UNION WROTE TO DIVISIONAL ADMINISTRATION ON
ISSUE OF T D S CERTIFICATES AND OTHER ALLIED WORKS IN CONNECTION WITH T D S
To
The Senior Superintendent of Post Offices
Bhubaneswar Division, Bhubaneswar – 751 009
No. UN-BN / AIPEU-Gr.-C / 08 - 11 / 2010, Dated at Bhubaneswar the 11th November, 2010
Sub:- Issue of TDS Certificates by P Os and preparation of consolidated schedule for TDS.
Ref.- i. S B Order No. 20 / 2010 Circulated vide Directorate letter No.107 – 02 / 2007 – SB, dated 21.09.2010
ii. C O letter No. SB / SB Order / 2009-10, dated 28.09.2010
iii. Divisional Office letter No. SB – 192 / Rlg. / Ch. V, dated 29.10.2010
Sir,
This has a kind reference to S B Order No. 15 / 2009 in Directorate’s letter No. 107 – 02 / 2007 – SB, dated 08.12.2009 circulated to all concerned vide C O letter No. SB / SB Order / 2009-10, dated 14.12.2009 and Divisional Office letter No. SB – 192 / Rlg. / Ch. V, dated 22.12.2009 where in direction was given to all post offices which are deducting TDS in any of the schemes either from the depositors or from the agents that TDS certificates may be issued and delivered either in person or sent by ordinary posts at the latest address available in the post office record within the prescribed period. Accordingly all post offices in Bhubaneswar Division were / are issuing TDS certificates in Form – 16 A both to the depositors and agents on behalf of the Sr. Postmaster, Bhubaneswar GPO citing the his tax deduction and collection account number ( TAN ) since no other post offices has been allotted with the same.
But the above orders have been superseded by S B order No. 20 / 2010 circulated to all concerned vide letters under reference with the following modification for issuing TDS certificates. As per Para - 3 (iv ) of the Directorate’s letter under reference, it has now become mandatory to specify the following information in the Form 16 A.
1. Valid TAN No. of the Deductor.
2. Book Identification Number.
3. Receipt No. of the From 24 G and
4. DDO Sequence Number in the Book Adjustment Mini Statement.
Under the circumstances, we have the following submissions.
1. Valid TAN Number has been allotted only to the Head Postmasters / Sr. Postmasters of HOs / GPOs and not to all Postmasters.
2. Book Identification Number will only be generated by the agency [ authorized by the Director General of Income Tax ( Systems )] in favour of each deductor in respect of whom the sum deducted has been credited. Obviously, they are non other than the Head Postmasters / Sr. Postmasters of HOs / GPOs and not to all Postmasters.
3. Form 24 G is the Book Entry Chalan in the form of a statement which is used by the deductor at the time of depositing the deducted tax to the agency authorized by the Director General of Income Tax ( Systems ). Evidently, the Receipt No. of the From 24 G will only be made available only to the Head Postmasters / Sr. Postmasters of HOs / GPOs and not to all Postmasters.
4. The D D O sequence number is only known to the Head Postmasters / Sr. Postmasters of HOs / GPOs and not to all Postmasters.
Moreover, it is worth mentioning here is that as circulated vide Directorate’s letter under reference, a penalty amounting to Rs.100/- per day of default subject to maximum of tax deducted has been prescribed by the Income Tax Act for failure to issue TDS Certificates.
Above all, Para – 7 ( v i) ( a ) of the Directorate’s letter under reference categorically specifies that the consolidated schedule of TDS will be prepared by the Head offices incorporating the transactions of H O and sub offices as a whole. Similarly, Para – 7 ( ix ) indicates that TDS certificate in new format of Form – 16 A will be prepared by each H O and forwarded to concerned S O on quarterly basis.
In this context we would like to remind the SSPOs on this union’s letter No. UN-BN / AIPEU-Gr.-C / 04-10 / 2010, dated 25.10.2010 with request to give suitable instructions to the Sr. Postmaster, Bhubaneswar GPO to get the work done at his end through proper consolidation of daily TDS figures submitted by the SPMs / Postmasters as per the required pro-forma daily / on the day of transaction to Bhubaneswar GPO along with the SO Daily Account.
Therefore, in view of the instructions circulated vide Directorate’s letter under reference, it is requested to instruct the Sr. Postmaster, Bhubaneswar GPO to issue TDS certificates both to the depositors and agents within 15 days from the due date for furnishing the quarterly statement of TDS to avoid unnecessary unpleasant situation at S O level in granting TDS certificates and prepare the consolidated schedule for TDS for timely filing withholding repeated correspondences with the SOs / MDGs as is being done now.
With regards.
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