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Tuesday, September 16, 2025

Month: August 2023

Section 206AA – TDS on payments made to non-residents and residents not having PAN

A person receiving any amount, on which TDS is deductible under Chapter XVIIB shall furnish his PAN to the person responsible for deducting such tax.…

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Section 194LB – Income by way of interest from Infrastructure Debt Fund

TDS shall be deducted under Sec 194LB for Interest from Infrastructure Funds if the following conditions apply- The interest income is paid by an infrastructure…

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Key TDS & TCS Amendments in Budget 2023

The finance minister in her 2023 budget announced, that the intention of government is to maintain continuity as well as simplify taxation and reduce 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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Late Payment Intimation – reasons & how to resolve?

In the TDS Return filed, the intimation for Late Payment can be received for the following reasons:  Case #1: There was a delay in payment…

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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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