FORM NO. 25
[see section 193 and rule 37]
Annual return of deduction of tax from interest on securities under section 206 of the income tax act, 1961, for the year ending 31st march,…….
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(b) Permanent Account Number | |||||||||||||||||
2. Details of the person responsible for paying any income by way of interest on securities | |||||||||||||||||
(a) Name /Designation | |||||||||||||||||
(b) Address | |||||||||||||||||
Flat/Door/Block No. | |||||||||||||||||
Name of premises/Building | |||||||||||||||||
Road/Street/Lane | |||||||||||||||||
Area/Locality | |||||||||||||||||
Town/City/District | |||||||||||||||||
State | |||||||||||||||||
Pin Code | |||||||||||||||||
(c) Has address of the person paying income by way of interest on Tick Yes No
Securities changed since submitting the last return.
3.Details of securities in respect of which interest has been paid and tax deducted:
Sl. No. | Description of security | Number of securities | Date of issue of securities | Paid up amount of security on which interest is paid (Rs.) | Rate of interest% | Amount of interest paid (Rs.) | Amount of tax deducted (income-tax and surcharge) (Rs.) | |||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | |||
In case of companies | In case of non – companies | In case of companies | In case of non-companies | In case of companies | In case of non -companies | |||||
(a) | (b) | (a) | (b) | (a) | (b) | |||||
Total |
4. (a) Amount of interest on which no deduction of tax has been | |||||||||||
made in accordance with the provision of section 196 | |||||||||||
Number of owner of security | |||||||||||
(b) Amount of interest on which no deduction of tax has been | |||||||||||
made in accordance with the provision of section 193(v) | |||||||||||
Number of owner of security | |||||||||||
Details of tax deducted and paid to the credit of the central Government
By or on behalf of central Government :
Sl. No | Amount of tax deducted | Transfer Voucher Number | Date of Transfer Voucher |
(1) | (2) | (3) | (4) |
By Person responsible for paying other than Central Government :
Sl. No. | Challan No. | Date of payment | Amount of tax paid(Rs.) | Name and address of bank |
(1) | (2) | (3) | (4) | (5) |
Total |
Amount of interest paid and tax deducted at source at the prescribed rates in force :
In the case of companies:
Permanent Account Number (PAN) | Name of Com-pany | Address of the compa-ny | Amount of interest (Rs.) | Date on which interest paid | Amount of tax deducted (Rs.) | Date on which tax deducted | Date on which tax paid to the credit of central Government | Tax Deduction certificate Number | Date of furnishing of tax Deduction Certificate to the Companies | |
(1) | (2) | (3) | (4) | (5) | (7) | (8) | (9) | (10) | (9) | (11) |
Total |
In the case of persons other than companies :
Sl. No | Permanent Account Number (PAN) | Name of Person/Payee | Amount of interest | Date on which interest paid (Rs.) | Amount of tax deducted | Date on which tax deducted (Rs.) | Date on which tax paid to the credit of Central Government | Tax Deduction Certificate Number | Date of furnishing of tax | Deduction Certificate to the Person/ Payee |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
Total |
Amount of interest Paid and tax deducted at Source at a lower rate or on tax deducted in accordance with section 197 :
In the case of companies :
Permanent Account Number (PAN) | Name of Company | Address of Company | Amount of Interest (Rs.) | Date on which interest paid | Rate of deduction of tax (%) | Amount of tax deducted (Rs.) | Date of which tax deducted | Date on which tax paid to the credit of Central Government | Assessing Officer’ s Certificate Reference Number | Tax Deduction Certificate Number | Date of furnishing of Tax Deduction Certificate to the company | |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
Total |
In the case of Persons other than Companies :
Permanent Account Number (PAN) | Name of Person/ Payee | Address of Person/ Payee | Amount of Interest (Rs.) | Date on which interest paid | Rate of deduction of tax (%) | Amount of tax deducted (Rs.) | Date of which tax deducted | Date on which tax paid to the credit of Central Government | Assessing Officer’ s Certificate Reference Number | Tax Deduction Certificate Number | Date of furnishing of Tax Deduction Certificate to the company | |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
Total |
Amount of interest paid without deduction of tax under section 197A :
Sl. No. | Permanent Account Number (PAN) | Name of person / payee | Address of person / payee | Amount of interest (Rs.) | Reason(s) for non-deduction of tax | Date on which the declaration was furnished | Date on which the declaration was furnished to commissioner of income-tax / Chief commissioner of income-tax |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
Total |
Verification
I, ………………………………………………………, hereby certify that the above statement is correct and complete.
Place : Name and signature of the person responsible for deducting tax at source ………………………………………………
Date : Designation : ……………………………………………....
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