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Tuesday, September 16, 2025

Month: September 2020

TCS on sale of goods – Amendment from 1st October 2020

In the Finance Act 2020, a new sub section has been added which is vide Section 206C (1H) to give effect to the Tax collected…

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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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FAQ on Online Correction

What is Online Correction? TRACES has provided the functionality of “Online Correction” where deductor can perform correction of TDS return /TCS return online. Following are the…

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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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Details required for registration with TRACES for TDS Deductor & Tax Payer

The following details are required for registration with TRACES: For Deductors Step-1: TAN of Deductor Step-2: 1. Token Number of the regular statement corresponding to…

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Tips to avoid Defaults in TDS Returns

Make sure taxes are deducted on time and at correct deduction rates /amount. The applicable section under which the deduction falls should be correctly applied.…

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Challan ITNS 281- Important Points

Important points to note related to ITNS-281 are as follows: 1. Company Deductee/Non-Company Deductee – Although this appears in the Challan format, however it has…

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Steps for Preparing Correction Returns

Steps for Preparing Correction Returns Request for TDS (Consolidated) file from TRACES Download requested TDS (Consolidated) file from TRACES Upload TDS (Consolidated) file for correction into the software. This file…

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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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Section 194M – Rationale & Brief Analysis

A new section 194M has been proposed in the Budget of 2019 wherein an individual or an HUF (those not covered in TDS), is now…

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