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Wednesday, November 05, 2025

Tag: Section 200A

Budget 2015-16: Rationalisation of provisions relating to tax deduction at source (TDS) and tax collection at source (TCS)

Under Chapter XVII-B of the Act, a person is required to deduct tax on certain specified payment at the specified rate if the payment exceeds…

View More Budget 2015-16: Rationalisation of provisions relating to tax deduction at source (TDS) and tax collection at source (TCS)

Sec. 234E Fine For Late Filing Of TDS Returns is constitutionally valid: Bombay HC

Rashmikant Kundalia vs. UOI (Bombay High Court), WRIT PETITION NO.771 OF 2014, Pronounced On : 9th February, 2015 Petitioners have challenged the constitutional validity of…

View More Sec. 234E Fine For Late Filing Of TDS Returns is constitutionally valid: Bombay HC

CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

As per the records of Centralized Processing Cell (TDS), the TDS Statement(s) for some of the quarters have not been submitted within the prescribed due…

View More CPC (TDS) notice to deductors for payment of outstanding demands including late fees u/s 234E

Important advisory for deductors

Deductors are advised that the demand raised in the intimation u/s 200A can be closed only by making the payment and filing the corresponding correction…

View More Important advisory for deductors

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