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Tuesday, September 16, 2025

Tag: Income Tax Department

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

Vide Notification No. 36/2019 by the Income Tax Department it had substantially modified the format of Part B of Form 16 (Salary TDS Certificate given…

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

TDS / TCS Compliances Reminder for May 2022

7th May 2022 – Due date for TDS/TCS payment for deductions/collections during April 2022 15th May 2022 – Due date of filing  TCS Return for Quarter 4 of Financial Year 2021-2022…

View More TDS / TCS Compliances Reminder for May 2022

Section 194E- TDS on Payments to Non-Resident Sportsmen or Sports Association

Deductor- Any person responsible for making payment Deductee/Payee- Non – resident foreign citizen sportsman (including an athlete) Non – resident sports association or institution Non-…

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Section 194IB-TDS on payment of Rent of Immovable Property by Certain Individuals or HUF

Time of Deduction- One time in a year i.e. annually in the last month of previous year or in the month before the tenant vacates…

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Section 194D- TDS on Insurance Commission

TDS needs to be deducted on payment of insurance commission. Time of Deduction- TDS to be deducted at the time of payment or credit, whichever…

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TDS / TCS Compliances Reminder for January 2022

7th January 2022 – Due date for TDS/TCS payment for deductions/collections during December 2021 15th January 2022 – Due date of filing  TCS Return for Quarter 3 of Financial Year 2021-2022…

View More TDS / TCS Compliances Reminder for January 2022

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

Types of Corrections in TDS Returns

There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type: Type Corrections in:…

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TDS / TCS Compliances for May 2021

7th May 2021 – Due Date for TDS / TCS payment for deductions / collections during April 2021 15th May 2021 – Due Date for Filling…

View More TDS / TCS Compliances for May 2021

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

Vide Notification No. 36/2019 by the Income Tax Department it had substantially modified the format of Part B of Form 16 (Salary TDS Certificate given…

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

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