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Wednesday, September 17, 2025

Month: May 2017

TDS on the interest income accrued to the minor is required to be deducted against PAN of the minor child– incase both the parents of minor are dead

It has been brought to the notice of CBDT that in cases of minors whose both the parents have deceased, TDS deductors/ Banks are clubbing…

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Revised list of entities exempted from payment of TDS

The Central Board of Direct Taxes (CBDT) had earlier issued Circular No. 4/2002 and Circular No. 7/2015 having details of entities whose income is unconditionally…

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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…

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File your TDS returns for FY: 2016-17 (Q4) by 31st May, 2017

31st May is the last date for filing your TDS Returns for FY:2016-17, Quarter 4. File on time and avoid unwarranted penalties and default notice.…

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Points to remember regarding TDS statement

Given below are the points one should remember regarding TDS statement: Correct Reporting: Cancellation of TDS return and deductee row is no longer permissible. Accordingly, it…

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Bombay High Court Order: No TDS On Salaries Reimbursed Under Secondment Agreement

Bombay High Court has ruled that payment of salary under secondment agreement does not attract tax deducted at source (TDS). Secondment agreement is an agreement…

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Fees and Penalty for Late Filing of TDS Returns

Fees and Penalty for Late Filing of TDS Returns are as follows: Section 234E-Levy of Fees  Failure to submit TDS return on time will result in…

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Rights of Tax Payers

Credit of TDS If tax has been deducted at source u/s 192 to 194 A/B/BB/C/ D/E/EE/F/G/H/I/J/K, 195, 196A/B/C and D, the person from whose income…

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TDS/TCS Compliance for 4th Quarter of FY: 2016-17

TDS/TCS Compliance for 4th Quarter of FY: 2016-17 has been given below: Last date for filing of TDS returns for Q4 of FY:2016-17 – 31st…

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Duties of TDS Deductors

Deduct Tax at Correct Rate and deposit in Government Account-Sec 200 Every person responsible for deducting tax at source shall at the time of payment…

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