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Tuesday, November 04, 2025

Month: April 2022

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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TDS / TCS Rate Chart FY: 2022-23 (AY: 2023-24)

TDS RATE CHART FY: 2022-23 (AY: 2023-24) Section Nature of Payment  Threshold Indv / HUF Others Rs. TDS Rate (%) 192 Salaries –  Avg –…

View More TDS / TCS Rate Chart FY: 2022-23 (AY: 2023-24)

Section 194LC: TDS on Income by way of Interest from an Indian Company or a Business Trust

Deductor- The Indian Company or a business trust paying interest income Deductee- A non-resident, not being a company, or to a foreign company Time of…

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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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New FVUs Version 7.5 & 2.171 released NSDL – 9th April 2022

New versions of File Validation Utilities (FVUs) for e-TDS/TCS statements are released on 9th April, 2022 The key features of this FVU is summarized as…

View More New FVUs Version 7.5 & 2.171 released NSDL – 9th April 2022

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 Reminder for April 2022

7th April 2022 – Due date for TCS payment on collections made during March 2022 30th April 2022 – Due date for TDS payments on…

View More TDS / TCS Compliances Reminder for April 2022

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