Certificate of an accountant

Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of salary for the quarter ended...(June/September/December/March) ...(Financial year)

Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act, 1961 in respect of payments other than salary for the quarter ended...(June/September/December/March) ...(Financial year)

New Manufacturing Domestic Companies have the option to pay tax at a concessional tax rate of 15% (plus applicable surcharge and cess) under Section 115BAA and 115BAB of the Income Tax Act, 1961 respectively, subject to certain conditions. Companies can opt for the concessional tax rates from Assessment Year 2020-21 onwards only.

For opting for the concessional tax rates, to pay tax as per Section 115BAB, it is essential to file Form 10-ID on or before the due date specified under sub-section (1) of Section 139 for furnishing the returns of income for the first assessment year commencing on or after 1st day of April, 2020 to avail the benefit. Such option once exercised shall apply to subsequent assessment years and cannot be withdrawn.

Form 10-ID can be submitted through online mode only. 

As per Section 115BAA of the Income Tax Act, Domestic Companies have the option to pay tax at a concessional rate of 22% (plus applicable surcharge and cess) provided they do not avail specified deductions and incentives. Companies can opt for concessional rate from Assessment Year 2020-21 onwards only.
 
For opting to pay the tax at a concessional rate as per Section 115BAA, it is essential to file Form 10-IC on or before the due date specified under sub-section (1) of Section 139 for furnishing the returns of income for the previous year to avail the benefit. Such option once exercised in a particular financial year it cannot be withdrawn subsequently.

Form 10-IC can be submitted through online mode. This service enables the registered user to file Form 10-IC using online mode on the e-Filing portal.

All users registered on the e-Filing portal can choose to use the Offline Utility when filing Income Tax Statutory Forms. With this service, you can file Income Tax Statutory Forms by uploading the utility-generated JSON:

• Post login to the e-Filing portal, or
• Directly through the Offline Utility 

This service on the e-Filing portal offers an Offline Utility for select Income Tax Statutory Forms which are as follows:

• Form 15CA (Part A, B, C and D)
• Form 15CB
• Form 3CA-CD, Form 3B-CD, Form 3CEB
• Form 29B, Form 29C
• Form 15G, Form 15H
• Form 15CC
• Form V

Statement of particulars to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35 of the Income-tax Act, 1961.  

Frequently asked questions on statutory forms by users.

Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both.

Frequently asked questions on Form 10B (A.Y. 2023-24 onwards)