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Rule 33 of Income Tax Rules 1962: TDS Statement from contributions

Rule 33 : Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
(Chapter: VI - Deduction of Tax at Source)

(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) :


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.

Extra Notes for Readers:

- Rule 33 was substituted by the Income Tax (24th Amendment) Rules, 2003, w.e.f. 1st Oct. 2003

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.