GOVERNMENT OF ANDHRA PRADESH
G.O.Rt.No.2144 Dated 16.06.2005
Read the following :
D.No.CIT(TDS)/2005-06, dated 20.05.2005 of Commissioner of
Income Tax, Hyderabad.
O R D E R :
According to the provisions of Section 206 of the Income Tax Act, read with rules 36-A and 37 of the Income Tax Rules, the prescribed person of every office of Government responsible for deducting tax under Section 192, from “Salaries” shall, after the end of each financial year, prepare and deliver, by 30th June following the financial year, an annual return of deduction of tax to the designated / concerned Assessing Officer.
The Commissioner of Income Tax, Hyderabad in his letter read above, has informed that the Finance (No.2) Act, 2004 has amended sub-section (2) of Section 206 of the Income Tax Act, 1961 to extend mandatory filing of Tax Deducted at Source (TDS) / Tax Collected at Source (TCS) returns to all Government deductors. As per which all Government deductors are required to file their TDS and TCS returns, both annual and quarterly, in electronic form with the e-TDS intermediary or e-TCS intermediary. Henceforth, these returns which were hitherto filed in physical form with the Income Tax Department will not be accepted.
Accordingly, the annual TDS return for financial year 2004-05, which would be required to be filed by 30.06.2005, would be filed by the Government deductors in electronic format only with the e-TDS intermediary at any of the TIN Facilitation Centres, particulars of which are available at www.incometaxindia.gov.in and at http://tin.nsdl.com. If a person fails to furnish the annual return in due time, he shall be liable to pay by way of penalty under Section 272-A, a sum which shall be Rs.100/- for every day during which the failure continues, so, however, that this sum shall not exceed the amount of tax which was deductible at source.
A return filed on a floppy, diskette, magnetic cartridge tape, CD-ROM or any other computer readable media as may be specified by the Board shall be deemed to be a return for the purposes of Section 206 and the Rules made thereunder, and shall be admissible in any proceeding thereunder, without further proof of production of the original, as evidence of any contents of the original or of any fact stated therein. While receiving such returns son computer media, necessary checks by scanning the documents filed on computer media will be carried out and the media may be duly authenticated by the Assessing Officer.
The new forms of TDS and TCS return i.e. Forms 27 A and 27 B have been notified by the Board in computer media. All returns for TDS and TCS (including electronic TDS / TCS returns), both for the financial year 2004-05 and delayed TDS/TCS returns for earlier years, shall have to be filed in the new forms. Returns in old formats will not be accepted.
The annual TDS/TCS returns relating to deductions upto 31.03.2005 shall have to be filed by 30.06.2005, quarterly TDS/TCS statements u/s 200(3) shall have to be filed for deductions for and from 01.04.2005. The quarterly statements for quarter ending 30.06.2005 will be due on 15.07.2005. The details regarding e-filing are available on www.incometaxindia.gov.in or http://tin.nsdl.com.
All the Drawing and Disbursing Officers in the State are requested to follow the revised rules regarding electronic filing of TDS/TCS returns with immediate effect.
All the Special Chief Secretaries to Government, Principal Secretaries to Government and Secretaries to Government are requested to issue necessary directions to all the Drawing and Disbursing Officers of Heads of Departments and Subordinate Offices under their control for their guidance and compliance.
This order is made available on the A.P. Government Website www.aponline.gov.in.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
SECRETARY TO GOVERNMENT (IF)
All the Special Chief Secretaries to Government,
Principal Secretaries to Government and Secretaries to Government.
All the Heads of Departments.
Copy to :
The Commissioner of Income Tax, Hyderabad.