NEW RETURN FOR GOVERNMENT ACCOUNTS OFFICER

PERSON LIABLE TO FILE THIS RETURN

--All Accounts Officers (AOs) in Government Department(s)(STATE/CENTER GOVT )
--Who process the bills prepared by Drawing and Disbursement Officers (DDOs),
-- And deposit TDS/TCS by adjustment of Book Entry,on those who deposit tax deducted/collected through bank ,this scheme does not apply.

FREQUENCY

-- To be Filed quarterly
-- Separate return for tds on salary deduction,tds on non salary deduction,tds on non salary non resident and one return for tcs.

Format
-- electronic(MANDATORY)

Name of the scheme:

EELECTRONIC TDS/TCS Book Adjustment Form (e-TBAF).

TBAF in excel(this is detail of form only not return prepration software)

DETAIL OF SCHEME

--In case of Central Government,

To be furnished by the Accounts Officer (AO) on the basis of the bills submitted by the Drawing and Disbursement Officers (DDOs) under his control.

--In case of State Government,

To be furnished by the Zonal Accounts Officer (ZAO) on the basis of the details of the tax transferred by the Drawing and Disbursement Officers (DDOs) as provided to him by the Accountant General of the State. In case one Zonal Accounts Officer (ZAO) is responsible for multiple states, he shall furnish separate e-TDS/TCS Book Adjustment Form (TBAF) for each state.


whether it can be filed on existing tan or new other type of account required

No,this return is not be filled but to be filled on new a unique seven digit Accounts Officer Identification Number (AIN) which is to be allotted by the Directorate of Income Tax (Systems), Delhi, to every AO. Each AO will be identified in the system by this number.
Each DDO will be identified in the system by a Tax Deduction and Collection Account Number (TAN). This number is allotted by Income Tax Department.

The list of Drawing and Disbursement Officers (DDOs) associated to a specific AO shall be intimated by him to the DIT (Systems), Delhi. The AO shall also intimate to the DIT (Systems),, any addition / deletion of Drawing and Disbursement Officers (DDOs) associated to him.. The Accounts Officer (AO) shall give details of only those DDOs who are associated to him.

HOW CAN APPLY FOR AIN
In order to obtain AIN, an AO is required to send his details together with the details of the DDOs associated with him to the 'Directorate of Income Tax (Systems), at ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055. This information is required to be sent as per Annexure III to the e-TBAF manual.

CORRECTION OF RETURN
In case of an error in the original e-TBAF statement, an AO shall be allowed to furnish a correction statement to rectify the same.

e-TBAF file preparation utility
NSDL e-TBAF Preparation Utility

DOWNLOAD UTILITY HERE

JRE (Java Run-time Environment) [versions: SUN JRE: 1.4.2_02 or 1.4.2_03 or 1.4.2_04 or IBM JRE: 1.4.1.0] should be installed on the computer where e-TBAF Preparation Utility is being installed. JRE is freely down loadable from http://java.sun.com/ and http://www.ibm.com/developerworks/java/jdk or you can ask your computer vendor (hardware) to install the same for you.

File Validation Utility(FUV)

After preparation of file you can verify correctness of data filled (format) by this utility ,can be downloaded free from here

instruction to install FUV(PDF)

How /WHERE it can filled.

--This return can be filled through tin facilitation centers(tin-fc)
COMPLETE LIST OF TIN-FC
-- Return is to be filled on cd or floppy along with statement statistics report generated by FUV.
--To be signed by Accounts Officer,by higher officer of Accounts Officer if Accounts Officer Is himself a DDO.
--Tin-fc will issue prn(provision receipt number)
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