FORM NO. 144 [See Rule 219 - Statement of deduction or collection of tax at source under section 397(3)(b) [Table: Sl. No. 2]]
| Quarterly statement of deduction of tax under Section 397 - Compliance and Reporting section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………(June/September/December/March) ……………. (Tax Year)] Part A | |||
|---|---|---|---|
| Row No. | Particulars of the Deductor | ||
| 1. | Type of deductor | Government Non-Government | |
| 2. | Name | (refer Note 1) | |
| 3. | Address | (refer Note 2) | |
| 4. | Permanent Account Number | (refer Note 3) | |
| 5. | Tax Deduction and Collection Account Number | ||
| 6. | E-mail id | ||
| 7. | Contact Number | Country Code | Number |
| 8. | Tax year | ||
| 9. | Has the statement been filed earlier for this quarter | (Yes/No) | |
| 10. | If answer to Sl. No (9) is ―Yes‖, then Return Receipt Number of original statement | ||
| 11. | If Government deductor, please mention AIN of PAO/DTO/CDDO | ||
| Particulars of the person responsible for deduction of tax (applicable in case of non-individual deductor) | |||
| 12. | Name | (refer Note 1) | |
| 13. | Address | (refer Note 2) | |
| 14. | Permanent Account Number | ||
| 15. | Email id | ||
| 16. | Contact number | Country Code | Number |
| Part B | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1. | Details of the tax deducted and paid to the credit of the Central Government: | ||||||||||
| Sl. No. | Total tax (refer Note 4) | Total interest | Total fee (refer Note 5) | Total penal- ty/others | Total amount deposited as per challan / Total amount adjusted through Book Ad- justment (B+C+D+E) (refer Note 6) | Mode of payment of tax (by way of challan/by way of book ad- justment (refer Note 7) | BSR code/ Receipt Number of Form No. 137 (refer Note 8) | Date on which amount deposited through chal- lan/ Date of transfer voucher (dd/mm/yyyy) (refer Note 8) | Challan Serial No. / DDO Serial No. of Form No. 137 (re- fer Note 8) | Minor Head of Challan (refer Note 9) | |
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | |
| 2. | Details of amount paid and tax deducted thereon from the deductees and amount paid without deduction (see Annexure) |
DECLARATION
I, ……………… (name of the person responsible for deducting tax at source), having Permanent Account Number
……., am the person responsible for deducting tax at source in the case of ……….….. (name of the deductor).
I certify that all the particulars furnished above are correct and complete.
Place: ….. Signature of the person responsible
for deducting tax at source
Date: ….. Name:
Designation:
Notes:
- (a) In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full. (b) ln case of Central Government, please mention name of Ministry/Department. In case of State Government, please mention name of the State.
- The address shall contain i. Country/Region, ii. Flat/Door/Block number iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
- It is mandatory for non-Government deductors/payers to quote Permanent Account Number. In case of Gov- ernment deductors/payers, Permanent Account Number should be mentioned as ―PANNOTREQD”.
- In column (B), total tax deducted shall be sum of amount of tax deducted, surcharge and health & education cess.
- Fee paid under section 427 for late filling of TDS statement to be mentioned in separate column of ‘Total Fee’ [column (D)].
- In column (F), Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other deductors/payers to write the exact amount deposited through challan.
- In column (G), Government deductors/payers to write “B” where TDS is remitted to the credit of Central Government through book adjustment. Other deductors/payers to write ―C‖.
- Challan/Transfer Voucher (CIN/BIN) particulars, i.e. (H), (I), (J) should be exactly the same as available at TIN 2.0/ TRACES portal.
- In column (K), mention minor head as marked on the challan.
- Amounts to be filled in ₹ unless otherwise provided.
ANNEXURE: Deductee wise break up of TDS Details of amount paid/credited during the quarter ended… (dd/mm/yyyy) and of tax deducted at source
| Sl. N o. | Challa n Refere nce No. [Colu mn A of Table (Sl. No. 1) in Part B] | Perman ent Accoun t Numbe r (if availab le) (refer Note 10) | Na me | Tax Identifica tion Number/ Unique identificat ion number issued by the country of residence | Addre ss in countr y of reside nce | Em ail | Cont act numb er | Stat us (ref er Not e 11) | Secti on code (refer Note 13) | Nature of remitta nce (refer Note 14) | Countr y to which remitta nce is made | Whet her deduc tee opting out of taxati on regim e under sectio n 202(1 )? | Date of paym ent or credit (dd/m m/ yyyy) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | (L) | (M) | (N) |
| Amo unt paid or credit ed | Whet her the amou nt paid or credit ed is gross ed up as per secti on 393( 10) (Yes/ No) | Amou nt of cash withdr awal in excess of Rs. 1 crore as referre d to in Section 393 - Tax to be Deducted at Source section 393(3) [Table: Sl. No. 5] (in case of person other than co- operati ve society ) | Amou nt of cash withdr awal which is in excess of Rs. 3 Crore for cases covere d by Section 393 - Tax to be Deducted at Source section 393(3) [Table: Sl. No. 5] (in case of co- operati ve societi es) | Total tax dedu cted (refer Note 12) | Wheth er total amoun t of tax deduct ed as mentio ned in colum n (S) has been deposi ted (Yes/N o) | Total tax depos ited | Date of deductio n (dd/mm/ yyyy) | Rate at whic h tax deduc ted | Whet her rate of TDS is as per the Act (a) or DTA A (b) | Unique acknowledg ement number of the correspondi ng Form No. 145, if applicable | Reason for non- deduction /lower deduction/ higher deduction (refer Notes 1 to 9) | Certifi cate numbe r(s) of the certific ate under Section 395 - Certificates section 395(1) / 395(2) issued for non- deduct ion /lower deduct ion |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (O) | (P) | (Q) | (R) | (S) | (T) | (U) | (V) | (W) | (Z) | (AA) | (AB) | (AC) |
| For payments covered in Section 393 - Tax to be Deducted at Source section 393(3) [Table Sl. No. 1, Note 2] | For payments covered in Section 393 - Tax to be Deducted at Source section 393(3) [Table Sl. No. 2, Note 2] | ||||||
|---|---|---|---|---|---|---|---|
| Amount of tax deposited | BSR Code of bank | Date of payment | Challan serial number | Amount of tax deposited | BSR Code of bank | Date of payment | Challan serial number |
| (AD) | (AE) | (AF) | (AG) | (AH) | (AI) | (AJ) | (AK) |
DECLARATION I, ….. (name of the person responsible for deducting tax at source), having Permanent Account Number ……., am the person responsible for deducting tax at source in the case of …….. (name of the deductor). I certify that all the particulars furnished above are correct and complete. Place: ….. Signature of the person responsible for deducting tax at source: Date: ….. Name: ……………….. Designation: ………….. Notes:
- Write ―A‖ if ―lower deduction‖ or ―no deduction‖ is on account of a certificate under section 395(1) and 395(2).
- Write ―C‖ if deduction is on higher rate under section 397(2) on account of non-furnishing of PAN.
- Write ―G‖ if no deduction is made on interest paid by an Offshore Banking Unit as per the provisions of section 393(8).
- Write ―H‖ if no deduction is in view of section 393(4) [Table: Sl. No. 17] in respect of an income paid to a speci- fied fund which is exempt as per Schedule VI [Table: Sl. Nos. 1 to 4].
- Write ―I‖ if no deduction is in view of section 393(4) [Table: Sl. No. 16] in respect of income of the nature of capital gains on transfer of securities referred to in section 210 paid or payable to a Foreign Institutional Inves- tor.
- Write “N” if no deduction is on account of payment made to a person referred to in section 393(4) [Table: Sl. No. 18] or on account of notification issued under fifth proviso to section 194N of the Income-tax Act, 1961 (43 of
- (as it existed prior to its repeal).
- Write ―O‖ if no deduction as per the provisions of section 393(4) [Table: Sl. No. 13].
- Write ―Y‖ if no deduction is on account of payment below threshold limit as specified in the Act.
- Write ―Z‖ if no deduction or lower deduction is on account of payment in view of notification issued under section 400(1).
- In case of deductees covered under Rule 217 - Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents, Permanent Account Number should be mentioned as ―PANNOTAVBL‖.
- Fill one of the following in column (I)
| Sl. No. | Status | Description |
|---|---|---|
| 1 | 01 | Company, other than domestic company |
| 2 | 02 | Individual |
| 3 | 03 | Hindu undivided family |
| 4 | 04 | Association of Persons (AOP) except in case of AOP consisting of only companies as its members |
| 5 | 05 | Association of Persons (AOP) consisting of only companies as its members |
| 6 | 06 | Co-operative society |
|---|---|---|
| 7 | 07 | Firm |
| 8 | 08 | Body of individuals |
| 9 | 09 | Artificial juridical person |
| 10 | 10 | Others |
- In column (S), total tax deducted shall be sum of amount of tax deducted, surcharge and health & education cess.
- List of section codes is as under:
| Section | Nature of Payment | Payee | Payer | Section code |
|---|---|---|---|---|
| 392(7) | Any payment of accumulated balance due to an employee | Any non-resident | Trustees of the Employees‘ Provident Fund Scheme, 1952 or any person authorized under the scheme to make payment of accumulated balance due to employees | 1004 |
| 393(2) [Table: Sl. No.1] | Any income referred to in section 211. | (a) A nonresident sportsman (including an athlete) or an entertainer, who is not a citizen of India; or (b) a nonresident sports association or institution | Any person. | 1039 |
| 393(2) [Table: Sl. No.2] | Any income by way of interest payable in respect of monies borrowed in foreign currency from a source outside India,— (a) under a loan agreement or issue of long term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or (b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023, which is approved by the Central Government in this behalf. | Any nonresident (not being a company) or a foreign company. | Any Indian company or a business trust | 1040 |
| 393(2) [Table: Sl. No.3] | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023. | Any nonresident (not being a company) or a foreign company. | Any Indian company or a business trust. | 1041 |
| 393(2) [Table: Sl. No.4.E(a)] | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, | Any nonresident (not being a company) or a foreign company. | Any Indian company or a business trust. | 1042 |
| which is listed only on a recognised stock exchange located in any International Financial Services Centre. - Issued on or after the 1st April, 2020 but before the 1st July, 2023 | ||||
|---|---|---|---|---|
| 393(2) [Table: Sl. No.4.E(b)] | Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre - Issued on or after the 1st July, 2023. | Any nonresident (not being a company) or a foreign company. | Any Indian company or a business trust. | 1043 |
| 393(2) [Table: Sl. No.5] | Any income by way of interest. | Any nonresident (not being a company) or a foreign company. | Any infrastructure debt fund referred to in Schedule VII [Table: Sl. No. 46]. | 1044 |
| 393(2) [Table: Sl. No.6.E(a)] | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(a)] | Any unit holder, being a nonresident (not being a company) or a foreign company. | Any business trust | 1045 |
| 393(2) [Table: Sl. No.6.E(b)] | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)] | Any unit holder, being a nonresident (not being a company) or a foreign company. | Any business trust | 1046 |
| 393(2) [Table: Sl. No.7] | Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 4]. | Any unit holder, being a nonresident (not being a company) or a foreign company | Any business trust. | 1047 |
| 393(2) [Table: Sl. No.8] | Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224. | Any unit holder, being a nonresident (not being a company) or a foreign company. | Any investment fund specified in section 224. | 1048 |
| 393(2) [Table: Sl. No.9] | Any income in respect of an investment in a securitisation trust specified in section 221. | Any investor, being a nonresident (not being a company) or a foreign company. | Any securitisation trust specified in section 221. | 1049 |
| 393(2) [Table: Sl. No.10] | Any income— (a) in respect of units of a Mutual Fund specified under Schedule VII [Table: Sl. No. 20] or [Table: Sl. No. 21]; or | Any nonresident (not being a company) or a foreign company. | Any person | 1050 |
| (b) from the specified company. | ||||
|---|---|---|---|---|
| 393(2) [Table: Sl. No.11] | Any income in respect of units referred to in section 208. | Any Offshore fund. | Any person | 1051 |
| 393(2) [Table: Sl. No.12] | Any income by way of long-term capital gains arising from the transfer of units referred to in section 208. | Any Offshore fund. | Any person | 1052 |
| 393(2) [Table: Sl. No.13] | Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209. | Any nonresident. | Any person | 1053 |
| 393(2) [Table: Sl. No.14] | Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209. | Any nonresident. | Any person | 1054 |
| 393(2) [Table: Sl. No.15] | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1]. | Any Foreign Institutional Investor | Any person | 1055 |
| 393(2) [Table: Sl. No.16] | Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1]. | A specified fund, referred to in Schedule VI [ Note 1(g)]. | Any person | 1056 |
| 393(2) [Table: Sl. No.17] | Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head ―Salaries‖. | Any nonresident (not being a company) or a foreign company. | Any person | 1057 |
| 393(3) [Table: Sl. No.1] | Any income by way of winnings (other than winnings from serial number 2) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever | Any nonresident | Any person | 1058 |
| 393(3) [Table: Sl. No. 1 Note 2] | Any income by way of winnings (other than winnings from Sl. No. 2 of the table at Section 393 - Tax to be Deducted at Source section 393(3)) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind | Any nonresident | Any person | 1059 |
| or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | ||||
|---|---|---|---|---|
| 393(3) [Table: Sl. No.2] | Any income by way of winnings from online game. | Any nonresident | Any person | 1060 |
| 393(3) [Table: Sl. No. 2 Note 2] | Any income by way of winnings from online games, is made in kind or in cash but such part in cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | Any nonresident | Any person. | 1061 |
| 393(3) [Table: Sl. No.3] | Any income by way of winnings from any horse race. | Any nonresident | Any person | 1062 |
| 393(3) [Table: Sl. No.4] | Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets. | Any nonresident | Any person | 1063 |
| 393(3) [Table: Sl. No.5.D(a)] | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a co- operative society | Any nonresident | Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or (c) a post office | 1064 |
| 393(3) [Table: Sl. No. 5.D(b)] | Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society | Any nonresident | Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or (c) a post office. | 1065 |
| 393(3) [Table: Sl. No.6] | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal). | Any nonresident | Any person | 1066 |
| 393(3) [Table: Sl. No.7] | Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account). | Any nonresident | Any person, being a firm | 1067 |
|---|
- List of nature of remittances are as under:
| Sl. No. | Nature of Remittance |
|---|---|
| 1 | Winnings from lottery or cross word puzzle, card game, gambling or betting of any form etc |
| 2 | Winnings from online games |
| 3 | Winnings from horse race |
| 4 | Payments to non-resident Sportsmen or entertainer/Sport Associations or institution |
| 5 | Interest income |
| 6 | Dividend income referred to in the in the section 207(1) [Table: Sl. No.1] |
| 7 | Dividend income referred to in the section 207(1) [Table: Sl. No.2] |
| 8 | Income by way of renting or leasing or letting out any real estate asset |
| 9 | Investment income |
| 10 | Long term capital gains referred to in section 214 [Table: Sl. No. 2] or 197(1) |
| 11 | Long term capital gains referred to in section 198 exceeding one lakh twenty-five thousand rupees, |
| 12 | Long term capital gains referred to in section 214 [Table: Sl. No. 1] |
| 13 | Short term capital gains referred to in section 196 |
| 14 | Short term capital gains (not being short term capital gains referred to in section 196) |
| 15 | Commission |
| 16 | Fee for technical services/ included services |
| 17 | Royalty |
| 18 | Cash withdrawal |
| 19 | Other income |
- Amounts to be filled in ₹ unless otherwise provided.