Income Tax Return Form of Salary Person in India

Document Sample
Income Tax Return Form of Salary Person in India Powered By Docstoc
					File Format for Salary Return - Form 24

      1 File should be generated in ASCII Format with "txt" as filename extension.
      2 Each Record (including last record) must start on new line and must end with a new line character. Hex Values : "0D" & "0A".

      3 If NUMERIC field has less or no data wrt defined length, then remaining (in case of less data) or the entire (in case of no data)
        field has to be filled with left justified zeroes.
      4 If DATE field has no data then the entire field has to be filled with blank characters (spaces).
      5 If CHAR field has less or no data wrt defined length, then remaining (in case of less data) or the entire (in case of no data) field
        has to be filled with right justified blank characters (spaces).
      6 All numeric fields must be right justified.
      7 All character fields must be left justified.
      8 The constant values as mentioned in the file format below (values of fields viz. 'Record Type', 'Upload Type' etc.) need to be
        mentioned in BLOCK letters only. i.e. value of field 'Record Type' in case of 'File Header' should be specified as 'FH' and not as
        'fh' or Value of field 'File Type' should be mentioned as 'SL3' and not as 'sl3'.


      9 For all fields where 'Amount' is to be mentioned, the decimal point will be implicit and must not be mentioned in the amount. For
        example, amount of Rs.123456789012.50 should be written as 12345678901250

   10 Status : M indicates mandatory, O indicates - Optional.

   11 Date can not be a future date anywhere in the return.


        TDS Annual Return for Salary category (File Header Record)


Sr.                          Field                       3 digit  Data Type      Size     Column       Column               Remarks
No.                                                     Column                             From          To
                                                        Number
                                                       as printed
                                                       in Return
                                                        Form 24


  1     Line Number                                                INTEGER         9          1            9      Running sequence number
                                                                                                                  for each line in the file. For
                                                                                                                  File Header Record value
                                                                                                                  will be 000000001.

  2     Record Type                                                CHAR            2         10           11      Value should be "FH"
                                                                                                                  signifying 'File Header'
                                                                                                                  record.
  3     File Type                                                  CHAR            3         12           14      Value should be 'SL3'.
  4     Upload Type                                                CHAR            1         15           15      Value should be "R" for
                                                                                                                  regular and "C" for
                                                                                                                  corrected returns.
  5     File Creation Date                                         DATE            8         16           23      Mention the date of creation
                                                                                                                  of the file in ddmmyyyy
                                                                                                                  format.
  6     File Sequence No.                                          INTEGER         9         24           32      Value should be
                                                                                                                  "000000001" only.
  7     TAN of Deductor                                            CHAR            10        33           42      For non govt. employers
                                                                                                                  stating TAN is mandatory. If
                                                                                                                  a govt. employer does not
                                                                                                                  have TAN, then field should
                                                                                                                  be left blank. Copy of TAN
                                                                                                                  application
                                                                                                                  acknowledgment would be
                                                                                                                  required for filing of return
                                                                                                                  in such case.
  8     Total No. of Batches                                       INTEGER         9         43           51      Value should be
                                                                                                                  "000000001" only.

Note: Single File Header record for the entire file.

        TDS Annual Return for Salary category (Batch Header Record)




                                                             7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                              Page 1
Sr.                      Field                     3 digit  Data Type   Size   Column    Column             Remarks
No.                                               Column                        From       To
                                                  Number
                                                 as printed
                                                 in Return
                                                  Form 24


 1    Line Number                                          INTEGER       9        1         9     Running Sequence Number
                                                                                                  for each line in the file.

 2    Record Type                                          CHAR          2       10         11    Value should be "BH"
                                                                                                  (Batch Header).
 3    Batch Number                                         INTEGER       9       12         20    Value should be
                                                                                                  '000000001'.
 4    Count of Challan / Transfer Voucher                  INTEGER       9       21         29    Count of total number of
      records                                                                                     'Challans / Transfer
                                                                                                  Vouchers Records
                                                                                                  mentioned in the Challan
                                                                                                  Annexure.
 5    Count of Deductee Records                            INTEGER       9       30         38    Count of total number of
                                                                                                  'Deductee Detail Records' .
 6    Count of Perquisite Records                          INTEGER       9       39         47    Count of total number of
                                                                                                  'Perquisite-Detail Records'.
 7    Filler1                                              DATE          8       48         55    Value eight spaces.
 8    TAN of Deductor                                      CHAR          10      56         65    For non govt. employer
                                                                                                  stating TAN is mandatory. If
                                                                                                  a govt. employer does not
                                                                                                  have TAN, then field should
                                                                                                  be left blank. Copy of TAN
                                                                                                  application
                                                                                                  acknowledgment would be
                                                                                                  required for filing of return
                                                                                                  in such case.
 9    PAN of employer                                      CHAR          10      66         75    Mention the PAN of the
                                                                                                  employer.
10    Assessment Year                                      INTEGER       6       76         81    e.g. 200506 for
                                                                                                  Assessment Yr. 2005-2006.

11    Financial Year                                       INTEGER       6       82         87    e.g. 200405 for Financial
                                                                                                  Yr. 2004-2005.
12    Name of Employer                                     CHAR          75      88        162    Mention the Name of the
                                                                                                  employer.
13    Type of Employer                                     CHAR          10     163        172    Value should be
                                                                                                  0000000001 for
                                                                                                  "Government" and
                                                                                                  0000000002 for "Others"
                                                                                                  type of employer.
14    Employer Address1                                    CHAR          25     173        197    Mention flat / door / block
                                                                                                  number of the address.
15    Employer Address2                                    CHAR          25     198        222    Mention name of the
                                                                                                  premises or building.
16    Employer Address3                                    CHAR          25     223        247    Mention road, street or lane.

17    Employer Address4                                    CHAR          25     248        272    Mention area or locality.
18    Employer Address5                                    CHAR          25     273        297    Mention town, city or district.

19    Employer's State                                     INTEGER       2      298        299    Mention double digit
                                                                                                  numeric code for state. For
                                                                                                  list of State codes, refer to
                                                                                                  the Annexure below.

20    Employer's PIN code                                  INTEGER       6      300        305    PIN Code of employer's
                                                                                                  address.
21    Change of Address of employer since last             CHAR          1      306        306    Value should be "Y" if
      Return                                                                                      address of employer has
                                                                                                  changed after filing last
                                                                                                  return, "N" otherwise. If
                                                                                                  value is “Y”, then
                                                                                                  Employer's Address, State
                                                                                                  code and PIN fields are
                                                                                                  mandatory.


                                                      7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                      Page 2
22   Name of person responsible for paying            CHAR          75       307         381   Mention the name of
     salary                                                                                    person responsible for
                                                                                               paying salary.
23   Designation of the person responsible for        CHAR          20       382         401   Mention the designation of
     paying salary                                                                             person responsible for
                                                                                               paying salary.
24   Responsible Person's Address1                    CHAR          25       402         426   Mention flat / door / block
                                                                                               number of the address.
25   Responsible Person's Address2                    CHAR          25       427         451   Mention name of the
                                                                                               premises or building.
26   Responsible Person's Address3                    CHAR          25       452         476   Mention road, street or lane.

27   Responsible Person's Address4                    CHAR          25       477         501   Mention area or locality.
28   Responsible Person's Address5                    CHAR          25       502         526   Mention town, city or district.

29   Responsible Person's State                       INTEGER       2        527         528   Mention double digit
                                                                                               numeric code for state. For
                                                                                               list of State codes, refer to
                                                                                               the Annexure below.

30   Responsible Person's PIN                         INTEGER       6        529         534   PIN Code of Responsible
                                                                                               Person's address.
31   Change of Address of Responsible person          CHAR          1        535         535   Value should be "Y" if
     since last Return                                                                         address of responsible
                                                                                               person has changed after
                                                                                               filing last return, "N"
                                                                                               otherwise. If value is “Y”,
                                                                                               then Responsible Person's
                                                                                               Address1-5, State code and
                                                                                               PIN are mandatory.

32   Gross Total of Tax Deposited as per              DECIMAL       14       536         549   Total amount of tax
     Challan Annexure                                                                          deposited in 12+2 digit
                                                                                               format (without decimal
                                                                                               point). The value here
                                                                                               should be same as sum of
                                                                                               values in field 'Amount of
                                                                                               Tax Deposited' (Sr. no.10)
                                                                                               across all 'Challan Detail'
                                                                                               records (please refer to the
                                                                                               Challan Detail' record
                                                                                               section below ).
33   Gross Total of Tax deducted as per               INTEGER       14       550         563   Total amount of tax
     deductee annexure                                                                         deducted in 12+2 digit
                                                                                               format (without decimal
                                                                                               point). The value here
                                                                                               should be same as sum of
                                                                                               values in field 'Total Income
                                                                                               Tax Deducted at Source'
                                                                                               (Sr. no. 36) across all
                                                                                               'Deductee Detail' records
                                                                                               (please refer to the
                                                                                               Deductee Detail Record
                                                                                               section below).

34   Filler2                                          INTEGER       14       564         577   Value should be
                                                                                               00000000000000 ie
                                                                                               fourteen times zeroes.
35   Filler3                                          CHAR              10   578         587   Value should be ten times
                                                                                               spaces.
36   Acknowledgment Number of TAN                                       14   588         601   Value should be 14 times
     Application                                                                               zeroes.
                                                      INTEGER
37   Provisional Receipt Number of the original       INTEGER           14         602   615   For corrected return -
     return                                                                                    provisional receipt number
                                                                                               (if receipt no. is 10 digit
                                                                                               than it should be padded
                                                                                               with 4 preceeding zeroes to
                                                                                               make it 14 digit) and for
                                                                                               Regular return -
                                                                                               00000000000000.


                                                  7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                       Page 3
Note: Single Batch Header record for the entire file.




                                                        7b0b386f-cac4-43d9-8f97-6960ac01a731.xls   Page 4
      TDS Annual Return for Salary category (Challan Detail Record)

Sr.                        Field                  3 digit  Data Type   Size   Column    Column            Remarks
No.                                              Column                        From       To
                                                 Number
                                                as printed
                                                in Return
                                                 Form 24

 1    Line Number                                         INTEGER       9        1         9     Running sequence number
                                                                                                 for each line in the file.

 2    Record Type                                         CHAR          2       10         11    Value should be "CD".
 3    Batch Number                                        INTEGER       9       12         20    Value should be
                                                                                                 '000000001'.
 4    Challan-Detail Record Number                    233 INTEGER       9       21         29    Running serial number for
                                                                                                 challan detail records in a
                                                                                                 batch, should start with
                                                                                                 000000001.
 5    Amount of TDS                                   234 DECIMAL       14      30         43    Length = 12 + 2 (without
                                                                                                 decimal point)
 6    Amount of Surcharge                             235 DECIMAL       14      44         57    Length = 12 + 2 (without
                                                                                                 decimal point)
 7    Amount of Education Cess                        236 DECIMAL       14      58         71    Length = 12 + 2 (without
                                                                                                 decimal point)
 8    Amount of Interest                              237 DECIMAL       14      72         85    Length = 12 + 2 (without
                                                                                                 decimal point)
 9    Amount - Others                                 238 DECIMAL       14      86         99    Length = 12 + 2 (without
                                                                                                 decimal point)
10    Total Tax Deposited                             239 DECIMAL      14      100        113    Mention the Total Amount
      (234+235+236+237+238)                                                                      of tax deposited. Length =
                                                                                                 12 + 2 (without decimal
                                                                                                 point)
11    Cheque / DD No.                                 240 INTEGER      14      114        127    Mention cheque or DD
                                                                                                 number.
12    Bank-Branch Code                                241 CHAR          7      128        134    Mention BSR code (bank
                                                                                                 branch code) of the branch
                                                                                                 where tax has been
                                                                                                 deposited. Mandatory for
                                                                                                 non govt. deductors for
                                                                                                 each challan record.

13    Date on which tax deposited                     242 Date          8      135        142    Date on which tax deposited

14    Bank Challan No. / Transfer Voucher No.         243 CHAR          9      143        151    Challan Number issued by
                                                                                                 Bank or Transfer Voucher
                                                                                                 Number in case of Govt
                                                                                                 Organisations.
15    Whether deposited by book entry?Yes/No          244 CHAR          1      152        152    Y' for Yes, 'N' for No.


      TDS Annual Return for Salary category (Deductee Detail Record)

Sr.                        Field                  3 digit  Data Type   Size   Column    Column            Remarks
No.                                              Column                        From       To
                                                 Number
                                                as printed
                                                in Return
                                                 Form 24


 1    Line Number                                         INTEGER       9        1         9     Running Sequence Number
                                                                                                 for each line in the file.

 2    Record Type                                         CHAR          2       10         11    Value should be "DD".
 3    Batch Number                                        INTEGER       9       12         20    Value should be
                                                                                                 '000000001'.
 4    Deductee Detail Record No.                          INTEGER       9       21         29    Running serial no. to
                                                                                                 indicate deductee detail
                                                                                                 record no. Should start with
                                                                                                 000000001.



                                                     7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                   Page 5
5    Employee's Serial No.                           201 INTEGER       9        30         38   To indicate serial no. of the
                                                                                                employee.
6    Employee's PAN                                  202 CHAR          10       39        48    PAN of the employee.
7    Name of Employee                                203 CHAR          75       49        123   Mention the Name of the
                                                                                                employee
8    Period of Employment From - Date                204 DATE          8       124        131   ddmmyyyy (mention the
                                                                                                From date of the Period for
                                                                                                which the employee was
                                                                                                employed during the
                                                                                                financial year with the
                                                                                                employer).
9    Period of Employment To - Date                  204 DATE          8       132        139   ddmmyyyy (mention the To
                                                                                                date of the Period for which
                                                                                                the employee was
                                                                                                employed during the
                                                                                                financial year with the
                                                                                                employer).
10   Total amount of Salary, excluding amount        205 DECIMAL       14      140        153   12+2 Without Decimal Point
     required to be shown in columns 206 and
     207


11   Total amount of house rent allowance and        206 DECIMAL       14      154        167   12+2 Without Decimal Point
     other allowances to the extent chargeable
     to tax
12   Value of Perquisites and amount of              207 DECIMAL       14      168        181   12+2 Without Decimal Point
     accretion to employee's provident fund
     account as per annexure
13   Amount of allowances and perquisites            208 DECIMAL       14      182        195   12+2 Without Decimal Point
     claimed as exempt and not included in col.
     206 and 207
14   Total of 205, 206 and 207                       209 DECIMAL       14      196        209   12+2 Without Decimal Point

15   Total Deduction under section 16 (i), 16 (ii)   210 DECIMAL       14      210        223   12+2 Without Decimal Point
     and 16 (iii)
16   Income chargeable under the head                211 DECIMAL       14      224        237   12+2 Without Decimal Point
     Salaries (209-210)
17   Flag for Other Income                           212 CHAR          1       238        238   Value should be "P" if
                                                                                                amount in col. No. 212 is >
                                                                                                0, otherwise "N".
18   Income (including loss from house               212 DECIMAL       13      239        251   11+2 Without Decimal Point
     property) under any head other than
     income under the head "salaries" offered
     for TDS



19   Gross Total Income (211 + 212)                  213 DECIMAL       14      252        265   12+2 Without Decimal Point

20   Amount deductible under Section 80G in          214 DECIMAL       14      266        279   12+2 Without Decimal Point
     respect of donations to certain funds,
     charitable institutions
21   Amount deductible under Section -80GG           215 DECIMAL       14      280        293   12+2 Without Decimal Point
     in respect of rents paid
22   Amount deductible under any other               216 DECIMAL       14      294        307   12+2 Without Decimal Point
     provisions of chapter VI-A
23   Total Amount deductible under chapter VI-       217 DECIMAL       14      308        321   12+2 Without Decimal Point
     A (214+215+216)
24   Total Taxable Income (213 - 217)                218 DECIMAL       14      322        335   12+2 Without Decimal Point

25   Income Tax on Total Income                      219 DECIMAL       14      336        349   12+2 Without Decimal Point

26   Income Tax Rebate Under Section 88 on           220 DECIMAL       14      350        363   12+2 Without Decimal Point
     Life Insurance Premium, contribution to
     provident fund etc.
27   Income Tax Rebate Under Section 88 B            221 DECIMAL       14      364        377   12+2 Without Decimal Point

28   Income Tax Rebate Under Section 88 C            222 DECIMAL       14      378        391   12+2 Without Decimal Point

29   Income Tax Rebate Under Section 88 D            223 DECIMAL       14      392        405   12+2 Without Decimal Point

30   Total Income Tax payable (219-(220, 221,        224 DECIMAL       14      406        419   12+2 Without Decimal Point
     222, 223)) and Surcharge thereon

                                                     7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                   Page 6
31    Income Tax Relief Under Section 89 when             225 DECIMAL       14     420        433    12+2 Without Decimal Point
      salary etc. is paid in arrear or in advance

32    Net Tax Payable (224-225)                           226 DECIMAL       14     434        447    12+2 Without Decimal Point

33    TDS -Income Tax                                     227 DECIMAL       14     448        461    12+2 Without Decimal Point

34    TDS -Surcharge                                      228 DECIMAL       14     462        475    12+2 Without Decimal Point

35    Education Cess                                      229 DECIMAL       14     476        489    12+2 Without Decimal Point

36    Total Income Tax Deducted at Source                 230 DECIMAL       14     490        503    12+2 Without Decimal Point
      (227+228+229)
37    Flag for Tax Payable / Refundable                   231 char          1      504        504    Value should be "P" if
                                                                                                     amount in col. No. 231 is >
                                                                                                     0, otherwise "N".
38    Tax Payable / Refundable (226-230)                  231 DECIMAL       13     505        517    11+2 Without Decimal Point

39    Remarks                                             232 CHAR          75     518        592    Remarks, if any (as per
                                                                                                     note 6 of the return). Write
                                                                                                     "L" for 'Lower Deduction' or
                                                                                                     'N' for 'No deduction' or
                                                                                                     leave blank for 'normal
                                                                                                     deduction'.

      TDS Annual Return for Salary category (Perquisite Detail Record)

Sr.                      Field                        3 digit  Data Type   Size   Column    Column             Remarks
No.                                                  Column                        From       To
                                                     Number
                                                    as printed
                                                    in Return
                                                     Form 24




 1    Line Number                                             INTEGER       9        1         9     Running sequence number
                                                                                                     for each line in the file.

 2    Record Type                                             CHAR          2       10         11    Value should be "PD".
 3    Batch Number                                            INTEGER       9       12         20    Value should be
                                                                                                     '000000001'.
 4    Perquisite-Detail Record Number                         INTEGER       9       21         29    Running serial number for
                                                                                                     perquisite detail records in
                                                                                                     a batch, should start with
                                                                                                     000000001.
 5    Name of Employee                                    245 CHAR          75      30        104    Mention the Name of the
                                                                                                     employee.
 6    Employee's Serial Number                            246 INTEGER       9      105        113    As mentioned in deductee
                                                                                                     details.


 7    Value where Accommodation is un-                    247 DECIMAL       14     114        127    Length = 12+2 Without
      furnished                                                                                      Decimal Point
 8    Value as if Accommodation is un-furnished           248 DECIMAL       14     128        141    Length = 12+2 Without
                                                                                                     Decimal Point
 9    Cost of Furniture (including TV sets, Radio         249 DECIMAL       14     142        155    Length = 12+2 Without
      sets, Refrigerator, other house-hold                                                           Decimal Point
      appliances and air conditioning plant or
      equipment)
10    Perquisite Value of Furniture (10% of 249)          250 DECIMAL       14     156        169    Length = 12+2 Without
                                                                                                     Decimal Point
11    Total of columns 248 and 250                        251 DECIMAL       14     170        183    Length = 12+2 Without
                                                                                                     Decimal Point
12    Rent, if any, paid by employee                      252 DECIMAL       14     184        197    Length = 12+2 Without
                                                                                                     Decimal Point
13    Value of perquisite (247 - 252, or 251 -            253 DECIMAL       14     198        211    Length = 12+2 Without
      252 as applicable)                                                                             Decimal Point


                                                         7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                                   Page 7
14   Where any conveyance is provided by the               254 DECIMAL       14       212         225    Length = 12+2 Without
     employer free or at a concessional rate or                                                          Decimal Point
     the employee is allowed the use of one or
     more motor cars owned or hired by the
     employer or where the employer incurs the
     running expenses of the motor car owned
     by employer, estimated value of perquisite

15   Remuneration paid by the employer for                 255 DECIMAL       14       226         239    Length = 12+2 Without
     domestic and personal services provided                                                             Decimal Point
     to the employee
16   Value of free or concessional passage on              256 DECIMAL       14       240         253    Length = 12+2 Without
     home leave and other travelling to the                                                              Decimal Point
     extent chargeable to tax
17   Estimated value of any other benefit or               257 DECIMAL       14       254         267    Length = 12+2 Without
     amenity provided by the employer free of                                                            Decimal Point
     cost or at concessional rate not included in
     preceding columns
18   Employer's contribution to recognised PF              258 DECIMAL       14       268         281    Length = 12+2 Without
     in excess of 12% of employee's salary                                                               Decimal Point

19   Interest credited to assesee's account, in            259 DECIMAL       14       282         295    Length = 12+2 Without
     recognised PF in excess of the rate fixed                                                           Decimal Point
     by the central govt.
20   Total of columns 253 to 259 carried to                260 DECIMAL       14       296         309    Length = 12+2 Without
     column 207 of Form-24                                                                               Decimal Point

     Annexure - State Codes

                     State Code                                     State Name
                         01                         ANDAMAN AND NICOBAR ISLANDS
                         02                         ANDHRA PRADESH
                         03                         ARUNACHAL PRADESH
                         04                         ASSAM
                         05                         BIHAR
                         06                         CHANDIGARH
                         07                         DADRA & NAGAR HAVELI
                         08                         DAMAN & DIU
                         09                         DELHI
                         10                         GOA
                         11                         GUJARAT
                         12                         HARYANA
                         13                         HIMACHAL PRADESH
                         14                         JAMMU & KASHMIR
                         15                         KARNATAKA
                         16                         KERALA
                         17                         LAKHSWADEEP
                         18                         MADHYA PRADESH
                         19                         MAHARASHTRA
                         20                         MANIPUR
                         21                         MEGHALAYA
                         22                         MIZORAM
                         23                         NAGALAND
                         24                         ORISSA
                         25                         PONDICHERRY
                         26                         PUNJAB
                         27                         RAJASTHAN
                         28                         SIKKIM
                         29                         TAMILNADU
                         30                         TRIPURA
                         31                         UTTAR PRADESH
                         32                         WEST BENGAL
                         33                         CHHATTISHGARH
                         34                         UTTARANCHAL
                         35                         JHARKHAND
                         99                         For Foreign address (In such case PIN Code should be 999999)




                                                          7b0b386f-cac4-43d9-8f97-6960ac01a731.xls                               Page 8

				
DOCUMENT INFO
Shared By:
Categories:
Stats:
views:358
posted:4/12/2011
language:English
pages:8
Description: Income Tax Return Form of Salary Person in India document sample