TDS
Clarification of “MONTH” For TDS Interest Calculation
Clarification of “MONTH” For TDS Interest Calculation CASE LAW DETAILS CASE NAME: E.I. DuPont India P. Ltd., Vs.Dy. Commissioner of…
TDS: DEFAULTS AND CONSEQUENCES
TDS: DEFAULTS AND CONSEQUENCES The concept of TDS was introduced with an aim to collect tax from the very source…
Repercussion of delay in TDS payment
Repercussion of delay in TDS payment The deduction of tax at source or TDS has been very helpful in the…
Accounting Charges- TDS attracted or not?
Accounting Charges- TDS attracted or not? The deduction of tax at source or TDS has been very helpful in the…
No TDS u/s 194H towards on bank charges of credit card payments
No TDS u/s 194H towards on bank charges of credit card payments Hon’ble ITAT Mumbai in recent case of Airport…
TDS u/s 194IB- At a glance
TDS u/s 194IB- At a glance Section 194 IB relates to TDS deducted by individuals and HUF to…
Whether TDS is applicable on internet connectivity charges and specialised line rental u/s 194J of the Act being in the nature of royalty?
Whether TDS is applicable on internet connectivity charges and specialised line rental u/s 194J of the Act being in the…
No TDS on Bank Guarantee Commission
No TDS on Bank Guarantee Commission Bank guarantee commission is not in nature of commission paid to an agent but…
Applicability of TDS U/s 195 on Payment of commission to non-resident who have No operations in India
Applicability of TDS U/s 195 on Payment of commission to non-resident who have No operations in India Short Notes: Where…
Non-compliance of provisions of TDS where payment is made to resident :
Non-compliance of provisions of TDS where payment is made toresident : Under section 40(a)(ia) of the Act, in case of…
TDS ON INTEREST OTHER THAN INTEREST ON SECURITIES
TDS ON INTEREST OTHER THANINTEREST ON SECURITIES What is Section 194A? . Section 194A deals with deduction of TDS on…
Default by employers in not issuing Form 16 TDS certificates to employees prima facie makes employers liable to prosecution u/s 405 of the IPC
Default by employers in not issuing Form 16 TDS certificates to employees prima facie makes employers liable to prosecution u/s…
Rates of TDS given under the Income-tax Act .
Rates of TDS given under the Income-tax Act (1) 192A — Payment of accumulated balance due to an employee participating…
TDS on winning!
TDS on winning! Section 194B TDS needs to be done on winning from Lottery or Crossword Puzzle or Card Game…
Let us welcome “TDS, TCS provision in GST”
We all know Tax Deduction at Source (TDS), Tax collection at Source (TCS) provisions under the Income Tax Act. Similar…
Amendment in TDS on Rent
Introduction: If you have paid rent more than Rs. 50000/- then you have to comply with section 194IB, which is…
DUE DATE OF FURNISHING TDS STATEMENT – RULE 31A
Statement of deduction of tax under sub-section (3) of section 200. 31A. (1) Every person responsible for deduction of tax under…
