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Thursday, December 25, 2025

Tag: Section 194C

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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Deductor not responsible for non-mention PAN of Deductee in TDS Certificate

As per Income Tax rulings regarding issuing of Form-16 or 16A, deductors are not responsible for non-mention of payees PAN in it. In the other…

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Amendments in section 194C through Finance Act (2), 2009

As per amendment through Finance Act(2) ,2009,new Section 194C has been substituted for old section 194C .New Section is applicable from the 01.10.2009.The main changes…

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