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Tuesday, November 04, 2025

Month: December 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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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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TDS on Hotel Accommodation – Section 194I of the Income Tax Act

The provisions contained in Section 194-I of the Income Tax Act, 1961 define how one should deduct TDS on rent. Section 194I imposes an obligation…

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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…

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TDS / TCS at Higher Rates for Non-filers of Income Tax Return

The government of India has been implementing measures to curb tax evasion and increase tax compliance by streamlining the tax collection processes. One of those…

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Section 193 – TDS on Interest on Securities

Section 193 – TDS shall be deducted on interest paid on securities by the interest payer Time of Deduction- TDS to be deducted at the…

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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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