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Month: March 2021

Section 194M – Rationale & Brief Analysis

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

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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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New Tax Computation Regime (Sec 115BAC) – Some FAQs

Applicability of the New Tax Regime The new tax regime introduced in budget of 2020 under section 115BAC shall be applicable as follows: Effective from…

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Sec 115BAC – New Regime for Tax Computation

The government has been looking at avenues to make income tax provisions simplified and lessen dependencies on consultants. A step towards it came through the…

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PDS Infotech Pvt. Ltd. on the News

Indeed, it is a great privilege for Team TDSMAN and our mother organization PDS Infotech Pvt. Ltd. to be on the news. TDSMAN Software is…

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Coexistence of TDS 194Q and TCS 206C(1H) after Budget of 2021

Section 194Q – TDS on Purchase of Goods limits the scope and applicability of the Section 206C(1H) – TCS on Sale of Goods as the…

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Salary Details (Annexure II) : Form 24Q-Q4

Vide Notification No. 36/2019 by the Income Tax Department it had substantially modified the format of Part B of Form 16 (Salary TDS Certificate given…

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Interest on Late Payment of TDS

In case the assessee deposits the TDS Payment after the due date of payment of the tax deducted at source, he shall be liable to…

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New Section 194Q – TDS on Purchase of Goods (Union Budget 2021)

Applicability: This shall be effective 1st July’21 TDS Rate: 0.1% on amount exceeding Rs 50L 5% if PAN is not furnished When to Deduct? Assessee…

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TDS / TCS at Higher Rates for Non-filers of IT-Return

1. Section 206AB Applicability: This shall be effective from 1st July’21 Specified person has not filed the ITR for 2 previous years and time limit…

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