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The office of Executive Engineer,Public Works Division, is Government office of Public Works Department and engaged in construction and maintenance of Road and Building works. MY office makes payment to various agencies (Contractor) for carrying out the various works and this office deducts Income tax at source as required as per section applicable 194 C or 194 J of Income Tax Act.
All Government deductors have to file Quarterly TDS Statement for the Quarter ending 30 th June 2012. Accordingly MY office has filed quarterly TDS statement in the form of 26 Q-1 with the help of Tin facilitation centre While submitting form 26 Q, it is the duty of MY office to choose correct procedure and ensure that correct CIN /BSR/ BIN is quoted in the Statement. Non Quoting of correct BIN/BSR may cause inconvience to deductees ( Tax - Payees)
From the Provisional Receipt Number 072600100092472 for Quarter ending June 2012, this office come to notice that BSR Number Quoted in 26 Q. is incorrect ; as tmy office is not depositing the tax deducted at source thorugh Cheque/ Draft for credit into receipt head of Income Tax department. my office is following TDS Adjustement method and transferring the amount collected at source through book transfer to Accountant General (A&E) Maharashtra-II Nagpur by booking the amount directly to Major Head 0021 ( Head for Receipts of Income department) under the Head 8658 PAO suspense.
Now, there is a direction to enter the BIN Number in the Form 26 Q of each
deductor to file the return. When MY office made enquiry with Accountant General (A&E) Maharashtra-II Nagpur and Principal Accountant General (A&E) Mumbai regarding the BIN/BSR code, they said they are not filling any return on account of tax deducted by cheque drawing and disbursing officer but Principal Accountant General (A&E) Mumbai is only paying by drawing cheque/ Draft to Income Tax Depatment my office can not deposit the tax deducted at source directly to bank.Now i want to know how my office will get BIN number / BSR Code;
When Accountant General is not filing term 24 G. The PAO/District Treasury Officer/ Cheque Drawing and disbursing officer are required file Form 24 G as per ITO Notification. Drawing
and disbursing officer are required to obtain AIN and file 24 G because they adopt the method of book adjustment directly booking of TDS to MH 0021. But in our case, Since the Accountant General is acting as DDO and deposting the TDS through Bank Draft i.e Challan to the credit of Central Government Account by giving minus credit to 8658 PAO Suspense, it is duty of Accountant General to provide the BSR Code alongwith other details of Challan to be mentioned in TDS Certificate / Form 26 Q / Form 24 Q / Form 16 / Form 16 A but Accountant General is not providing the same.
So desires guidance from you, how to file 26 Q with correct procedure to avoid future complication regarding procedurd lapse by this office. Whether AIN is to be obtained ? and form 24 G is to be filled itself ? by or otherwise any other procedure as per guidance.
