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Tuesday, September 16, 2025

Tag: CBDT

Section 194 – TDS on Dividend

Dividend received by resident shareholders are now taxable as per the income tax slab rates. Sec 194 has gained prominence as TDS shall be deducted…

View More Section 194 – TDS on Dividend

Due Date Extended of TDS / TCS Statement for FY:23-24 (Q1)

Ref: CBDT Circular No. 9 dated 28/06/2023 CBDT has extended the dates of filing for the TDS Return (Forms 26Q & 27Q only) and TCS…

View More Due Date Extended of TDS / TCS Statement for FY:23-24 (Q1)

Due Date Extended of TDS / TCS Statement for FY:23-24 (Q1)

Ref: CBDT Circular No. 9 dated 28/06/2023 CBDT has extended the dates of filing for the TDS Return (Forms 26Q & 27Q only) and TCS…

View More Due Date Extended of TDS / TCS Statement for FY:23-24 (Q1)

CBDT Issues Fresh Policies of New Section 194R to Reduce Problems

The Central Board of Direct Taxes (CBDT) issued a circular No. 18 of 2022 dated 13th September 2022, to eliminate issues in Section 194R of…

View More CBDT Issues Fresh Policies of New Section 194R to Reduce Problems

CBDT Issues Fresh Policies of New Section 194R to Reduce Problems

The Central Board of Direct Taxes (CBDT) issued a circular No. 18 of 2022 dated 13th September 2022, to eliminate issues in Section 194R of…

View More CBDT Issues Fresh Policies of New Section 194R to Reduce Problems

Section 194F- TDS on Repurchase of Units by Mutual Fund or Unit Trust of India (UTI)

Deductor- The person(Individual/HUF) making investments in Equity Linked Savings Scheme shall make deduction as per Sec 80CCB. Deductee- UTI or respective Mutual Fund Time of…

View More Section 194F- TDS on Repurchase of Units by Mutual Fund or Unit Trust of India (UTI)

Section 194F- TDS on Repurchase of Units by Mutual Fund or Unit Trust of India (UTI)

Deductor- The person(Individual/HUF) making investments in Equity Linked Savings Scheme shall make deduction as per Sec 80CCB. Deductee- UTI or respective Mutual Fund Time of…

View More Section 194F- TDS on Repurchase of Units by Mutual Fund or Unit Trust of India (UTI)

Section 194A- TDS on Interest (Other than Interest on Securities)

TDS to be deducted on interest payable like interest on fixed deposit, interest on unsecured loan. Interest on securities are not covered under this section…

View More Section 194A- TDS on Interest (Other than Interest on Securities)

Section 194 – TDS on Dividend

Dividend received by resident shareholders are now taxable as per the income tax slab rates. Sec 194 has gained prominence as TDS shall be deducted…

View More Section 194 – TDS on Dividend

New FVUs Version 7.4 & 2.170 released by NSDL – Key Features

New versions of File Validation Utilities (FVUs) for e-TDS/TCS statements are released on 5th January 2022. The key features of this FVU is summarized as…

View More New FVUs Version 7.4 & 2.170 released by NSDL – Key Features

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