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FORM NO. 26-I Format

Need a compliant FORM NO. 26-I Format for TDS certificates under Section 194-O of the Income-tax Act, 1961? Download our ready-to-use, customizable legal template in PDF or Word format today and ensure seamless e-commerce tax compliance in India.

What is FORM NO. 26-I?

FORM NO. 26-I is the official TDS certificate issued by e-commerce operators to e-commerce participants under Section 194-O. This form certifies the tax deducted at source (TDS) on payments made for goods or services facilitated through the e-commerce platform. Mandated by the Central Board of Direct Taxes (CBDT), it is essential for operators like Amazon, Flipkart, or any digital marketplace in India to provide to sellers or service providers within the stipulated time. Using a precise FORM NO. 26-I sample ensures accuracy in reporting, avoiding penalties under the Income-tax Act.

Why is FORM NO. 26-I Important?

In the booming e-commerce sector, Section 194-O requires operators to deduct 1% TDS on the gross amount of sales or services facilitated. Issuing FORM NO. 26-I Format is crucial for:

Proving TDS deduction and deposit to the e-commerce participant.
Enabling participants to claim credit while filing ITR.
Compliance with Rule 31A(4A), preventing interest or penalties up to Rs. 1 lakh.
Maintaining audit-ready records for tax assessments. Non-compliance can lead to disallowance of expenses or prosecution. Our FORM NO. 26-I legal template simplifies this, saving time and ensuring court/company requirements are met.

Key Elements of FORM NO. 26-I

A standard FORM NO. 26-I Format includes:

Certificate Number and Date: Unique identifier and issuance date.
Deductor's Details: Name, PAN, TAN, address of the e-commerce operator.
E-commerce Participant's Details: Name, PAN, address.
Period of Deduction: Financial year or quarter.
Transaction Summary: Gross amount of sales/services, TDS deducted (1%), tax deposited date, challan details.
Verification: Signed by the authorized signatory with designation and date.
QR Code: For digital verification (as per latest updates). These elements make the FORM NO. 26-I sample fully compliant and ready to use.

Who Should Use FORM NO. 26-I Format?

This template is ideal for:

E-commerce platforms and operators in India.
Online marketplaces dealing with sellers, freelancers, or service providers.
Businesses in retail, gig economy, or digital services subject to Section 194-O.
Tax professionals, CAs, and companies ensuring TDS compliance during audits. Whether for a single transaction or bulk issuances, our customizable FORM NO. 26-I download caters to startups to large enterprises.

Download FORM NO. 26-I Sample Now!

Get instant access to our professional FORM NO. 26-I Format – available for paid download in editable Word or print-ready PDF. Customize it effortlessly with your details using AI-generated or legally vetted options. Perfect for quick TDS certificate generation.

Important Note

While our FORM NO. 26-I legal template is designed by experts to meet Indian tax laws, it is recommended to consult a chartered accountant or tax lawyer for specific cases. Customize as per your needs, but always verify with the latest Income Tax notifications. Explore related templates like Form 16A, Form 27D, or other TDS certificates for complete compliance. Keywords: FORM NO. 26-I free download India, TDS certificate format, Section 194-O sample, e-commerce TDS template.

FORM NO. 26-I

Non-Judicial

FORM NO. 26-I

[See section 194G and rule 37]

Annual return of deduction of tax from commission (not being insurance commission) or brokerage, under section 206 of the Income-tax, Act 1961, for the year ending 31^st March,?????..

(a) Tax Deduction Account Number

(b) Permanent Account Number

2. Details of the person responsible for paying any commission or brokerage referred to section 194H:

(a) Name /Designation

(b) Address

Flat/Door/Block No.

Name of premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

? Has address of the person responsible for paying any commission Tick as applicable Yes No.

or brokerage referred to in section 194H changed since submitting the last return

3. Details of commission, (not being insurance commision) or brokerage credited/paid and tax deducted thereon :

Payee	Gross amount of commission, (not being insurance commision) or brokerage credited/ paid during the year (Rs)	Total amount of commission,( not being insurance commision) or brokerage credited/ paid on which no tax deducted (Rs.)	Total amount of commission, (not being insurance commision) or brokerage credited/ paid on which no tax deducted (Rs.)	Total amount of tax deducted

				Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)
1. Companies
2. person other than companies
Total

4. Details of tax deducted and paid to the credit of the Central Government :

(a) By or on behalf of Central Government:

Sl. No.	Amount of deducted (Rs)	Transfer Voucher Number	Date of Transfer Voucher
(1)	(2)	(3)	(4)




Total

(b) By person responsible for paying other than Central Government

Sl. No.	Challan Number	Date of payment	Amount of tax paid (Rs)	Name and address of the bank
(1)	(2)	(3)	(4)	(5)



Total

5. Details of Commission, , (not being insurance commision) or brokeragereferred to in section 194H credited/paid during the year and of tax deducted at source at the prescribed rates in force :

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of commission ,(not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission, (not being insurance commision) or brokerage credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(b) In the case of person/payee other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission, (not being insurance commision) or brokerage credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

6. Details of commission, , (not being insurance commision) or brokerage referred to in section 194H which has been credited or paid during the year and of tax deducted in accordance with section 194H(2):

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission , (not being insurance commision) or brokerage credited or paid whichever is earlier
(1)	(2)	(3)	(4)	(5)	(6)





Total

(b) In the case of person/payees other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/payees	Address of the person/payees	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission , (not being insurance commision) or brokerage credited or paid whichever is earlier
(1)	(2)	(3)	(4)	(5)	(6)





Total

Verification

I, ??????????????????????.., certify that all the particulars furnished above are correct and complete.

Place: Name and signature of the responsible for deducting tax at source????????????????????

Date: Designation: ??????????..

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Frequently asked questions

What is Form No. 26-I?→

Form No. 26-I is a statutory form under the Income Tax Rules, 1962, used by deductors in India to furnish details of tax deducted at source (TDS) on payments other than salary, ensuring legal compliance with TDS provisions.

Is Form No. 26-I legally valid in India?→

Yes, Form No. 26-I is an official legal document prescribed by the Central Board of Direct Taxes (CBDT), valid across all states in India for TDS reporting purposes.

Does Form No. 26-I require stamp duty or court fee?→

No, as a central tax reporting form, Form No. 26-I does not attract stamp duty or court fees; it must be filed electronically via the Income Tax portal.

In what format can I download Form No. 26-I?→

Form No. 26-I is available for free download in PDF (non-editable) and Excel/Word (fillable) formats from the official Income Tax e-filing website in India.

Can I edit or customize Form No. 26-I?→

Yes, the Word or Excel version of Form No. 26-I is customizable; edit your specific details like PAN, amounts, and TDS before e-filing or printing.

Who should use Form No. 26-I and when?→

Deductors (individuals, companies, firms) in India making TDS-deductible payments like interest, rent, or fees (non-salary) must use Form No. 26-I for quarterly or annual reporting as per Income Tax rules.

FORM NO. 26-I

Non-Judicial

FORM NO. 26-I

[See section 194G and rule 37]

Annual return of deduction of tax from commission (not being insurance commission) or brokerage, under section 206 of the Income-tax, Act 1961, for the year ending 31^st March,?????..

(a) Tax Deduction Account Number

(b) Permanent Account Number

2. Details of the person responsible for paying any commission or brokerage referred to section 194H:

(a) Name /Designation

(b) Address

Flat/Door/Block No.

Name of premises/Building

Road/Street/Lane

Area/Locality

Town/City/District

State

Pin Code

? Has address of the person responsible for paying any commission Tick as applicable Yes No.

or brokerage referred to in section 194H changed since submitting the last return

3. Details of commission, (not being insurance commision) or brokerage credited/paid and tax deducted thereon :

Payee	Gross amount of commission, (not being insurance commision) or brokerage credited/ paid during the year (Rs)	Total amount of commission,( not being insurance commision) or brokerage credited/ paid on which no tax deducted (Rs.)	Total amount of commission, (not being insurance commision) or brokerage credited/ paid on which no tax deducted (Rs.)	Total amount of tax deducted

				Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)
1. Companies
2. person other than companies
Total

4. Details of tax deducted and paid to the credit of the Central Government :

(a) By or on behalf of Central Government:

Sl. No.	Amount of deducted (Rs)	Transfer Voucher Number	Date of Transfer Voucher
(1)	(2)	(3)	(4)




Total

(b) By person responsible for paying other than Central Government

Sl. No.	Challan Number	Date of payment	Amount of tax paid (Rs)	Name and address of the bank
(1)	(2)	(3)	(4)	(5)



Total

5. Details of Commission, , (not being insurance commision) or brokeragereferred to in section 194H credited/paid during the year and of tax deducted at source at the prescribed rates in force :

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of commission ,(not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission, (not being insurance commision) or brokerage credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the company
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(b) In the case of person/payee other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission, (not being insurance commision) or brokerage credited or paid whichever is earlier	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Tax deduction Certificate Number	Date of furnishing of tax Deduction Certificate to the person/ payee
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)






Total

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission , (not being insurance commision) or brokerage credited or paid whichever is earlier
(1)	(2)	(3)	(4)	(5)	(6)





Total

(b) In the case of person/payees other than companies:

Sl. No.	Permanent Account Number (PAN)	Name of person/payees	Address of the person/payees	Amount of commission , (not being insurance commision) or brokerage credited /paid, (Rs.)	Date on which amount of commission , (not being insurance commision) or brokerage credited or paid whichever is earlier
(1)	(2)	(3)	(4)	(5)	(6)





Total

Verification

I, ??????????????????????.., certify that all the particulars furnished above are correct and complete.

Place: Name and signature of the responsible for deducting tax at source????????????????????

Date: Designation: ??????????..

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0 Word downloads

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