Dr. N. Majumdar,
Thanks for the information. But to submit 24Q we need certain data from the officer releasing our salary, but we don’t get so. However, we anyhow manage to submit 24Q with not all proper entries.
Another question, Who is DDO in case of disbursement of salary to HM? Is it the Secretary of the M.C.?
Tirthankar.
There are so many processes to disburse the salary to a teacher.
1) School makes a requisition showing different kinds of deduction for different heads including Net Amount is demanded by the school and submit the same to the concerned D.I.
2) D.I. of schools such documents (Amount of Salary,Provident Fund,Professional Tax and Income Tax ) send to the concerned treasury.
3) Treasury shall deposit the net salary to the Bank and make an “advice” for the schools. This Bank shall send to this where the school’s account exists.
4) Any one of the representative of the schools collects the “Advice” and deposit the same to the concerned Branch where their Accounts exists.
5) Now, the school authority shall submit the list of the teachers with their account numbers and a cheque indicating the net amount in the name of (prayer/application) “to, Branch Manager”
6) Now, the bank shall deposit the amount according to the list submitted by the school.
**1) In case of school, Income Tax is deducted by the H.M. and the same is deposited to the D.I.
2) After every three months, The H.M. collects the BIN (Book Identification= Receipt Number,DDO Serial Number and date) from treasury.
3) The H.M. shall furnish the same along with the total accounts of his/her staff by a reputed farm.
4) This farm deposit the requisite data and give the 24Q/26Q etc.
5) In Form 16 in case of an asstt. teacher, deducted authority will be the H.M. of the school.
6) In Form 16 in case of the H.M., deducted authority will be the secretary of the school.
Respected Acharya,
We, the schools under Barrackpore D.I. have come out of this process of disbursement of salary from the month of May’2012.
Here we submit our salary requisition directly online in the site of wbsed.gov.in and submit the hard copy to the D.I. Barrackpore later. The net salary directly enters into the personal salary account of each teacher and staff more or less within 3rd of the month. The system of giving advice and etc. etc. doesn’t exist here now.
As stated by you to submit 24Q we need BIN, receipt no, DDO serial number and date. But our treasury via D.I. only provides us the BIN and no other details. Then how can 24Q be submitted properly. On pleading in treasury they misbehaved with us and asked to contact D.I. for any queries. So, now to submit 24Q anyhow we use the T.V. no. and date as substitute of BIN receipt no and date and submit the same to income tax authorities knowing that we are doing wrong just for the sake of all staff, so that the income tax paid by them be reflected in 26AS.
With thanks,
Tirthankar.
Dear Mr. T. Banerjee,
The HM pays salary to himself as a DDO. It’s his dual role. Generally, Head of the Office and DDO indicate to two different responsibilities in an office. DDO works on behalf of H.O.O. though the TAN refers to the H.O.O. The basic question is who puts signature in the TDS certificate (Form-16) of HM! It’s DDO.
The details required for filling up 24QA is available from Treasury Officer. What does the DI say if the information is not available?
With Regards.
The DI avoids his responsibility by saying that this much information is only given to us from treasury to disburse to the schools.