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Wednesday, November 05, 2025

Month: May 2018

Consequences for a deductor if he fails to deduct TDS or fails to deposit it to the Government’s account

A deductor would face the following consequences if he fails to deduct TDS or after deducting the same fails to deposit it to the credit…

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Fees for Late Filing of TDS Returns

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

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Employers required to collect PAN of the lender banks from the employees to claim Interest in House Property in the salary return

The Finance Act, 2015 had introduced a new section 192(2D) of the Income-tax Act, wherein the employer was obliged to collect the necessary evidence or…

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TDS & TCS Rate Chart (FY: 2018-19 / AY: 2019-20)

    TDS RATE CHART FY: 2018-19 (AY: 2019-20) Section Nature of Payment  Threshold Indv/ HUF Others     Rs. TDS Rate (%) 192 Salaries …

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Basic principles of TDS Compliance

The following are the basic principles of TDS compliance: Deduction/ Collection of Tax at Correct Rates Timely Deposit of Tax Deducted at Source Accurate Reporting…

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Last date for filing of TDS returns for Q4 of FY: 2017-18 – 31st May

31st May – last date of filing TDS Returns for FY: 2017-18, Quarter 4 (Jan – Mar) 30th May – last date for TCS Certificates…

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Interest on Late Payment of TCS

In case the assessee deposits the TCS (Tax Collection at Source) Payment after the due date of payment of the tax deducted at source, he…

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Interest on Late Payment of TDS

In case the assessee deposits the TDS Payment after the due date of payment of the tax deducted at source, he shall be liable to…

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Interest on Late Deduction of TDS

The due date for deduction is either at the time of giving credit or payment of the dues, whichever is earlier. Late deduction happens in…

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Difference between Late Payment & Late Deduction

The difference between late payment and late deduction: Late payment: After the tax is deducted at source it has to be deposited into the government…

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