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Tuesday, September 16, 2025

Tag: CBDT

Soon TDS Correction Statement can be filed with Digital Signature only

CBDT has vide Notification No. 3/2013, dated 15-1-2013 introduced Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 for centralised processing of statements…

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TDS/TCS Compliances for 3rd Quarter of F.Y. 2012-13

TDS (Tax Deducted at Source) is one of the modes of collecting income tax from the assessees in India. This is governed under Indian Income…

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No penalty & interest for non deduction of TDS if deductee-payee having no tax liability

There cannot be any dispute that an assessee who is having losses cannot be compelled to pay the income-tax, as the Income-tax Act does not…

View More No penalty & interest for non deduction of TDS if deductee-payee having no tax liability

Take penal action against TDS defaulters : govt directs

The Revenue Department has asked its officials to take action against those entities which do not promptly deposit with exchequer the tax they collect at…

View More Take penal action against TDS defaulters : govt directs

Transfer of PANs Of Non-Resident Assessees

LETTER [F.NO. ADDL. DIT/INTL. TAXATION/2012-13], DATED 19-9-2012 Jurisdiction over non-resident assessee lies with the AOs under administrative control of DGIT (Intl. Tax). It has been…

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How to Apply for TAN, Track Status of TAN Application and Penalty on Failure

Every person who is required to deduct or collect tax at source on any of the specified payments, needs to apply for allotment of Tax…

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TDS Circular No. 08/2011 dated 14.10.2011 on deposits in Banks

 Circular No. 08/2011 dated 14.10.2011 on Tax Deduction at  Source on the deposits in Banks has been issued by CBDT  in the  name of The…

View More TDS Circular No. 08/2011 dated 14.10.2011 on deposits in Banks

Refund Claims may be made pertaining to March 31,2009 may be submitted upto March 31, 2012

CBDT had earlier clarified that no claim of refund can be made after two years from the end of financial year in which tax was…

View More Refund Claims may be made pertaining to March 31,2009 may be submitted upto March 31, 2012

CBDT issues new Circular on Refund Procedure for excess TDS on payments to residents

  A  recent circular issued by the Central Board of Direct Taxes (CBDT), Circular No. 2/[ F. No. 385/25/2010-IT(B)] (new Circular) dated 27 April 2011, outlined…

View More CBDT issues new Circular on Refund Procedure for excess TDS on payments to residents

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)…

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

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