What is Form 26A/27BA? As per Notification No. 11/2016 and 12/2016 a procedure for furnishing and verification of Form 26A/27BA is introduced for removing of…
View More Form 26A/27BA – Rationale and Brief AnalysisCategory: General
Due date for issuance of TDS certificates for Q3 of FY: 2019-20
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31st January – due date of filing TDS Returns for FY: 2019-20, Quarter 3 (Oct – Dec) Filing of TDS Returns for the quarter ended December…
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Due date for issuance of TCS certificates for Q3 of FY: 2019-20 – 30th January, 2020 Note: The above is applicable for deductors other than…
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The due date for deduction is either at the time of giving credit or payment of the dues, whichever is earlier. Late deduction happens in…
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In case the assessee deposits the TDS Payment after the due date of payment of the tax deducted at source, he shall be liable to…
View More Interest on Late Payment of TDSWhat is the Interest for non-payment of tax as per demand notice?
Let us first understand the provisions of section 220(1) relating to payment of tax as per demand notice. Then we will understand the provision for…
View More What is the Interest for non-payment of tax as per demand notice?Interest Liability for TDS Assessee-in-Default
A TAN holder who fails to deduct whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision…
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A TAN holder who fails to collect whole or any part of the tax at source is treated as an assessee-in-default. But, as per provision…
View More Interest Liability for TCS Assessee-in-DefaultForm 26A/27BA – Rationale and Brief Analysis
What is Form 26A/27BA? As per Notification No. 11/2016 and 12/2016 a procedure for furnishing and verification of Form 26A/27BA is introduced for removing of…
View More Form 26A/27BA – Rationale and Brief Analysis
