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Wednesday, October 29, 2025

Tag: PAN

Budget 2016: NRIs without PAN not to be subjected to higher rate of TDS

Finance Minister Arun Jaitley in his Budget 2016 speech said that Non-resident Indians (NRIs) without PAN will not be subjected to higher rate of TDS.…

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CBDT mechanism for identification of duplicate PANs

ITBA-PAN Instruction No. 3  Dated: 24-2-2016 As per current process, PAN holder who wants to update core field and address details of the PAN allotted…

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Where TDS is applicable and how relief is availed

Salary income: Employer deducts TDS on total income, including income other than salary after taking into account all deductions and exemptions. This saves the individual…

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FAQ on TDS/TCS Credit

What is view TDS / TCS credit? This is a facility which can be availed by deductor in order to verify whether the PANs for…

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Tips to avoid defaults in TDS Statements

One can avoid defaults in the TDS returns, by way of adherence to the following basic principles:    Timely Payment of total taxes deducted/ collected…

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Points to remember before filing the quarterly TDS statement

Given below are the points one should remember before quarterly etds filing: Correct Reporting: Cancellation of TDS return and deductee row is no longer permissible. Accordingly,…

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Do’s & Dont’s for TDS Returns

Given below are some do’s and don’t for filing of TDS returns: Do’s Ensure that TDS return is filed with same TAN against which TDS…

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Basic principles of TDS Compliance

The following are the basic principles of TDS compliance: Deduction/ Collection of Tax at Correct Rates Timely Deposit of Tax Deducted at Source Accurate Reporting…

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Amendment of Rules regarding quoting of PAN for specified transactions

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes   PRESS RELEASE New Delhi, 31st December, 2015 Subject: Amendment of…

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Guidelines to avoid common mistakes while submitting TDS Statements

Following are some useful guidelines to avoid common mistakes, while submitting TDS return: Incorrect reporting of 197 Certificates: Please refer to the following guidelines for…

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