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Tuesday, November 04, 2025

Month: June 2021

Further Extension of Date for TDS Returns (FY: 2020-21, Q-4)

Extension of time limits for certain TDS compliances has taken place, to provide relief to taxpayers in view of the severe pandemic. Reference: Circular No.…

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206AB & 206CCA Compliance Check – Quick Guide

The Income Tax Department has activated the online system to determine the ‘Specified Person’ on whom the higher rate of TDS / TCS will be…

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Compliance Check for Section 206AB & 206CCA – CBDT Circular

To ease the compliance burden, CBDT (Central Board of Direct Taxes) vide Circular No. 11 of 2021 dated 21st June 2021, has announced a new…

View More Compliance Check for Section 206AB & 206CCA – CBDT Circular

Computation of Income from House Property- Deduction of Interest u/s 24(b)

Income like rent on house property, annual value of property “deemed” to be let out are considered as income from House Property and is taxable…

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Section 194N – TDS on Cash Withdrawals

In an endeavor to reduce cash payments/withdrawals the Budget of 2019 introduced Section 194N; which states that TDS shall be deducted by the payer in…

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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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TDS in case of Salary Payment made in Foreign Currency

As per Section 192 of the Income Tax Act, “any person responsible for paying any amount under the head salaries is required to deduct tax…

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TDS / TCS Compliances for June 2021

7th June 2021 – Due Date for TDS / TCS payment for deductions / collections during May 2021 30th June 2021 – Due date of filing TDS Return for Quarter 4 of Financial Year 2020-2021 *Please…

View More TDS / TCS Compliances for June 2021

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