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FORM NO. 26J Format

Need a compliant FORM NO. 26J format for certifying tax deducted at source on payments to the Reserve Bank of India? Download our ready-to-use, customizable template in PDF or Word format today and ensure seamless TDS compliance under the Income Tax Act, 1961.

What is FORM NO. 26J?

FORM NO. 26J is an official certificate prescribed under Rule 31AB of the Income Tax Rules, 1962. It serves as proof of tax deducted at source (TDS) from specified payments made to the Reserve Bank of India (RBI). This form is crucial for deductors who are required to withhold tax on certain interest payments or other notified incomes paid to the RBI, as per sections like 194A of the Income Tax Act. Unlike standard TDS certificates such as Form 16A, FORM NO. 26J is specifically tailored for transactions involving the RBI, ensuring accurate reporting to tax authorities.

In India, where TDS compliance is mandatory for various payments, using the correct FORM NO. 26J sample or format prevents penalties, interest charges, and scrutiny during assessments. Whether you're a bank, financial institution, or corporate entity making payments to RBI, this legal template streamlines your documentation process.

Why is FORM NO. 26J Important?

Accurate issuance of FORM NO. 26J is vital for TDS compliance. Failure to provide this certificate can lead to disallowance of TDS credit for the RBI, disputes in tax returns, and legal repercussions under the Income Tax Act. It acts as a legal document that validates the deduction, deposit, and reporting of tax, fostering transparency between deductors, deductees, and the Income Tax Department.

Key benefits include:

Regulatory Compliance: Meets court, company, and government requirements for TDS on RBI payments.
Error-Free Documentation: Ready-to-use format reduces manual errors.
Time-Saving: Customizable fields allow quick personalization.
Audit-Proof: Helps in smooth income tax audits and assessments.

This makes our FORM NO. 26J format indispensable for businesses handling RBI transactions in India.

Key Elements of FORM NO. 26J Format

A standard FORM NO. 26J template includes the following essential sections:

Certificate Number and Serial Number: Unique identifiers for tracking.
Deductor's Details: Name, address, TAN (Tax Deduction Account Number), and PAN.
Deductee's Details: Reserve Bank of India, with Mumbai address and PAN.
Financial Year and Assessment Year: Relevant periods for the transaction.
Payment Details: Gross amount paid/credited, nature of payment (e.g., interest other than on securities).
TDS Details: Amount of tax deducted, rate of deduction, date of deduction, and date of payment to RBI.
Deposit Details: Challan number, date, BSR code, and amount deposited.
Verification: Signed by the deductor or authorized person with date and place.

These elements ensure the form adheres to the latest Income Tax Rules, making it court-ready and fully compliant.

Who Should Use FORM NO. 26J Sample?

This format is essential for:

Banks and financial institutions paying interest to RBI.
Corporates or entities making specified payments requiring TDS u/s 194A or related provisions.
Businesses in India dealing with RBI for monetary transactions.
Tax professionals, CAs, and companies preparing TDS returns.

Common use cases include interest payments exempt from standard TDS but notified for RBI, ensuring full legal compliance.

Download FORM NO. 26J Format Now

Get instant access to our professional FORM NO. 26J legal template in editable Word or PDF format. Perfect for free download trials or premium customizable versions tailored to your needs. Simplify your TDS process and stay penalty-free!

Note: While this ready-to-use FORM NO. 26J sample is based on standard requirements, we recommend consulting a qualified CA or legal expert for customization specific to your case. Always verify with the latest Income Tax notifications. Explore related templates like Form 16A, Form 27D, or other TDS certificates for comprehensive compliance.

FORM NO. 26J

Non-Judicial

FORM NO. 26J

[See section 194-I and rule 37]

Annual return of deduction of tax from rent, 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 income by way of rent:

(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 income by way of Tick as applicable Yes No.

rent changed since submitting the last return

3. Details of rent credited/paid under section 194G and tax deducted thereon :

Payee	Gross amount of rent credited/ paid during the year	Total amount of rent credited/ paid on which no tax deducted	Total amount of rent credited/ paid on which no tax deducted	Total amount of tax deducted

		Amount (Rs.)	Number of payments		Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
1. Companies
2. person other than companies
Total

3. 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	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	Name and address of the bank
(1)	(2)	(3)	(4)	(5)





Total

3. Details of rent 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 rent credited or paid, (Rs.)	Date on which rent 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 rent credited or paid, (Rs.)	Date on which amount of rent 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

3. Details of rent credited/paid during the year and of tax deducted at source at a lower rate or no tax deducted in accordance with section 197:

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of rent credited /paid, (Rs.)	Date on which amount of rent credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	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)	(12)	(13)






Total

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

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of rent credited or paid whichever is earlier (Rs.)	Date on which amount of rent credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	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)	(12)	(13)





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. 26J used for in India?→

Form No. 26J is a legal certificate under Section 203 of the Income Tax Act, 1961, issued by deductors to deductees to certify tax deducted at source (TDS) details in India.

Is Form No. 26J legally valid across India?→

Yes, Form No. 26J is a prescribed format by the Income Tax Department of India and holds full legal validity when issued correctly with accurate TDS information.

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

No, Form No. 26J does not attract stamp duty or court fees as it is an official income tax certificate in India, typically issued electronically.

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

Form No. 26J is available for free download in PDF format. Editable Word templates are also provided for easy customization.

Can I edit or customize the Form No. 26J template?→

Yes, the downloadable Form No. 26J is fully customizable. Update fields like PAN, TDS amount, and dates to suit your requirements before use in India.

Who should use Form No. 26J and when?→

Deductors such as employers or payers must issue Form No. 26J to deductees within 15 days of filing the TDS quarterly return, as mandated by Indian tax laws.

FORM NO. 26J

Non-Judicial

FORM NO. 26J

[See section 194-I and rule 37]

Annual return of deduction of tax from rent, 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 income by way of rent:

(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 income by way of Tick as applicable Yes No.

rent changed since submitting the last return

3. Details of rent credited/paid under section 194G and tax deducted thereon :

Payee	Gross amount of rent credited/ paid during the year	Total amount of rent credited/ paid on which no tax deducted	Total amount of rent credited/ paid on which no tax deducted	Total amount of tax deducted

		Amount (Rs.)	Number of payments		Income-tax (Rs.)	Surcharge (Rs.)	Total (Rs.)
	(1)	(2)	(3)	(4)	(5)	(6)	(7)
1. Companies
2. person other than companies
Total

3. 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	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	Name and address of the bank
(1)	(2)	(3)	(4)	(5)





Total

3. Details of rent 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 rent credited or paid, (Rs.)	Date on which rent 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 rent credited or paid, (Rs.)	Date on which amount of rent 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

3. Details of rent credited/paid during the year and of tax deducted at source at a lower rate or no tax deducted in accordance with section 197:

(a) In the case of companies:

Sl. No.	Permanent Account Number (PAN)	Name of company	Address of the company	Amount of rent credited /paid, (Rs.)	Date on which amount of rent credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	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)	(12)	(13)






Total

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

Sl. No.	Permanent Account Number (PAN)	Name of person/ payee	Address of the person/ payee	Amount of rent credited or paid whichever is earlier (Rs.)	Date on which amount of rent credited or paid whichever is earlier	Rate of deduction of tax (%)	Amount of tax deducted (Rs.)	Date on which tax deducted	Date on which tax was paid to the credit of Central Government	Assessing Officer?s Certificate Reference Number	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)	(12)	(13)





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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