SB Order No.10/2007 : Issue of TDS certificate in respect of Commission paid to agents, TDS from SCSS and NSS-87 accounts

SB ORDER NO. 10 /2007 

No.107-2/2007-SB 

Government of India 

Ministry of Communications & IT 

Department of Posts 

Dak Bhawan, Sansad Marg, 

New Delhi-110001. 

Date: 27.6.2007 

To 

All Heads of Circles/Regions 

Addl. Director General, APS, New Delhi. 

Subject:- Issue of TDS certificate in respect of Commission paid to agents, TDS from SCSS and NSS-87 accounts. 

Sir / Madam, 

This office is receiving number of complaints regarding non/late issue of TDS certificate by post offices. This office is issuing instructions time and again for issue of TDS certificate in the prescribed form 16A by the incharge of post office who is deducting TDS. The relevant rules and instructions on this subject are once again reiterated below:- 

2. As per Rule 31 of Income Tax Rules (copy enclosed), the authority deducting TDS is required to issue certificate in Form 16A within the prescribed limit. The prescribed limit for the NSS-87, SCSS and Commission paid to agents is as under:- 

(i) NSS-87:- In this case withdrawal is made once in a year and TDS certificate is required to be issued within one month from the end of the month during which amount is paid. 

(ii) SCSS/ Commission paid to Agents:- In this case, TDS is deducted many times in a financial year. TDS certificate in these categories should be issued within a week after the expiry of two months from the month in which tax is deducted OR a consolidated TDS certificate for the whole financial year may be issued within one month of the end of the financial year on request from the payee. 

3. As per Section 272A of IT Act, if the certificate is not issued within the prescribed limit mention above, a penalty of Rs. 100/- per day may be imposed on the authority responsible for issue of certificate. 

4. In the form 16 A (Copy enclosed), TAN (Tax Deduction account number) of the authority issuing certificate is required to be mentioned. It was circulated vide this office letter number 35-58/94-SB II dated 23.3.1995 that Postmasters should only obtain TAN and mention it at the appropriate place in Form 16 A. However, TDS in respect of NSS-87, SCSS 2004 and commission paid to agents is being deducted at the level of Sub Post Offices and as per provisions of I.T.Act, SPMs are also required to issue TDS certificate for the TDS deducted in their offices. 

5. It is therefore informed that all the Postmasters should intimate their TAN to SPMs under their jurisdiction and SPMs will issue TDS certificate in form 16A by mentioning TAN intimated by the Postmaster. Against the column PAN/GIR, they may mention” Not Applicable”. In the column for particulars of Tax deposited, they may mention “ Transferred to Department of Income Tax by book adjustment through DAP______________” (name of concerned DAP should be written).

6. It is requested that this may kindly be brought to the notice of all post offices for information, guidance and necessary action. Suitable action may be taken against the officials against whom the complaints of non/late issue of certificate are received.

7. This issues with the approval of DDG(FS)

Yours faithfully,

(Kawal Jit Singh)

Assistant Superintendent Posts (SB&CC)

Copy to-

(i) Director of Audit (P&T), Delhi.

(ii) All Directors/Dy. Directors of Accounts, Postal

(iii) Director, Postal Staff College, Ghaziabad.

(iv) All Directors, Postal Training Centres.

(v) DDG(PG)/DDG(VIG)

(vi) ADG(BS)

(vii) AD PG/Inspection/PF/Vigilance/Postal Accounts Section

(viii) All Accounts Officers ICO(SB)

(ix) All recognized Staff Unions and Associations.

(x) Min. of Finance (DEA) NS-II section, North Block, New Delhi.

(xi) PS to Member (D)

SB Order No.9/2007 Payment of money when signatures of depositor differs or not available in PO record- a clarification regarding

SB ORDER NO. 9 /2007 

No.110-13/2004-SB (Vol-II) 

Government of India 

Ministry of Communications & IT 

Department of Posts 

Dak Bhawan, Sansad Marg, 

New Delhi-110001. 

Date: 22.6.2007

To
All Heads of Circles/Regions
Addl. Director General, APS, New Delhi.

Subject:- Payment of money when signatures of depositor differs or not available in PO record- a clarification regarding. 

Sir / Madam, 

During scrutiny of some fraud cases, it has come to the notice of this office that in case signature of depositor differs or not available in the Post office and withdrawal form is presented by a messenger, the payment is being made to the messenger by taking witness of either depositor or messenger on the withdrawal form thereby resulting in misappropriation of money by the messengers. The identification of messenger is not prescribed in any rule. 

2. Rule 36 of POSB Manual is very clear in this respect. However it is further clarified that if withdrawal form is presented by messenger and the signature of depositor differs with the signature on record, the payment should only be made to the depositor himself after his proper identification by one of various means mentioned in Rule 36 and Rule 37 of POSB Manual Vol-I. In case of non-availability of original SB-3, revised SB-3 should be taken from the depositor after completing all the formalities required at the time of opening of new account. This revised SB-3 should be attested by the APM/SPM and remark should be given on the top of it as “Revised”. It should also be date stamped and then payment should be made to the depositor himself. 

3. It is requested that this may kindly be brought to the notice of all post offices for information, guidance and necessary action. It is also requested that SBCO staff should be directed to see while checking the vouchers that this procedure is followed and brought the lapses to the notice of concerned divisional head if any. 

4. This issues with the approval of DDG(FS) 

Yours faithfully, 

(Kawal Jit Singh) 

Assistant Superintendent Posts (SB&CC) 

Copy to-
1. Director of Audit (P&T), Delhi.
2. All Directors/Dy. Directors of Accounts, Postal
3. Director, Postal Staff College, Ghaziabad.
4. All Directors, Postal Training Centres.
5. DDG(PG)/DDG(VIG)
6. ADG(BS)
7. AD PG/Inspection/PF/Vigilance/Postal Accounts Section
8. All Accounts Officers ICO(SB)
9. All recognized Staff Unions and Associations.
10.Min. of Finance (DEA) NS-II section, North Block, New Delhi.
11.PS to Member (I&FS)

SB Order No.8/2007 : Remittance of SBMO to HO/SO by field post offices in case of SB deposits received at Field Post Offices for credit into SB accounts standing at Civil Post Offices

SB ORDER NO. 8 /2007 

No.113-11/2003-SB 

Government of India 

Ministry of Communications & IT 

Department of Posts 

Dak Bhawan, Sansad Marg, 

New Delhi-110001. 

Date: 15.6.2007 

To 

All Heads of Circles/Regions 

Addl. Director General, APS, New Delhi. 

Subject:- Remittance of SBMO to HO/SO by field post offices in case of SB deposits received at Field Post Offices for credit into SB accounts standing at Civil Post Offices. 

Sir / Madam, 

The undersigned is directed to say that the APS Directorate has brought to the notice of this office that intimation of credit of SBMO in the respective accounts standing at SOs is either not sent or sent late by Head Post Offices to Sub Post Offices, which is resulting in number of complaints by the depositors. To avoid inconvenience to the depositors of APS, it was proposed by APS Directorate that APS field units may be authorized to draw SBMO directly to Sub Post Offices if the account is to be opened at SO or subsequent deposit is intended to be made in account standing at SO. The proposal was considered and it has been decided to agree with the proposal. For implementing the same, it has been decided to modify/amend some provisions of Rule 24 of POSB Manual Vol-I. The modified Rule-24 may be read as under:- 

Rule-24 OPENING OF ACCOUNTS THROUGH FIELD POST OFFICES BY DEFENCE PERSONNEL 

24 (1) Under the rules of the Postal Manual (War), SB deposits are received at all Field Post Offices for credit. Free of charge, to post office saving accounts. 

(2)- When a SB deposit is received by a Field Post Office, the amount will be remitted by money order to the concerned HO/SO on the ledgers of which the depositor’s account stands or (in case of new account) is to stand. No commission will be charged on the money order which will be termed as SB money order and the letters “SB” will be prefixed to the number of money order wherever it occurs. The following particulars will be given on the coupon of the money order under the field Post-Master’s signature:- 

(a) Number of saving account and the name of the post office where the account stands or in the case of new account, the words” New Account” and the name of the post office at which it is to be opened. 

(b) Full name and address of the depositor 

(c) Balance after deposit. 

(3)- In case of new account, SB Money order should be sent by the Field Post Office to the concerned HO/SO enclosed in a registered cover addressed to the Head/Sub Postmaster concerned along with the application forms, pay-in-slip and one additional specimen signature slip in case the account is to be opened at SO or two additional specimen signature slips in case the account is to be opened at BO in account with a SO. The Head/Sub Postmaster will take payment of the MO and credit the same under SB for a new account to be opened. The HO/SO should after scrutiny as prescribed in Rule 23, open an account for the depositor and prepare a passbook as per Rule 25 below and send it to the Field Postmaster by registered post for delivery to the depositor. 

(4) In case the account is to be opened in a BO, the account office either HO or SO should communicate the transaction to the BO in the next BO Slip and specimen signatures should also be sent. 

(5) A SB Money Order received by a Head Office/SO from the Field Post Office should be encashed under the Postmaster/Sub Postmaster’s signature and the money order coupon transferred to the SB branch along with the application form and pay-in-slip concerned in the case of new account to be opened. 

(6) M.O. Coupon should be attached to the list of transactions and should be preserved/destroyed along with the latter. 

(7) In case of subsequent deposits received through Field Post Offices the pay-in-slip will be prepared by Head/Sub Office, and signed by the Postmaster/Sub Postmaster. 

(8) The counterfoil of the pay-in-slip should be pasted to the reverse of the money order acknowledgment i.e. the side on which the signature of the payee appears. In case of new account, the MO acknowledgment may also be included in the same registered cover in which passbook is sent to Field Postmaster. The Postmaster/Sub Postmaster will ensure that this is done by the counter Assistant. All other Savings Bank money order acknowledgments will be transferred on the same day to the MO Paid branch by entry in the hand-to-hand receipt book of the SB branch. The MO paid branch will post these SBMO acknowledgments to the concerned Field Postmaster in a service envelope. 

3. It is requested that this may kindly be brought to the notice of all concerned for information, guidance and necessary action. 

4. This issues with the approval of Member (I&FS) 

Yours faithfully, 

(Kawal Jit Singh) 

Assistant Superintendent Posts (SB&CC) 

Copy to- 

1. Director of Audit (P&T), Delhi.

2. All Directors/Dy. Directors of Accounts, Postal

3. Director, Postal Staff College, Ghaziabad.

4. All Directors, Postal Training Centers.

5. DDG(FS)/DDG(VIG)

6. ADG(BS)

7. AD Inspection/PF/Vigilance/Postal Accounts Section

8. All Accounts Officers ICO(SB)

9. All recognized Staff Unions and Associations.

10 Min. of Finance (DEA) NS-II section, North Block, New Delhi.

11 PS to Member (I&FS)