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Tuesday, November 04, 2025

Month: April 2018

30th April – last date for TDS payment

Filing of TDS Returns for the quarter ended March 2018 (FY:2017-18 Quarter 4) is already under way since 1st April. Last date for payment of…

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What is form 26QC?

From 1st June, 2017 individuals & HUF’s who are not under Tax Audit (under section 44AB) and does not have a Tax Account No. (TAN) while…

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What is form 16C?

Form 16C is the newly introduced TDS certificate to be issued by rent payer (deductor) i.e. individuals & HUF’s who are not under Tax audit…

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Section 194IB – TDS on Rent (for Individuals & HUF)

Effective from 1st June 2017, individuals & HUF not covered under tax audit have been subjected to deduct tax at source for rent payments if it…

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How can foreign deductees without PAN avoid higher TDS?

NRI’s and foreign companies need to furnish PAN details or else they have to pay higher TDS rates. However, they can avoid higher TDS in…

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Where would deduction u/s 80CCD(1B) appear in Form 16 Part B ?

With effect from FY:2015-16, for investment in NPS, taxpayers can avail additional exemption of up to Rs. 50,000 as per Section 80CCD(1B)  while computing the…

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What is the time-limit for passing order under section 220(2A)?

The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner must pass order, either accepting or rejecting assessee’s application, to reduce or waive…

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Waiver of Interest under section 220(2A) by Commissioner

The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may reduce or waive the amount of interest paid or payable by the…

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To avoid demand notice TDS statement should be filed after payment of interest for delay in payment of TDS

Every deductor has to furnish quarterly statement in respect of tax deducted by him i.e., TDS return. As per section 201(1A), interest for delay in…

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Validity of demand notice on filing an appeal to challenge the same

When a demand notice is served and an appeal or proceeding is filed or initiated with respect to the amount specified in the notice of…

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April 2018
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