FORM NO. 24
- Legal Yojana
- Oct 7, 2024
- 9 min read
Updated: May 23
'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
Flat/Door/Block Number
Name of the Premises/Building
Name of the Premises/Building
Road/Street/Lane
Road/Street/Lane
Area/Locality
Area/Locality
Town/City/District
Town/City/District
State
State
Pin Code
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 :. . . . . . . . .. . . . . . . . .. .
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