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Saturday, December 27, 2025

Tag: PAN

Inappropriate usage of Digital Signature Certificates (DSC) for availing services of TRACES

CPC (TDS) has observed from its records that Online Corrections have been submitted by deductors on TRACES by using Digital Signature Certificate but there are…

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Healthy Practices for Error-Free TDS Returns

Healthy practices for error – free TDS returns has been given below: Deduction/ Collection of Tax at Correct Rates. Timely Deposit of Tax Deducted at…

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Key Features of File Validation Utility (FVU) version 2.142

Quoting of PAN of responsible person for deducting/ collecting tax. This version of FVU will be applicable with effect from April 21, 2015.

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Key Features of File Validation Utility (FVU) version 4.6

Quoting of PAN of responsible person for deducting/ collecting tax. Quoting of AIN mandatory only if the TDS/TCS has been deposited by book entry i.e.,through…

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Payment of taxes – Do’s & Dont’s

Taxpayers, deductors or collectors can pay direct taxes through Authorised Bank branches either physically, through ATM or through internet. Type of Challans to be used…

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TDS Default Types & Tips to avoid it

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

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TDS/TCS Rates Chart for F.Y. 2015-16

The TDS and TCS rates chart for the financial year 2015-16 has been given below: TDS rates for F.Y. 2015-16  Nature of Payment Made To Residents…

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Changes in Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) in Budget 2015

Several amendments have been proposed in the sections dealing with the deduction of tax at source. 1. Requirement for obtaining evidence/ particulars by employer for…

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TDS from premature withdrawal from Employees’ Provident Fund Scheme (EPFS): Sections 192A and 197A

When an employee participating in a Recognised Provident Fund (RPF) withdraws the accumulated balance lying to her/his credit in the said RPF account, that amount…

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Closure of Short Payment defaults in Quarterly TDS Statements

CPC (TDS) has issued a reminder communication to Banks regarding closure of short payment defaults in Quarterly TDS Statements. The issued communication has been given…

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