PPSINGH & ASSOCIATES is a firm of Chartered Accountants having  office  in NCR Delhi just 0.5 km from Anand Vihar ISBT  Delhi  the capital of India established in the year 2003. 



9899826222, 9711521060, 9871229590, 120-4262462

4F -CS-03, 4th Floor, Ansal Plaza, Sector-1, Vaishali, Ghaziabad- 201010 (UP)


List of Rules Related to TDS & TCS under income tax

List of Rules Related to TDS & TCS under income tax

Rule No. Rules
R-21A Relief when salary is paid in arrears or in advance,
R-21AA Furnishing of particulars for claiming relief u/s 89(1).
R-21AB Certificate for claiming relief under an agreement referred to in sections 90 and 90A.
R-26 Rate of exchange for the purpose of deduction of TDS on income payable in foreign currency.
R-26A Furnishing of particulars of income under the head “Salaries”.
R-26B Statement of particulars of income under heads of income other than “Salaries” for deduction of tax at source.
R-26C* Furnishing of evidence of claims related to exemption for HRA, deduction for interest on housing loan , deduction under chapter VA, live travel concession by employee for deduction of tax under section 192 applicable with effect from 01 June 2016, corresponding form is 12 BB [Inserted by Notification no. 30/2016 w.e.f. 01st June 2016)
R-27 Prescribed arrangement by the company for declaration and payment of dividend in India. Referred u/s 194 & 236.
R-28 Application for certificate for deduction of tax at lower rates.
R-28AA Certificate for deduction at lower rates or no deduction of tax from income other than dividends.
R-28AB Certificate of no deduction of TDS in case of certain entities whose income are otherwise exempt.
R-29 Form of certificate of no deduction of tax or lower deduction of tax from dividend.
R-29A Form of certificate to be filed with return of income for claiming deduction u/s 80R, 80RR & 80RRA.
R-29AA Form of certificate referred under second proviso to section 80-O.
R-29B* Application for certificate authorising receipt of interest and other sums without deduction of tax.
R-29C* Declaration by person claiming receipt of certain incomes without deduction of tax.[new rule substituted w.e.f 01 October 2015]
R-29D Form of declaration under second/third proviso to section 194C(3)(i).

[not applicable now after substitution of new section 194C by Finance (no. 2) Act, 2009]

R-30* Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192.
R-31 Certificate of tax deducted at source to be furnished under section 203.
R-31A* Statement of deduction of tax under sub-section (3) of section 200.
R-31AA Statement of collection of tax under proviso to section 206C(3).
R-31AB Annual statement of tax deducted or collected or paid.
R-31AC Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A.
R-31ACA Quarterly return under section 206A .
R-31ACB Certificate of accountant under first proviso to section 201(1).
R-33 Submission, forms, return of deduction of tax from contribution paid by trustee of approved superannuation fund.
R-36 Government officers, who in case of particular Govt. employee, shall be deemed to be person responsible for furnishing return of Govt. employee prescribed u/s 206.
R-36A Prescribed income tax authority for section 206.
R-37 Prescribed about forms, return regarding TDS u/s 206.
R-37B Prescribed the forms for furnishing information with return or statement of TDS file on computer media.
R-37BA Prescribed credit for TDS for section 199.
R-37BB* Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company.
R-37BC Relaxation from deduction of tax at higher rate under section 206AA NO.53/2016 dated 24-6-2016
R-37C Declaration by a buyer for no collection of tax at source under section 206C(1A).
R-37CA* Time and mode of payment to Government account of tax collected at source under section 206C.
R-37D Certificate of tax collected at source under section 206C(5).
R-37E Prescribed returns regarding tax collected at source under section 206C(5A).
R-37EA Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C.
R-37F Prescribed authority for purposes of section 206C(5A).
R-37G Application for certificate for collection of tax at lower rates under sub-section (9) of section 206C.
R-37H Certificate for collection of tax at lower rates from buyer under sub-section (9) of section 206C.
R-37I Credit for tax collected at source for the purposes of sub-section (4) of section 206C.
R-37J Form of certificate of accountant under first proviso to section 206C(6A).
R-114A Application for allotment of a tax deduction and collection account number.
R-115 Rate of exchange for conversion into rupees of income in foreign currency.
R-125 Electronic payment of tax-mandatory.


* Related to new or amended rules


Qualification: LLM(P) LLB, FCA, CS, GSTCC, B.Sc. (H),
Location: NCR DELHI

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