|
|
Challan
in which payment is to be made to Govt. Account
|
S
No
|
Challan
No
|
Nature
of payment
|
|
1.
|
Challan No 9-ITNS 191
|
Where tax is deducted from salaries
|
|
2.
|
Challan No 8-ITNS 39/ ITNS 271(Computerised)
|
Where tax is deducted at source (other than salaries) on payment
made to persons other than Companies.
|
|
3.
|
Challan No 2-ITNS 39A/ ITNS 269(Computerised)
|
Where tax is deducted at source from payments made to Companies.
|
Important
points to be kept in mind while filling the Challan :
In case of
TDS pertaining to item other than salaries, the deductor must indicate
the nature of payment by ticking the relevant item. Two counterfoils will
be returned by the bank- 4th counterfoil is required to be
attached with the return of income and 3rd counterfoil is required
to be retained by the deductor for his record as indicated on the top
of the challan.
Where
should the deducted tax be deposited in Government treasury :
The payment
is to be made to Reserve Bank of India, Parliament Street or authorised
branches of State Bank of India, Punjab National Bank, Bank of India, Syndicate
Bank, Indian Overseas Bank, Bank of Baroda and United Bank of India. |
