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CBDT amends Form 26B

CBDT amends Form 26B and sub-rule 3A of Rule 31A relating to claiming refund of excess TDS deposited by deductor; Amended Rule 31A(3A) now provides that for claiming refund, apart from electronically furnishing Form 26B under digital signature, the deductor may verify it through an electronic process as per prescribed formats / procedures; Further, amended Form 26B clarifies (by way of inserting ‘Notes’) that for claiming refund relating to excess TDS deducted u/s. 194-IA (for TDS on sale of property)  the deductor may furnish his PAN number instead of TAN number in Form 26B; Similarly, with respect to the column ‘Receipt number of relevant statement’ in Form 26B, the deductor may furnish acknowledgement number of Form No. 26QB while column relating to the ‘period’ in Form 26B may be left blank.

Abhishek Sharma

Abhishek Sharma

Is a Practicing CA from Delhi .
Abhishek Sharma
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