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Wednesday, October 29, 2025

Tag: TDS

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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Section 194M – Rationale & Brief Analysis

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…

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Online TDS/TCS/Demand Payment using Challan ITNS 281

Challan no. ITNS 281 is used by deductors to deposit TDS, TCS and demand payment. Following details are necessary to fill while payment of Challan…

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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…

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

Types of Corrections in TDS Returns

There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type: Type Corrections in:…

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Tips to avoid Defaults in TDS Returns

Make sure taxes are deducted on time and at correct deduction rates /amount. The applicable section under which the deduction falls should be correctly applied.…

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Procedure of preparing e-Returns for TDS / TCS

E-Returns for TDS / TCS was first introduced in 2002-03 and it has come a long way ever since. Currently, less than 1% are still…

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Clarifications on new TCS provisions applicable from 1st October 2020

The Central Board of Direct Taxes (CBDT) has issued a detailed clarification on 29th September 2020, regarding the new TDS / TCS provisions set to…

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Useful guidelines to avoid common mistakes while submitting TDS Statements

Following are some useful guidelines to avoid common mistakes, while submitting TDS Statements and you are requested to go through the following in detail. Incorrect…

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Consequences of TDS defaults

Failure to deduct taxes or wrong deduction of TDS (non deposit, short deposit or late deposit) : Default/ Failure Section Nature of Demand Quantum of…

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