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Thursday, October 30, 2025

Tag: TDS

Preparing Salary TDS Return – Form 24Q (Q4)

Form 24Q (Salary TDS Return), in the fourth quarter (Q4) includes two annexures – Annexure I and Annexure II. – Annexure I is the regular…

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TDSMAN updated with FVU ver. 7.0 & FVU ver. 2.166

TDSMAN has been updated for the following newly released File Validation Utilities: FVU ver. 7.0 – For statement pertaining to FY 2020-21 onwards FVU ver. 2.166 –…

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Basic provisions relating to due date for payment of TDS

The various items of payment on which tax is to be deducted by the payer has been provided  in Section 192 to 195. The tax…

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FVU 7.0 & FVU 2.166 released by NSDL

The Income Tax Department has released by today (2nd January, 2021), the following new File Validation Utilities: FVU version 7.0 – For statement pertaining to…

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Key Features – File Validation Utility (FVU) version 7.0 & 2.166

File Validation Utility (FVU) version 7.0 1. Addition of Section code 194O for Form 26Q • 194O – TDS on e-Commerce transactions This section will…

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TDS / TCS Compliances – Due date for FY:20-21 Q3

The due date for TDS/TCS payment for deductions/collections during Dec 2020, is 7’th Jan 2021 The due date to file TDS Returns for quarter 3 FY:…

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Points to remember regarding TDS statement

Given below are the points one should remember regarding TDS statement: Correct Reporting: Cancellation of TDS return and deductee row is no longer permissible. Accordingly, it…

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Healthy Practices for Error-Free TDS Returns

Preparing TDS Returns is a simple process and usually does not require any external assistance. However, it is well advised to follow few practices that…

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Statutory provisions attracted on failure to deposit tax in government account after deduction

If the employer has deducted the tax at source but failed to deposit wholly or partly, the tax so deducted in government account, the following…

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Difference between Late Payment & Late Deduction

The difference between late payment and late deduction: Late payment: After the tax is deducted at source it has to be deposited into the government…

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