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Month: June 2015

Duties of person deducting tax at source and rights of tax payers

The duties of person deducting tax at source and the rights of the tax payers has been given below: Duties of person deducting tax at…

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Circular on claiming Tax Credit against non-deposit of TDS

A circular has been issued by CBDT regarding non-deposit of Tax Deducted at Source.  CBDT has mentioned in the circular that as per Section 199…

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Important Guidelines for payment towards liability on account of Tax Deducted / Collected at Source

Given below are some relevant guidelines related to payment of TDS/ TCS liability: A. Central Government Account (Receipts and Payments) Rules, 1983: Date of Receipt…

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Tax deducted at source and actual tax liability may differ

Though there is a provision to deduct tax at the source of income, one must assess this tax position. Despite TDS, one may have to…

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Strong action against big tax evaders acts as deterrent: CBDT

The CBDT dismissed reports that it has asked its officers to go beyond raids and searches to target tax evaders and maintained that stringent action…

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CBDT Clarifies Regarding Prosecution of Tax Evaders

Effective and Stringent Action only in known and big cases of Tax Evasion to Demonstrate to the Large Number of Compliant Tax Payers that the…

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CBDT to field officials: Check bank, property details during assessment

The tax officials have also been asked to give due attention to writing off the arrears by identifying tax demand that cant be collected. Facing…

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TDS/TCS Rates Chart for F.Y. 2015-16

The TDS and TCS rates chart for the financial year 2015-16 has been given below: TDS rates for F.Y. 2015-16  Nature of Payment Made To Residents…

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PAN and TAN application fees revised by NSDL

W. e. f. June 1, 2015, PAN & TAN application fees have been revised as under: 1. For dispatch of PAN card in India:  Rs.…

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Provident funds: Premature withdrawal to be subject to TDS

Provident fund withdrawals before five years of completion of service will now attract income tax ranging between 10 per cent and 34.608 per cent. A…

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