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Tuesday, September 16, 2025

Tag: 1961

Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income tax Act, 1961

The Income Tax (I-T) department will now add interest amount to a delayed refund made on excess tax deducted at source (TDS) cuts and will…

View More Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income tax Act, 1961

Tax is not to be deducted at a higher rate of 20 percent under Section206AA of the Income-tax Act when the benefit of tax treaty is available

Recently, the Bangalore Bench of the Income-tax Appellate Tribunal (the Tribunal) held that there is no scope for the tax deduction at source (TDS) at…

View More Tax is not to be deducted at a higher rate of 20 percent under Section206AA of the Income-tax Act when the benefit of tax treaty is available

CPC (TDS) communication: TDS Defaults exist in all Six preceding Quarters, “No Correction TDS Statement filed as yet”

As per the records of the Centralized Processing Cell (TDS), there exist outstanding Defaults in “all six preceeding Quarters” with respect to the TDS Statements…

View More CPC (TDS) communication: TDS Defaults exist in all Six preceding Quarters, “No Correction TDS Statement filed as yet”

CPC (TDS) reminder to Deductors: Statement filed during Q1 FY 2013-14 to Q2 FY 2014-15, TDS certificates not downloaded for any of the Quarters

CPC (TDS) has issued a reminder communication to deductors in which it has stated about the downloading of TDS certificates. According to CPC (TDS), TDS…

View More CPC (TDS) reminder to Deductors: Statement filed during Q1 FY 2013-14 to Q2 FY 2014-15, TDS certificates not downloaded for any of the Quarters

Sec. 234E Fine For Late Filing Of TDS Returns is constitutionally valid: Bombay HC

Rashmikant Kundalia vs. UOI (Bombay High Court), WRIT PETITION NO.771 OF 2014, Pronounced On : 9th February, 2015 Petitioners have challenged the constitutional validity of…

View More Sec. 234E Fine For Late Filing Of TDS Returns is constitutionally valid: Bombay HC

CPC (TDS) advisory for use of Digital Signatures on TRACES

CPC (TDS) has issued an advisory communication in which it has stated about the release of a new feature on TRACES where a Digital Signature…

View More CPC (TDS) advisory for use of Digital Signatures on TRACES

CPC (TDS) follow up communication to deductors: Nil TDS Deposited during Financial Year 2014

CPC (TDS) has issued a follow up communication to all deductors regarding nil TDS deposited during FY 2014. It may be possible that either the…

View More CPC (TDS) follow up communication to deductors: Nil TDS Deposited during Financial Year 2014

Flag raised for 15G/H despite Income exceeding the amount of exemption

CPC(TDS)  has observed from its records that Flag “B” (for 15G/H Forms) has been wrongly raised in the quarterly TDS Statements. CPC(TDS) has issued a…

View More Flag raised for 15G/H despite Income exceeding the amount of exemption

New PAN Application Form 49A & 49AA wef 16.05.2014 – Mother’s name can be shown on PAN Card

CBDT has revised PAN Application form 49A and 49AA wef from 16.05.2014 vide its notification no. 26/2014, Dated- 16-5-2014. This new form provide option to…

View More New PAN Application Form 49A & 49AA wef 16.05.2014 – Mother’s name can be shown on PAN Card

CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

As per the records of Centralized Processing Cell (TDS), the TDS Statement(s) for some of the quarters have not been submitted within the prescribed due…

View More CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

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