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Section / Rules-wise Tax Obligation with Prescribed Form :

" Collection of Tax at Source ( TCS)” U/s 206C”

 

Collection of Tax at Source ( TCS) U/s 206C

Sections / Rules

Obligation

Form No.

Rule  114A(1)

Application in duplicate for allotment of tax deduction and collection account number u/s 203A(1).

Form No.49B

Rule  370

Declaration u/s 206C(1A) to be made by buyer for obtaining goods without collection of tax

Form No. 270

Rule  37G

Application by a buyer or licensee or lessee for a certificate for collection of tax at lower rate u/s 206C(9).

Form No. 13

Rule  31AA

Quarterly statement of collection at source u/s 206C

Form No. .27EQ

Rule  37D

Certificate of collection at source u/s 2060(5).

Form No. 27D

Rule  37BB

  1. Information to be furnished u/s 195(6), relating to remittance of payments to a non-resident or to a foreign company.

Form No. 15CA

  1. Certificate of an accountant

Form No. 15CB

Rule 31A(1)(a)

TDS and TCS compliance Statement

Form No. 24C

 

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