns\bpw B{ibnncnpp. TDS return kanpXn\v CXn\mbn Iyqdn jawa F tkm^vv shb Cm sNbvXncnWw. www. java.sun.com F sh_vsskn \npw Cu tkm^vvshb kuP\bambn UutemUv sNmw. e TDS return UutemUv sNpXn\v 1) www.tin-nsdl.com F sh_vsskn {]thinpI. 2) tlmw t]Pn Downloads FXn nv sNpI. 3) e`np t]Pn CSXv `mKv ImWp e-TDS/e-TCS FXn nv sNbvXv Quarterly returns FXntev t]mIpI. 4) Xmtgv kvt{Im sNbvXv NSDL eTDS/TCS Return Preparation utility F sa\p nv sNpI. Ftmgpw Return Preparation utility (RPU) s Ghpw ]pXnb shj D]tbmKnm {inpI. 5) ^b d sNtWm tkhv sNtWm F tNmZyn\v tkhv Hm]vj nv sNpI. 6) {_ukv _ nv sNbvXv tkhv sNtXmb ss{Uhpw t^mUdpw sXcsSppI. (DZm. D Drive, New Folder). tkhv _ nv sNpI. 7) RPU tkhv sNbvX t^mU Hm sNbvXv, B ^b U_n nv sNpI.
5

e`np kv{Io\n Unzip _ nv sNpI 8) sXcsSp UbdIvSdnbn Hcp ]pXnb t^mU DmIpw. Cu t^mU Xpdptm 21 ^b ImWmw. AXn \nv RPU.exe F ^b Xpdv hnhc tNpI.

e-TDS Data Entry p \nivNnX t^mw \ XncsSppI. Click to Continue _ nv sNpI.

icnbmb Izmdpw hjhpw XncsSppI. Ctm kv{Io\n Form, Chalan, Annexure I, Annexure II Fnh ImWmw.(Form 24Q sd Izm 4 \pthn am{XamWv Annexure II tNnpXv.) t^manepw sNm\nepw Annexure Ifnepw hnhc tNXn\ptijw Save _ nv sNpI. sXpXncpen\pthn hopw XpdpXn\v Open _ nv sNmw.

Create File _ nv sNbvXv ^b Bcw`npI.

ASp kv{Io\n Error/Upload Statistic Report File Path se {_ukv _ nv sNbvXv Fd ^b/hmentUUv ^b {Intbv sNt UbdIvSdn sXcsSppI. AXn\ptijw Validate _ nv sNpI. (Input file name with path for CSI FXn Hpw tNtXn.) hmentUj ]qWamIptm .fvu, .txt P\tdv BIpw. CXnt\msSmw ^nkn t^mamnep Form 27A/27B Dw e`npw. CXv {]n v FSpv Tin Falicitation Centre A]vtemUnwKn\mbn \tIXmWv.

Fsnepw sXv kw`hnm Fd ^b P\tdv BIpw. Cu ^ben \nv sXpI a\nemmhpXmWv. sXpI Xncpn, ^b hopw hmentUv sNtXmWv.

eTDS return IdIvj \SpXn\v (Id dntWn\v) t\cs ^b sNbvX e-TDS return Fsnepw XncpepI hcppXn\p apv TAN cPnkv sNbvXncnWw.

RPU tkhv sNbvX t^mU Hm sNbvXv, RPU.exe ^b Hm sNpI.

Bhiyamb t^mw \ sXcsSpXn\ptijw correction for eTDS data entry nv sNpI.

Click to Continue _ nv sNpI. Open _ nv sNbvXv sXpXncp \StXmb .fvu ^b XpdpI. Original Return sd token number tNpI.

Quarter Ended Dw Year Dw sXcsSppI. kv{Io\n Form, Chalan, Annexure I, Annexure II Fnh ImWmw. .(Form 24Q sd Izm 4 \pthn am{XamWv Annexure II tNnpXv.)

Bhiyamb am hcpn tkhv sNpIbpw hmentUv sNpIbpw sNpI.

hmentUj ]qWamIptm .fvu, .txt P\tdv BIpw. CXnt\msSmw ^nkn t^mamnep Form 27A/27B Dw e`npw. CXv {]n v FSpv Tin Falicitation Centre (Tin Falicitation Centres sd enkvv A\p_w 2 Bbn tNncnpp.) A]vtemUnwKn\mbn \tIXmWv.
6

Umm F{Sn \Sptm....

1. Forms kvm ASbmfan ^oUpIsfmw \n_ambpw ]qcnntXmWv.

Kh. UnUIvSam (DDO), DEDUCTOR PANB bn BWv PAN tNtXv. TAN icnbmbn tNpI. E mail id icnbmbn tNpI.

UnUIvSdpsS TAN hnhc (t]cv, A{Uv XpSnbh)CIw SmIvkv hIpn kqnncnp TAN Database teXpXsbmbncnWw.

2. Challan ]pXb \ncI Bhiysan Insert Row _ nv sNpI.

Kh. UnUIvSamv, _pv AUvPkvsa v hnhc (BIN), _n \, tUv Fnh \n_amWv. 18mw tImfn (_pv F{Sn hgnbmtWm sUtmknv F tNmZyn\v) Yes Fv tNpI.

3. Annexure I UnUIvnIfpsS PAN icnbmbn tNpI. (Umm F{Snbn sXv HgnhmpXn\mbn UnUInIfpsS PAN ImUnsd tImn hmpI.) Ahkm\s tImfw (Reason for non deduction/ Lower deduction) icnbmb ^vfmKv XncsSppI. 4. Annexure II (Form 24Q sd Izm 4 \pthn am{Xw) kmnI hjnse kmedn hnhc tNpI.

DtZymKcpsS icnbmb PAN tNpI. deductee type icnbmbn sXcsSppI.

tSm SmIvk_n CIw icnbmtWm Fpw Ah Hm^okv tcJIfnteXn\p XpeyamtWm Fpw ]cntim[npI.

SmIvkv UnU\n shortfall Dsn ]cntim[npI. (tImfw 25)

av hnhc Tin Falicitation Centres {]tXyI Iyq aoUnb (DZm. CD) hgn eTDS returns \IpI. 27A/27B t^mw, icnbmbn ]qcnnv, Amv sNpI.

27A/27B t^man Xncp ]mSn.

Tin Falicitation Centres ( TIN - FC) icnbmb A]v t emUnwKn\p tijw UnUIvSdn\v Hcp Provisional Receipt e`npw.

Iyq aoUnb TIN FC UnUIvSdn\v XncnsI \Ipw.

Fsnepw ImcWhim Ch kzoIcnm\mbnsn Iyq aoUnbbpw 27A/ 27B t^mapw Non Acceptance Memo bpw UnUIvSdn\v e`npw.

kzoIcnm kvtvsapImbn TIN - FC ^okv CuSmpX.

digital signature ssIhiap deductor \v TIN FC bpsS klmbanmsX Xs eTDS A]vtemUv sNmhpXmWv.
7

TIN FC bpsS Uploading charges Xmsgdbpw{]ImcamWv. deductee records s Fw upto 100 deductees 101 to 10000 deductees More than 1000 deductees khokv SmIvkv DssSbp A]vtemUnwKv NmPv Rs. 30 Rs. 182 Rs. 606

t^mw 26 AS
DDO \Ip t^mw 16 sd ASnkvYm\n Hmtcm DtZymKkvY\pw AXmXv hjw CIw SmIvkv dnt ^b sNWw. n.Un.Fkv dnt ^b sNbvXXnsd hnhc (SmIvkv s{IUnv) t^mw 26 AS ]cntim[nv DdmnbXn\ptijamWv dnt ^b sNtXv. Form 26 AS Hmsse\n e`npXn\v, https://incometaxindiaefiling.gov.in/portal/index.do F sh_v sskn {]thinpI. ]mvthUpw ]mImUpw cPnkv sNpI (Nn{Xw 3,4) (search for REGISTER)

Login

Individual

Nn{Xw 3

Nn{Xw 4

temKn t]Pntev t]mIpI. (Search for LOGIN) t]Pn\p apI`mKv ImWp My Account tepw, View Tax Credit Statement (Form 26AS)tepw t]mIpI. Akkvsa v hjw XncsSppI, P\\obXn tNpI, SUBMIT nv sNpI. ]noSv sXfnbp t]Pn View Form 26AS FXv nv sNpI.

SmIvkv \nba, {]{InbI Fnhsbpdnp hnhc Xmsgdbp sh_vsskpIfn e`yamWv. www.incometaxindia.gov.in www.incometaxindiapr.gov.in https://incometaxindiaefiling.gov.in www.tin-nsdl.com

Individual,Artificial Judicial Person

Resident Senior Citizen (60 Yrs or more but not more than 80 Yrs)

Resident Very Senior Citizen (80 Yrs or more)

201213 se CIw SmIvkv kw_n Hcp klmbn am{XamWnXv Hcp B[nImcnI tcJbmbn ]cnKWntXn. CIw SmIvkv hIpnsd n.Un.Fkv. lmUv _pv Ahew_nv XmdmnbXv jmPn.Fk,v DMU (SPARK), shmtjW lb skdn hIpv

10

11

12

13

14

A\p_w 2

TIN - FCs in Kerala

15

16

17

18