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Tuesday, September 16, 2025

Tag: section 197

Applicability of Lower TDS / TCS Extended on Purchase of Goods

Effective from 1st October 2024, issue of certificates under Section 197 (lower deduction / collection) has been extended to include Sections 194Q and 206C. This…

View More Applicability of Lower TDS / TCS Extended on Purchase of Goods

Applicability of Lower TDS / TCS Extended on Purchase of Goods

Effective from 1st October 2024, issue of certificates under Section 197 (lower deduction / collection) has been extended to include Sections 194Q and 206C. This…

View More Applicability of Lower TDS / TCS Extended on Purchase of Goods

Changes in TDS Rate in Budget 2016

In Budget 2016, FM announced an overhaul of Indias tax deducted at sources (TDS) system. Government hasreduced the rates of Tax Deducted at Source (TDS)…

View More Changes in TDS Rate in Budget 2016

CPC (TDS) reminder to report tax deducted against collection of 197 certificates for FY 2013-14

CPC (TDS) has observed that some deductors have not filed TDS Statements for FY 2013-14, despite collecting lower deduction 197 Certificates from their deductees. The…

View More CPC (TDS) reminder to report tax deducted against collection of 197 certificates for FY 2013-14

CPC(TDS) Advisory Communication regarding “Aggregated TDS Compliance” at Organization’s PAN Level

CPC (TDS) has issued a letter to all deductors with information regarding the release of new feature Aggregated TDS Compliance at Organizations PAN level. The letter…

View More CPC(TDS) Advisory Communication regarding “Aggregated TDS Compliance” at Organization’s PAN Level

CPC(TDS) Advisory Communication regarding Certificate u/s 197/197A for Lower or No Deduction of Tax

CPC(TDS) has issued a letter to all deductors regarding clarification of Lower Deduction/No deduction u/s 197 or 197A The letter produced is here as under: Date…

View More CPC(TDS) Advisory Communication regarding Certificate u/s 197/197A for Lower or No Deduction of Tax

Issue or Reject Lower / Nil deduction Tax Certificate U/s. 197 within one Month: CBDT

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI INSTRUCTION NO 1/2014, Dated: January 15, 2014 Certificate of…

View More Issue or Reject Lower / Nil deduction Tax Certificate U/s. 197 within one Month: CBDT

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