While filing e-tds return 26 Q - ( quaterly ) for a firm... having depositors to whom payment  has been made with no deduction of tax  ( u/s. 194 A )  as  15 G / 15 H were given by depositors .....do we need to fill up the details of these depositors (no deduction - 15G/H)  in the e-tds return 26 Q  ??

thank u

Sr Executive Finance

yes you should

Manager ( Taxation )

Mr Rohan


In form 26Q only that party's details is required on whom TDS is deducted & paid . In case party is exempt from TDS then no need to file his details on te QTRLY return ...............

CA CS B. Com. NCFM (Capital market)

If there is no deduction of TDS then no ned to fill in details.


thanku all of u ....


I just need to clarify... because in e-tds 26Q return for 194A---- in annexures while filling up deductee details they have a column ( col.428/25 ) wherein it is mentioned that give Reason for No Deduction / Lower Deduction ( select A - u/s.197 and B - u/s.197A )....

so do we need to give details of depositors ( no tax deducted as received 15G/15H from them ) in the annexure and select B        or       we can just fill up details only of the deductees for whom tax has been deducted.



you should qoute in e-tds return that because of receiving 15G/15H from these deductors no tds has been deducted.........


you need not to fill these details if the deductee remains exempt from TDS even if he/she has not filed 15G/15H with the deductor....i.e. if the payment to deductee is out of the ambit of qualifying requiremnts of tds deduction....


but if the deductee is enjoying exemption only due to forem 15G/15H then you need to fill up the details....


no deduction of TDS,no ned to fill in details


Where to exactly fill this in TDS form

Accounts & Finance

I also have the same Query related to Transporter with 0% Tds due to new Rule from 1st Oct 2009.

Should i have to furnish the details of Transporter in a Querter 1


Ajay Pandey




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