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Tuesday, November 04, 2025

Month: February 2014

CPC automates default identification process in respect of TDS statements

The Centralized Processing Cell (TDS) automated the Default identification process in respect of TDS statements submitted. CPC (TDS) has highlighted the need for correct and complete…

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Important points to consider while submitting Corrections

Following are some useful information to adhere before submitting Corrections, with special reference to C3 & C9 What are C3 & C9 Corrections? C3 Correction…

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Penalty for non furnishing of PAN in TDS statement

In case, the PAN Numbers are not furnished by the deductees, the respondent-assessee cannot be penalised under Section 272B. Section 139A also imposes the obligation…

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Know status of your PAN/ TAN at TIN call centre (TCC)

Interactive Voice Response (IVR) for knowing the status of the PAN/ TAN application is now available at TIN call centre (TCC) in Hindi/English language. You…

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Applicability of TDS on service provided by non-residents

Fees for services rendered by non-resident is deemed to accrue or arise in India, whether or not non-resident has place of business in India if…

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Frequently Asked Questions (FAQ) on Justification Report

1.What is a justification report? It is a document which serves as an annexure to the intimation to be sent to the deductor. Intimation will…

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Quote correct BIN while filing TDS/TCS statement

It is mandatory for Government deductors, who are reporting TDS without payment through bank challans, to quote correct Book Identification Number (BIN), while filing TDS/TCS…

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Frequently Asked Questions (FAQ) on PAN

What is PAN? Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is…

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New PAN application forms and document required for PAN application

There are two types of PAN applications:  1. Application for allotment of PAN:  This application form should be used when the applicant has never applied…

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CPC(TDS) Advisory Communication regarding Certificate u/s 197/197A for Lower or No Deduction of Tax

CPC(TDS) has issued a letter to all deductors regarding clarification of Lower Deduction/No deduction u/s 197 or 197A The letter produced is here as under: Date…

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