Annual return of deduction of tax from interest other than “Interest on securities” under section 296 of the Income-tax, 1961, for the year ending 31st March

FORM NO. 26A

[See section 194A and rule 37]

Annual return of deduction of tax from interest other than “Interest on securities” under section 296 of the Income-tax, 1961, for the

year ending 31^st March, …………….

1. (a) Tax Deduction Account Number

(b) Permanent Account Number

2. Details of the person responsible for paying any income by way of interest other than interest on securities

(a) Name /Designation

(b) Address

Flat/Door/Block No.

Name of premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

Other than “Interest on securities” changed since submitting the last return

Payee	Gross amount of interest paid during the year (Rs.)	Total amount of interest on which no tax deducted (Rs.)	Total amount of interest on which tax deducted (Rs.)	Total amount of tax deducted
				Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)
1. Companies
2. Person other than companies
Total

4. (a)Total amount of interest on which no deduction was made in accordance with
the provision of section 194A(3)(iii) and section 196

(b)Total amount of interest on which no deduction was made in accordance with
the provision of section 194A(3)(i)

©Total number of payees to whom interest was paid without deduction of tax in
accordance with the provision of section 194A(3)(i)

(d)Total amount of interest on which no deduction was made in accordance with
the provision of section 197A(1A)

(e)Total number of payees to whom interest was paid without deduction of tax in
accordance with the provision of section 197A(1A)

Details of interest credited/paid during the financial year and of tax deducted at source at other prescribed rates in force :-

Sl No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of interest (Rs.)	Date on which interest credited or paid, whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credited of Central Government	Tax deduction Certificate Number	Date of furnishing of tax deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)





Total

(b) Interest credited/paid to persons/payee other than companies:

Sl No.	Permanent Account Number (PAN)	Name of person / payee	Address of the person / payee	Amount of interest (Rs.)	Date on which interest credited or paid, whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credited of Central Government	Tax deduction Certificate Number	Date of furnishing of tax deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)





Total

Details of interest credited/ paid during the financial year and of the tax deducted at source at a lower rate or no tax deducted in accordance with section 197 :

Sl No.	Permanent Account Number (PAN)		Name of company		Address of the company		Amount of interest (Rs.)		Date on which interest credited or paid, whichever is earlier		Rate of deduction of tax (Rs.)		Amount of tax deducted (Rs.)	Date on which tax deducted		Date on which tax was paid to the credited of Central Government		Tax deduction Certificate Number	Assessing officer’s Certificate Reference Number	Date of furnishing of tax deduction Certificate to the company
(1)	(2)	(3)		(4)		(5)		(6)		(7)		(8)		(9)	(10)		(11)		(12)	(13)



Total

(b) Interest credited/paid to persons/payee other than companies:

Sl No.	Permanent Account Number (PAN)		Name of person/ payee		Address of the person/ payee		Amount of interest (Rs.)		Date on which interest credited or paid, whichever is earlier		Rate of deduction of tax (Rs.)		Amount of tax deducted (Rs.)	Date on which tax deducted		Date on which tax was paid to the credited of Central Government		Tax deduction Certificate Number	Assessing officer’s Certificate Reference Number	Date of furnishing of tax deduction Certificate to the company
(1)	(2)	(3)		(4)		(5)		(6)		(7)		(8)		(9)	(10)		(11)		(12)	(13)



Total

Amount of interest credited/paid without deduction of tax during the financial year on furnishing declaration under section 197A(1A) :

Sl. No	Permanent Account Number(PAN)	Name of person/payee	Address of the person/payee	Amount of interest (Rs).	Date(s) of credit or payment of interest	Date on which the declaration was furnished to the person responsible for paying the interest	Date on which the declaration was furnished to Commissioner of income tax / Chief Commissioner of income tax
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)


Total

Verification

this return contains a complete list of persons to whom interest or aggregate interest exceeding Rs. 2,500 (regardless of any interest received from them) was paid during the period 1^st April, …… to 31^st March, …….,
all the particulars furnished above are correct and complete.

Place: Name and signature of the person responsible for deducting tax at source…………………………

Date: Designation ………………………………..