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Tuesday, September 16, 2025

Month: March 2023

Claim of TDS Credit deducted by the Employer but not paid to the Government

What is a tax credit? If tax has been deducted at the source (TDS) and the same deposited with the government, it would be treated…

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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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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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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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Allocation of Interest in TDS Returns

For delayed payment of TDS or delayed deduction, the deductor needs to pay interest for these delays. The interest is paid in through Challan /…

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TDS Deduction on EPF Interest (New Rule)

Employee Provident Fund (EPF) was earlier not subject to tax and was tax-free in the hands of the employee. When a contribution was made, the…

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