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Tuesday, November 04, 2025

Month: April 2019

TDSMAN updated with FVU ver. 6.1 & FVU ver. 2.157

TDSMAN has been updated for the following newly released File Validation Utilities: FVU ver. 6.1 – For statement pertaining to FY 2010-11 onwards FVU ver. 2.157 –…

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FVU 6.1 & FVU 2.157 released by NSDL

The Income Tax Department has released today (12th April 2019), the following new File Validation Utilities: FVU version 6.1 – For statement pertaining to FY…

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Key Features – File Validation Utility (FVU) version 6.1 & 2.157

File Validation Utility (FVU) version 6.1 Changes in field level validations for field “Deduction under section 16 (ia)” under Annexure II (Salary Details) of Form…

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

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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What is the Interest for non-payment of tax as per demand notice?

Let us first understand the provisions of section 220(1) relating to payment of tax as per demand notice. Then we will understand the provision for…

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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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TDS Compliances for the Month of April 2019

Last date for payment of tax deductions for March 2019 – 30th  April, 2019. Filing of TDS Returns for the quarter ended March 2019 (FY:2018-19…

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TDS U/s 195 on payment of commission to foreign agent – not to be deducted (Judgement)

Bengal Tea & Fabrics Ltd. Vs Dy. CIT (ITAT Kolkata) ITAT held that when no business operations of commission agent were carried on in India,…

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TDS should be deducted u/s 195 on transponder fees paid to non-resident

Viacom 18 Media Pvt. Ltd. Vs Asst. Director of Income Tax (ITAT Mumbai) Viacom 18 Media Pvt. Ltd. (Assessee) has leased transponder on satellites owned…

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