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Friday, December 26, 2025

Tag: PAN

TDS Returns for Salary – Quarter 4

Owing to pay salary to an employee the employer deducts a certain amount of TDS from salary of that employee u/s 192. The employer should…

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Details required for registration with TRACES for TDS Deductor & Tax Payer

The following details are required for registration with TRACES: For Deductors Step-1: TAN of Deductor Step-2: 1. Token Number of the regular statement corresponding to…

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Employers required to collect PAN of the lender banks from the employees to claim Interest in House Property in the salary return

The Finance Act, 2015 had introduced a new section 192(2D) of the Income-tax Act, wherein the employer was obliged to collect the necessary evidence or…

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TDS Returns for Salary – Quarter 4

Owing to pay salary to an employee the employer deducts a certain amount of TDS from salary of that employee u/s 192. The employer should…

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Consequences of TDS defaults

Failure to deduct taxes or wrong deduction of TDS (non deposit, short deposit or late deposit) : Default/ Failure Section Nature of Demand Quantum of…

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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 for…

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Frequently Asked Questions (FAQ) on Form 16/16A

What is Form 16 / 16A? It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of…

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Steps for requesting Form 16

The procedure for requesting Form 16 from TRACES website has been given below: From FY:18-19 onwards, the Income Tax department is now providing both Part…

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Points to remember regarding TDS statement

Given below are the points one should remember regarding TDS statement: Correct Reporting: Cancellation of TDS return and deductee row is no longer permissible. Accordingly, it…

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Fees for Late Filing of TDS Returns

Fees for Late Filing of TDS Returns are as follows: Section 234E-Levy of Fees  Failure to submit TDS return on time will result in fees on…

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