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Wednesday, November 05, 2025

Month: December 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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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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‘Most Trusted Award’ – by The Economic Times

Another proud moment for Team TDSMAN. For the second consecutive year, PDS Infotech (P) Ltd. has been bestowed the ‘Most Trusted Award’ by The Economic…

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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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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 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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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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Late Payment Intimation – reasons & how to resolve?

In the TDS Return filed, the intimation for Late Payment can be received for the following reasons:  Case #1: There was a delay in payment…

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Sections under which interest for various delays/ defaults need to be paid

The sections under which interest for various delays/ defaults need to be paid are as follows: Section 234A for delay in filing the return of…

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