Rule – 32, Monthly statement or certificate of deduction of tax from “Salaries”
March 21, 2018
Rule – 34, Return in lieu of monthly return under rule 32
March 21, 2018

Rule – 33 Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund

33. (1) In cases where the trustees of an approved superannuation fund pay any contributions made by an employer, including interest on such contributions, to an employee during his life-time, they shall send within two months from the end of the financial year to the Assessing Officer referred to in rule 36A, a statement giving the following particulars, namely :—

(i) name of the superannuation fund;
(ii) name and address of the employee;
(iii) the period for which the employee has contributed to the superannuation fund;
(iv) the amount of contribution repaid on account of principal and interest;
(v) the average rate of deduction of tax during the preceding three years; and
(vi) the amount of tax deducted on repayment.

(2) A verification in the following Form shall be annexed to the statement referred to in sub-rule (1) :

FORM OF VERIFICATION

We/I, the trustee(s) of the above named fund, do declare that what is stated in the above statement is true to the best of our/my information and belief.]

Reference: www.incometaxindia.gov.in

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