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Thursday, December 25, 2025

Category: TDS Circulars

Points to remember regarding TDS statement

Given below are the points one should remember regarding TDS statement: Correct Reporting: Cancellation of TDS return and deductee row is no longer permissible. Accordingly, it…

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TDS/TCS Return – Online Filing

Steps for filing TDS/ TCS Return online: Step – I The data structure (file format) in which the e-TDS / e-TCS return is to be…

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Salary Details (Annexure II) : Form 24Q-Q4

Last year, vide its Notification No. 36/2019 by the Income Tax Department had substantially modified the format of Part B of Form 16 (Salary TDS…

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FVU 6.7 & FVU 2.163 released by NSDL

The Income Tax Department has released by today (12th June 2020), the following new File Validation Utilities: FVU version 6.7 – For statement pertaining to…

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Key Features – File Validation Utility (FVU) version 6.7 & 2.163

File Validation Utility (FVU) version 6.7 Addition of new section code 194K (i.e. Income from Mutual Fund Units) for Form 26Q Same will be applicable…

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Salary Details (Annexure II) : Form 24Q-Q4

Last year, vide its Notification No. 36/2019 by the Income Tax Department had substantially modified the format of Part B of Form 16 (Salary TDS…

View More Salary Details (Annexure II) : Form 24Q-Q4

Salary TDS – Employee to inform Employer for concessional rate

Section 115BAC has been inserted in the Finance Act 2020 in the recent budget. This allows the option to Individuals & HUF to avail concessional…

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Employers required to collect PAN of the lender banks from the employees to claim Interest in House Property in the salary return

The Finance Act, 2015 had introduced a new section 192(2D) of the Income-tax Act, wherein the employer was obliged to collect the necessary evidence or…

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Dos & Don’ts for TDS Returns

Given below are some dos and don’ts for the filing of TDS returns: Dos Ensure that TDS return is filed with the same TAN against…

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TDS/TCS Return – Online Filing

Steps for filing TDS/ TCS Return online: Step – I The data structure (file format) in which the e-TDS / e-TCS return is to be…

View More TDS/TCS Return – Online Filing

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