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Tuesday, September 16, 2025

Month: February 2016

Expedite TDS mismatch cases to reduce taxpayers grievances: CBDT to I-T dept

The order has asked Assessing Officers of each region to take “immediate steps” and reduce the grievance of taxpayers. CBDT has instructed the Income Tax…

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Where TDS is applicable and how relief is availed

Salary income: Employer deducts TDS on total income, including income other than salary after taking into account all deductions and exemptions. This saves the individual…

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Defaults in Quarterly TDS Statements exceeding Rs. 25 Lac from FY 2007-08 to Q3, FY 2015-16

CPC (TDS) has released a follow up communication to all deductors regarding defaults in quarterly TDS return exceeding Rs. 25 Lac from FY 2007-08 to Q3,…

View More Defaults in Quarterly TDS Statements exceeding Rs. 25 Lac from FY 2007-08 to Q3, FY 2015-16

Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

If a person fails to deduct the whole or any part of the tax at source, or, after deducting, fails to pay the whole or…

View More Interest, Penalty & Prosecution for Failure to Deposit Tax Deducted

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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When and How to claim TDS Refund

In case of excess deduction of tax at source, claim of refund of such excess TDS can be made by the deductor. The excess amount…

View More When and How to claim TDS Refund

FAQ on TDS/TCS Credit

What is view TDS / TCS credit? This is a facility which can be availed by deductor in order to verify whether the PANs for…

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Basic duties of the person who is liable to deduct tax at source

Following are the basic duties of the person who is liable to deduct tax at source: He shall obtain Tax Deduction Account Number and quote…

View More Basic duties of the person who is liable to deduct tax at source

Tips to avoid defaults in TDS Statements

One can avoid defaults in the TDS returns, by way of adherence to the following basic principles:    Timely Payment of total taxes deducted/ collected…

View More Tips to avoid defaults in TDS Statements

Issuance of online certificate u/s 195(2) and 195(3) -reg

TDS Instruction No . 51 Directorate o f Income Tax (System) ARA Center, Ground Floor, E -2, Jhandewalan Extension New Delhi-110055 F.No.SW/TDS/02/02/2013/DIT(S)-II      …

View More Issuance of online certificate u/s 195(2) and 195(3) -reg

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