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Friday, December 26, 2025

Tag: TDS

TDSMAN updated with FVU ver. 6.9 & FVU ver. 2.165

TDSMAN has been updated for the following newly released File Validation Utilities: FVU ver. 6.9 – For statement pertaining to FY 2020-21 onwards FVU ver. 2.165 –…

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Key Features – File Validation Utility (FVU) version 6.9 & 2.165

File Validation Utility (FVU) version 6.9 • Section codes 194LBA(a) and 194LBA(b) for Form 26Q This section will be applicable for regular and correction statements…

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Preparing Nil TDS Statement / Declaration

TRACES introduced NIL TDS Statement/Declaration of TDS from the FY 2014-15. This is applicable for Deductors who did not deduct any tax during the relevant…

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Do’s & Don’ts for TDS Returns

Given below are some do’s and don’ts for filing of TDS returns: Do’s Ensure that TDS return is filed with the same TAN against which…

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Salary Details (Annexure II) : Form 24Q-Q4

Vide Notification No. 36/2019 by the Income Tax Department it had substantially modified the format of Part B of Form 16 (Salary TDS Certificate given…

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Reasons to reject the correction in challan detail by TDS-CPC

Rejection reasons pertaining to challan details are as follows: Challan detail record on which correction has been filed does not exist in regular / previous…

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Healthy Practices for Error-Free TDS Returns

Healthy practices for error-free TDS returns has been given below:  Deduction/ Collection of Tax at Correct Rates. Timely Deposit of TDS/TCS Accurate Reporting of data…

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Salary TDS – Employee to inform Employer for concessional rate

Section 115BAC has been inserted in the Finance Act 2020 in the recent budget. This allows the option to Individuals & HUF to avail concessional…

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Fees for Late Filing of TDS Returns

Fees for Late Filing of TDS Returns are as follows: Section 234E-Levy of Fees  Failure to submit TDS return on time will result in fees on…

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Section 194C – TDS on Transporter

Section 194C of the Income Tax Act, 1961 states that any payment to a transporter is subject to a Tax Deduction at Source (TDS) at…

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