|
Tax4india ›› TDS›› Challan
How To Deposit In TDS
Challan in which payment is to be made to Govt. Account
| Sr. 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.
|