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11/09/2014

E-TDS Requirement details in Form 3CD or 3CB Form

Now-a-days, Income Tax Returns are being submitted for the Financial year 2013-14 or Assessment year 2014-15 which are required to be got audited u/s 44AB. Due dates for the same are 30th September 2014. The chartered accountants are specially demanding TDS Details from the assessee etc.

The format of TDS details required in 3CD form is given below:

a) Whether the assessee is required to deduct or collect tax as per the provisions of chapter XVII-B or Chapter XVII-BB, if yes please furnish following details:

1. Tax deduction and collection Account Number (TAN)
2. Section
3. Nature of Payment
4. Total amount of payment or receipt of the nature specified in column (3)
5. Total amount on which tax was required to be deducted or collected out of (4)
6. Total amount on which tax was deducted or collected at specified rate out of (7)
7. Amount of tax deducted or collected out of (6)
8. Total amount on which tax was deducted or collected at less than specified rate out of (7)
9. Amount of tax deducted or collected on (8)
10. Amount of tax deducted or collected not deposited to the credit of the Central Government out of (6) and (8)

b) Whether the assessee has furnished the statement of tax deducted or tax collected within the prescribed time. If not, please furnish the details:

  • Tax deduction and collection Account Number (TAN)
  • Type of Form
  • Due date for furnishing
  • Date of furnishing, if furnished
  • Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported
c) Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported
  1. Tax deduction and collection Account Number (TAN)
  2. Amount of interest under section 201(1A)/206C(7) is payable
  3. Amount paid out of Column (2) alongwith date of payment.

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