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Tuesday, September 16, 2025

Month: August 2020

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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197 Certificate – Rationale, Brief Analysis & Validation

What is 197 Certificate? The section 197 of Income Tax Act, 1961 provides the facility of non-deduction or lower deduction of tax. The assesse whose…

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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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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 TDS/TCS Accurate Reporting of data…

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Salary TDS – Employee to inform Employer for concessional rate

Section 115BAC has been inserted in the Finance Act 2020 in the recent budget. This allows the option to Individuals & HUF to avail concessional…

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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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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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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: One shall obtain Tax Deduction Account Number and quote…

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Special Discount on TDSMAN (FY: 2020-21)

Now you can prepare TDS Returns for all quarters of the next FY: 20-21 It covers: ✔  All TDS Returns for FY: 2020-21 ✔  All…

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Section 194C – TDS on Transporter

Section 194C of the Income Tax Act, 1961 states that any payment to a transporter is subject to a Tax Deduction at Source (TDS) at…

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