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Friday, December 26, 2025

Tag: TDS

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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Sections under which interest for various delays/ defaults need to be paid

The sections under which interest for various delays/ defaults need to be paid are as follows: Section 234A for delay in filing the return of…

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Reduction in TDS / TCS Rates

As part of the initiative in improving liquidity owing to the COVID crisis, it has been announced that TDS / TCS rates for non-salary payments…

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Steps for requesting Form 16

The procedure for requesting Form 16 from TRACES website has been given below: Since FY:18-19 onwards, the Income Tax department is now providing both Part…

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Compliance for December, 2020

* 7th December – due date for TDS/TCS payment for deductions/collections during November, 2020 * Make sure to do the needful to avoid interest. Interest on Late…

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FAQ on Online Correction

What is Online Correction? TRACES has provided the functionality of “Online Correction” where deductor can perform correction of TDS return /TCS return online. Following are the…

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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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Special Discount on TDSMAN (FY: 2020-21)

Now you can prepare TDS/TCS Returns for all quarters of FY: 20-21 It covers: ✔  All TDS/TCS Returns for FY: 2020-21 ✔  All TDS/TCS Returns…

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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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Challan ITNS 281- Important Points

Important points to note related to ITNS-281 are as follows: 1. Company Deductee/Non-Company Deductee – Although this appears in the Challan format, however it has…

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