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Tuesday, November 04, 2025

Month: June 2023

Due Date Extended of TDS / TCS Statement for FY:23-24 (Q1)

Ref: CBDT Circular No. 9 dated 28/06/2023 CBDT has extended the dates of filing for the TDS Return (Forms 26Q & 27Q only) and TCS…

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CBDT Issues Fresh Policies of New Section 194R to Reduce Problems

The Central Board of Direct Taxes (CBDT) issued a circular No. 18 of 2022 dated 13th September 2022, to eliminate issues in Section 194R of…

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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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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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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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