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Tuesday, September 16, 2025

Tag: Section 203A

Section 194M – Deduction of TDS by Individual and HUF from payments to contractors and professionals

A new section 194M has been proposed in the Budget of 2019 wherein an individual or an HUF (those not covered in TDS), is now…

View More Section 194M – Deduction of TDS by Individual and HUF from payments to contractors and professionals

9 Amendments relating to TDS and TCS proposed in Budget 2015-16: Effective from June 01, 2015

Given below are the list of changes applicable from 1st June, 2015 for TDS and TCS amendments: 1. Requirement for obtaining evidence/ particulars by employer…

View More 9 Amendments relating to TDS and TCS proposed in Budget 2015-16: Effective from June 01, 2015

Obtaining / quoting tax deduction and collection account number (TAN) relaxed for certain notified persons – “Section 203A”

At present, any person who is required to deduct tax at source (other than under Section 194IA) is expected to obtain a TAN and quote…

View More Obtaining / quoting tax deduction and collection account number (TAN) relaxed for certain notified persons – “Section 203A”

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