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Tuesday, September 16, 2025

Month: August 2019

Nil TDS Statement / Declaration – Overview

TRACES introduced NIL TDS Statement/Declaration of TDS from the FY 2014-15. This is applicable for Deductors who did not deduct any tax during the relevant…

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FAQs on Correction Return Preparation more than once on the same Regular Return

How many times can I furnish a correction TDS/TCS statement? A correction TDS/TCS return can be furnished many times to make changes in the regular…

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Reasons to reject the correction in challan detail by TDS-CPC

Rejection reasons pertaining to challan details are as follows: Challan detail record on which correction has been filed does not exist in regular / previous…

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Reasons for rejection of correction statement by TDSCPC

Following are the common reasons for rejecting a correction statement: TAN is not valid as per data at TDSCPC Statement corresponding to regular token number…

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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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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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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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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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Types of Corrections in TDS Returns

There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type: Type Corrections in:…

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Steps for requesting Form 16

The procedure for requesting Form 16 from TRACES website has been given below: From FY:18-19 onwards, the Income Tax department is now providing both Part…

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