Regarding declaration in FORM-27C
This query is : Resolved
10 August 2022
1. Is it compulsory to file form 27c online or we can submit form 27c at income tax department?
20 July 2025
As of the current rules under the Income Tax Act, 1961, here's the answer to your query regarding Form 27C:
🔹 Is it compulsory to file Form 27C online?
✅ Yes, it is mandatory to file Form 27C online.
🔍 Explanation:
Form 27C is a declaration under Section 206C(1A) of the Income Tax Act, used by buyers to declare that the goods purchased will not be used for trading purposes and therefore Tax Collected at Source (TCS) should not be collected by the seller.
📌 As per the CBDT mandate:
The declaration (Form 27C) is to be collected by the seller in physical form.
The seller is required to upload the details electronically to the TIN (TRACES) website:
https://www.tdscpc.gov.in
Filing with the Income Tax Department physically is not permitted anymore.
🛠 How to file:
Log in to the TRACES portal.
Navigate to TDS/TCS > Form 27C Upload.
Use DSC (Digital Signature Certificate) for authentication.
Submit the form within 7 days from the date of receiving the declaration.
⚠️ Non-compliance Consequences:
If Form 27C is not filed online on time, TCS must be collected by the seller.
Penalty and interest may apply for default under Section 271CA.
🔹 Is it compulsory to file Form 27C online?
✅ Yes, it is mandatory to file Form 27C online.
🔍 Explanation:
Form 27C is a declaration under Section 206C(1A) of the Income Tax Act, used by buyers to declare that the goods purchased will not be used for trading purposes and therefore Tax Collected at Source (TCS) should not be collected by the seller.
📌 As per the CBDT mandate:
The declaration (Form 27C) is to be collected by the seller in physical form.
The seller is required to upload the details electronically to the TIN (TRACES) website:
https://www.tdscpc.gov.in
Filing with the Income Tax Department physically is not permitted anymore.
🛠 How to file:
Log in to the TRACES portal.
Navigate to TDS/TCS > Form 27C Upload.
Use DSC (Digital Signature Certificate) for authentication.
Submit the form within 7 days from the date of receiving the declaration.
⚠️ Non-compliance Consequences:
If Form 27C is not filed online on time, TCS must be collected by the seller.
Penalty and interest may apply for default under Section 271CA.
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