It is filed quarterly along with quarterly TDS Returns. This form reflects the details of TCS collected. Under section 206 of Income Tax Act, 1961 tax is required to be collected at source (TCS). It has TDS details for all the payments other than salary.Īs per section 200(3) of the Income Tax Act, 1961 the non-residents need to file a declaration quarterly reflecting the TDS deducted other than from salary. This form is required to be submitted by the deductor quarterly showing all the TDS deducted other than from salary. It states the salary paid, and TDS deducted from employees. This form is required to be submitted by the deductor quarterly showing TDS deducted from salary (u/s 192). ITR 7- Persons including companies required to provide return u/s 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E)

ITR 6- Companies excluding companies claiming deduction u/s 11 ITR 5- Persons other than HUF, Individuals, Company and person filing ITR 7 ITR 4S (SUGAM) - Individuals/HUFs having Presumptive business income ITR 4- Individuals/HUFs income having income from proprietorship business or profession ITR 3- Individuals/HUFs being firm’s partners and running business or profession under proprietorship ITR 2A- Individuals & HUFs having income other than income from business or profession and capital gains and holds no foreign assets. ITR 2- Individuals & HUFs having income other than income from Business or Profession ITR 1 (SAHAJ) - Individuals having Salary and Interest Income These are forms for various categories of people showing the tax liability. Section 206C (1A) of Income Tax Act, 1961 states that a declaration must be made by a buyer for taking goods without tax collection. This form is an annual statement indicating all the tax related information (TDS, TCS, refunds, etc.) connected with the PAN Card of a person. Under section 203 of the Income Tax Act, 1961 the tax deducted at source (TDS) other than from salary income, i.e., non-salary incomes are reflected in this certificate. Under section 203 of the Income Tax Act, 1961 the tax deducted at source (TDS) from the income earned as salaries is reflected in this certificate.

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