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Wednesday, September 17, 2025

Category: CBDT

Issuance of Form No. 16 (TDS Certificate for Salary)

Form No. 16 has to be issued annually by an employer (deductor) to its employees (deductee) in case of deduction made under section 192 (Salaries).…

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Booklet on Permanent Account Number (PAN)

This booklet has been brought out for the first time under the Tax Payers Information Series. It is an attempt to help the taxpayers who…

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Mandatory e-filing of Income Tax Return if income exceeds Rs. 5,00,000

 e-filing of return is mandatory if income exceeds Rs. 5,00,000 or assessee claims relief U/s. 90, 90A or 91 CBDT has vide notification No. 34/2013…

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New release of TDSMAN -smart and easy software for eTDS and eTCS returns (F.Y.: 2013-14)

TDSMAN (F.Y.: 2013-14) has been released with more features for the convenience of its users for both Regular Returns & Correction Returns. The software will…

View More New release of TDSMAN -smart and easy software for eTDS and eTCS returns (F.Y.: 2013-14)

CIT, CPC (TDS) will be subordinate to DGIT (System)

  MINISTRY OF FINANCE (Department of Revenue),  (Central Board of Direct Taxes), NOTIFICATION No. 15/2013,  Income-Tax, New Delhi, the 26th February, 2013  S.O. 460(E).-In exercise…

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Centralized Processing Cell for TDS, CPC (TDS)

FM to Dedicate Centralized Processing Cell for Tax Deducted at Source, CPC (TDS) Today The Union Finance Minister Shri P. Chidambaram, will dedicate the Centralized…

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TDS Statement with digital signature allowed amendment in TDS rules

  INCOME-TAX (SECOND AMENDMENT) RULES, 2013 – AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q,…

View More TDS Statement with digital signature allowed amendment in TDS rules

Procedure for refund of excess TDS deducted/ paid

Analysis of CIRCULAR NO. 2/2011 [F.NO. 385/25/2010-IT(B)], DATED 27-4-2011 If a deductor has deposited excess amount of TDS , the procedure for getting refund was…

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Soon TDS Correction Statement can be filed with Digital Signature only

CBDT has vide Notification No. 3/2013, dated 15-1-2013 introduced Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 for centralised processing of statements…

View More Soon TDS Correction Statement can be filed with Digital Signature only

No penalty & interest for non deduction of TDS if deductee-payee having no tax liability

There cannot be any dispute that an assessee who is having losses cannot be compelled to pay the income-tax, as the Income-tax Act does not…

View More No penalty & interest for non deduction of TDS if deductee-payee having no tax liability

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