Para 15.18.1 — CAM
Original Rule Text
APPENDIX 15.5 [Ref: Para 15.18.1.a]
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APPENDIX 15.6 [Ref: Para 15.18.1.b]
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APPENDIX 15.7 [Ref: Para 15.18.1.c]
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APPENDIX 15.8 [Ref: Para 15.18.1.d]
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What This Means
These are the prescribed formats (Appendices 15.5 through 15.8) for the monthly put-through statements that RBI CAS Nagpur sends to the Pr. CCA, CBDT. Each appendix corresponds to one of the five statements: bank-wise tax-wise monthly figures (PR1), SBI station-wise summary (Statement 2), bank-wise head-wise summary (Statement 3), and bank-wise head-wise summary with grand totals (Statement 4). These tabular formats standardize how direct tax collection and refund data is reported for accounting and reconciliation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Appendix 15.5 prescribes the format for Statement PR1 (bank-wise, tax-wise monthly figures under TIN 2.0)
- 2Appendix 15.6 prescribes the format for Statement 2 (tax-wise, SBI station-wise summary)
- 3Appendix 15.7 prescribes the format for Statement 3 (bank-wise, head of account-wise summary)
- 4Appendix 15.8 prescribes the format for Statement 4 (bank-wise, head-wise with grand total for CBDT)
- 5These standardized formats enable systematic reconciliation across all stakeholders
Practical Example
A ZAO accountant receives the extract of Statement 3 (Appendix 15.7 format) from the Pr. CCA for the month of January. Using this standardized format, the accountant can directly compare the bank-wise and head-of-account-wise figures against the DMS received from the e-FPB. Any mismatch in, say, HDFC Bank's collections under MH 0021 (Income Tax) is immediately flagged and pursued for rectification.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are standardized formats important for put-through statements?▼
Which appendix corresponds to which statement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.