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Wednesday, November 05, 2025

Month: May 2018

Calculation of Late Payment Interest

If the tax is deducted on 8th June it becomes due on 7th of next month i.e. 7th July (except for March for which it…

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Calculation of Late Deduction Interest

If tax was deductible on 2nd June (i.e. at the time of giving credit or actual payment of the dues whichever is earlier) but was…

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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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Healthy Practices for Error-Free TDS Returns

Healthy practices for error – free TDS returns has been given below:  Deduction/ Collection of Tax at Correct Rates. Timely Deposit of Tax Deducted at Source.…

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FAQ on Late TDS payment

What is the Late payment interest? When deductor deposits the TDS after due date of deposit, it is a case of late payment and interest…

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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…

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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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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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TDS Compliances for the Month of May 2018

7th May – last date for TDS/TCS payment for deductions/collections during April 15th May – last date of filing TCS Returns for FY: 17-18, Quarter…

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