Etds return query

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Nitin Garg (Querist)
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14 September 2011 R/Expert,
If an assessee is govt school paying TDS through treasury...
1) What is its category i.e. central gvt, state gvt or statuary body etc.?
2) Under which ministry name it comes?
3) If it pays TDS from book entry, then what should it fill in column Cheque/DD no, BSR Code, Bank Challan No,/Transfer Voucher no., Whether deposited by book entry?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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14 September 2011 1.Govt School comes under State Govt.

2.Comes under Ministry of Human Resource & Development

3.While Govt. need to use Book entry the other details not required

Nitin Garg

Nitin Garg (Querist)
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15 September 2011 Thanku, but in the TAN of assessee school, its status is STATUARY BODY, what to do now?

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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21 July 2024 Based on the information provided and typical categorizations under the Income Tax Act, here are the responses to your queries regarding a government school paying TDS through treasury:

1. **Category of Assessee**:
- Since the school is a government entity and paying TDS through treasury, it would generally fall under the category of "Statutory Body" for the purposes of TDS filing. This category is used for entities established under a specific statute or law.

2. **Ministry Name**:
- Government schools are typically administered by the respective State Government’s Education Department or similar authority. Therefore, under the Ministry Name field, you would indicate the name of the state's education department or the state government ministry responsible for education.

3. **Filling Columns in TDS Return (Form 26Q)**:
- When filling out the TDS return (Form 26Q) for a government school that pays TDS through treasury (book entry), you should proceed as follows:
- **Cheque/DD No.**: Since payment is through book entry, leave this field blank.
- **BSR Code**: Since BSR Code is used for physical challan payments and not relevant for book entry payments, leave this field blank.
- **Bank Challan No./Transfer Voucher No.**: Again, since payment is through book entry, this field may not be applicable. You can check with your specific software interface, but it might allow you to enter "NA" or leave it blank.
- **Whether Deposited by Book Entry**: Yes, indicate "Yes" in this field to confirm that the TDS payment was made through book entry.

4. **TAN Status as Statutory Body**:
- Since the TAN status of the school is categorized as "Statutory Body," this aligns with its status under the Income Tax Act. This classification is correct and reflects that it is a government entity established by statute.

### Summary:

- **Category**: Statutory Body.
- **Ministry Name**: Name of the state's education department or relevant state government ministry.
- **Filling TDS Return**: Leave fields like Cheque/DD No., BSR Code, and Bank Challan No./Transfer Voucher No. blank or indicate "NA" where appropriate for book entry payments.
- **TAN Status**: Confirm that the TAN status as a Statutory Body is correctly reflected in your records and filings.

By following these guidelines, you can accurately complete the TDS filing requirements for a government school paying TDS through treasury (book entry) and ensure compliance with Income Tax regulations applicable to statutory bodies. If in doubt, always consult with a tax professional or the helpdesk of the NSDL or other authorized agencies for specific guidance.