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Tuesday, September 16, 2025

Month: February 2021

Healthy Practices for Error-Free TDS Returns

Preparing TDS Returns is a simple process and usually does not require any external assistance. However, it is well advised to follow few practices that…

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Preparing Salary TDS Return – Form 24Q (Q4)

Form 24Q (Salary TDS Return), in the fourth quarter (Q4) includes two annexures – Annexure I and Annexure II. – Annexure I is the regular…

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TDS Under Section 194J(a) & 194J(b)

The existing section code 194J (i.e. Fees for Professional or Technical Services) has been sub-divided now into two sections, 194J(a) and 194J(b), effective from August…

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Clarifications on new TCS provisions applicable from 1st October 2020

The Central Board of Direct Taxes (CBDT) has issued a detailed clarification on 29th September 2020, regarding the new TDS / TCS provisions set to…

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Preparing Nil TDS Statement / Declaration

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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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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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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TDS Returns Software for FY: 2021-22 Released

On popular demand, we are pleased to announce the release of TDSMAN (FY: 2021-22). Now you can prepare TDS Returns for all quarters of FY:…

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