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Tuesday, November 04, 2025

Tag: Section 197A

Section 194O – TDS on Payments by E-Commerce Operators to Participants

Section 194O was introduced in the Union Budget 2020 and came into effect from 1st October 2020. It requires e-commerce operators to deduct TDS on…

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Procedure for submission of declaration by person claiming receipt of certain incomes without deduction of tax in Form 15G/15H

Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No 7/2016 New Delhi, 4th May, 2016 Procedure…

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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)…

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Simplification of procedure for Form No.15G & 15H -regarding

F. No.: DGIT(S)/CPC(TDS)/DCIT/15GH /2015-16/14425-556 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax(Systems) New Delhi. Notification No. 4/2015 New Delhi,…

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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…

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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…

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No deduction in certain cases – specified payment under section 197A(1F)

SECTION 197A OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – NO DEDUCTION IN CERTAIN CASES – SPECIFIED PAYMENT UNDER SECTION 197A(1F)…

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