Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March…….

Legal Drafts

Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March…….

March 7, 2025

‘FORM NO. 24

[See section 192 and rule 37]

Annual return of “Salaries” under section 206 of the Income-tax Act, 1961 for the year ending 31st March…….

4. (a) Name of the person responsible

for paying salary (if not the employer)

1. (a) Tax Deduction Account No.

(b) Permanent Account No.

(b) Address of the person responsible

for paying salary

2. (a) Name of the Employer

(b) Address of the Employer

Flat/Door/Block Number

Name of the Premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

3.* Has address of the employer/ person responsible for paying salary changed since filing the last returnTick as applicable

Employer Yes No Person Responsible for paying salary Yes No

* If address has changed give changed address in column 2(b) / 4(b)

5. Details of salary paid and tax deducted thereon from the employees

N a me of t h e

em pl oy ee

(201 ) (2 02) ( 203) ( 205) ( 206) ( 207) ( 208) (209 ) ( 210) (2 1 1 ) (2 12) (2 13) ( 214) ( 216) (2 17) ( 218) (219 ) ( 220)

(204 )

(215 )

( 223) (224 ) (225 ) (226 ) ( 227) ( 228) ( 229) (230 )

( 221) ( 222)

6 . D et a i ls o f t a x de d u ct e d an d pa i d t o t he cr ed i t o f t h e C e n t ra l Go ve r nm e n t

S . No . A mo u n t D e d uc t ed Tr a ns f e r Vo u ch e r / C h al l a n N o . g i ve n b y B an k D a t e o f Tra n sf e r V o uc h e r / C h a ll a n

(2 3 1 ) (2 3 2 ) (2 3 3 )

B a nk B ra n ch C o d e

( 2 34 )

(2 3 5 )

T o ta l

N o t e – G o ve rn m e n t d e d u ct o rs t o g iv e p a rt i c ul a rs o f t ra n sf e r v o u ch e rs ; o t h e r d e du c t o rs t o gi v e p a rt i cu l a rs o f c h a ll a n n o . re g a rd in g d e po s it i nt o b a n k.

7 . I c e rtify th a t :

(i ) t h e ab o ve re t u rn co n si st s o f . . . . . . pa g e s s er ia l ly n u m b er e d f ro m .. . . . . . . . . . . . . t o . . . . . . . . . . . . . . . . . a n d f u rn i sh e s t h e p re sc ri b e d p a rt i cu la r s in re sp e c t o f . . . . . . . . . . . .. . . (g i ve n nu m b e r) e mp l o ye e s;

(i i ) t h e ab o ve re t u rn co n t a in s co m p le t e de t a i ls o f t o ta l am o u n t c ha r ge a b le u n de r t h e h e a d ” Sa l a ri es ” p a id by . . . . . . . t o a ll pe r so n s w h os e i n co m e f o r t h e y ea r u n d e r th e h ea d “S a la ri e s” e x ce e de d t h e m a xi mu m a m o u nt w h ic h i s no t

t a x ab l e u n d e r t h e Fi n a n ce Ac t o f t h e y e ar .

(i i i) t h e am o u nt o f ta x s h ow n in co l u mn 2 26 h a s b ee n pa i d t o t h e cr e di t of t h e C e n t ra l G ov e rn me n t vi de p a rt ic u la rs gi ve n in it e m n u m b er 6 a bo v e .

( i v) a l l t h e pa r t ic ul a rs f u r ni s he d in t h e re t u rn a n d t h e A n n ex u re a re c o rre c t .

P la ce : . . . . . .. . . . . . . . .. .

D a t e . . . . .. . . . . . . .. . . . . . . ..

N a me a nd Si g n at u r e o f th e e mp l o ye r / p e rs o n re s p on s ib l e f o r p a yi ng sa l ar y

D es ig n at i o n : . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .. . . . . . . .

N ot e s :

1 . Sa l a ry i n cl u d es w ag e s , a n n u it y , p e n si o n , g r a t ui t y, f e e s, co m m is si o n , b o n u s, re p a ym e n t of a m ou n t d e po s it e d u n de r t h e Ad d i t io n a l E mo l u me n t s ( C o mp u l so ry D e p o si t ) A ct , 1 9 74 , o r p ro f i t s in li e u o f o r in a d d it i o n t o sa l a ry o r w a g es , in c lu d i ng

p a ym e n t s ma d e at o r in co n n e ct i o n w i t h t e rm in a t i on o f e m p lo y me n t ad v a nc e o f sa l ar y o r a ny o t h e r su m s ch a rg e a b le t o i n co m e -t a x u nd e r t h e h e a d ‘ Sa l ar ie s ‘.

2 . Wh e re an e mp l o ye r d e du c t s f ro m t h e em o lu m e n t s p ai d t o a n e m p lo ye e o r pa y s o n h is be h a lf a n y co n t ri b ut i o n s o f t h a t e m p lo y e e t o a n y a p p ro ve d s u pe r an n u a t io n fu n d , al l s u ch d e d u ct i o ns or p a ym e n t s sh o u ld b e i n cl ud e d in t he re t u rn .

3 . Wh e re t a x ha s b e e n d e d u ct e d a t a lo w e r ra t e o r n o t ax ha s b e e n d e d u ct e d on t h e b a si s o f a c er t if i ca t e g iv en b y t h e A ss e ss in g O f f ic e r u nd e r s ec t io n 1 97 ( 1 ), t h i s sh o u l d b e i n d ic a t e d i n t h is co l um n an d a c o py o f su c h o rd e r s ho u l d b e at t a c h ed

a l on g w it h t h e r et u rn .

4 . Pl e a se re co r d o n ev e ry p a g e th e to tal s o f e ac h o f th e c o lu m n s.

1. (a) Tax Deduction Account No.

(b) Permanent Account No.

2. (a) Name of the Employer

(b) Address of the Employer

Flat/Door/Block Number

Name of the Premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

ANNEXURE

Particulars of value of perquisites and amount of accretion to Employee’s Provident Fund Account for the year ending 31st March……..

Valu e o f r en t-fr ee ac com od ation o r v alue of an y c on ces sio n in r ent

fo r th e ac om mo dat ion p ro vid ed by th e em plo y er

( giv e b as is o f co mp u tatio n)

W her e acc om mod atio n is f ur nis h ed

Nam e of Em plo yee

( 2 37 ) ( 23 9)

(2 3 8 )

(2 47 ) ( 24 9)

(2 4 8 )

( 23 6)

(2 40 ) ( 24 1) ( 24 2) ( 2 43 ) ( 24 5) ( 24 6)

( 2 50 ) ( 25 1)

(2 4 4 )

. . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . .. . . .

N a m e a n d si g n a tu r e o f e m p lo y e r/ p e rso n re sp o n si b le f or p a yi n g s al a ry

Pl ac e: . . . . . .. . . . . .. . . . . . ..

D e sig n a ti o n. . . . . . .. . . . . . .. . . . . . ‘;

D at e :. . . . . . . . .. . . . . . . . .. .