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Wednesday, December 24, 2025

Category: TCS

Tax Collected at Source

Surcharge on Income-tax

Surcharge on Income-tax is not deductible/collectible at source in case of individual/ HUF /Firm/ AOP / BOI/Domestic Company in respect of payment of income other…

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Acceptance of e-TDS/TCS statements in Pen Drive

Submission of e-TDS/TCS statement has been enabled in Pen Drive in addition to the existing option of CD. Deductors /Collectors are advised to check the…

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Consequences Of Default

Failure to deduct or remit TDS/TCS (fully or partially) Interest: Interest at the rates in force (12% p.a.) from the date on which tax was…

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CBDT permits issue of TDS certificate for non-salary (Form 16A) income with digital signature

CBDT has recently vide  Circular No. 3/2011 [F.No. 275/34/2011-IT(B)] (Circular) dated 13 May 2011 permitted issue of certificate for tax deducted at source (TDS certificate)…

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Preparation of correction TDS/TCS statement

As directed by DIT (Systems), deductor/ collector are advised to prepare correction TDS/TCS statements using consolidated TDS/TCS file only, provided by TIN. Consolidated TDS/TCS file…

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Status of Quarterly TDS/TCS Statement now available by SMS

NSDL is pleased to announce that henceforth, NSDL will send SMS for each quarterly TDS/TCS statement processed at TIN. You just need to quote correct…

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Registration of TAN becomes more user friendly

  The deductors/collectors can register their TANs online. Authenticated access (through user ID and password) is provided to registered deductors/collectors. On login, the following feature…

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