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Friday, December 26, 2025

Tag: TDS

Steps for Preparing Correction Returns

Steps for Preparing Correction Returns Request for TDS (Consolidated) file from TRACES Download requested TDS (Consolidated) file from TRACES Upload TDS (Consolidated) file for correction into the software. This file…

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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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Filing of TDS / TCS Return Online using Aadhaar

One can file TDS / TCS Returns (both Regular & Correction Statements) through the Income Tax e-Filing portal through Aadhaar authentication. Pre-requisites • TAN has…

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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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Special Discount on TDSMAN (FY: 2020-21)

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

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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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Form 26A/27BA – Rationale and Brief Analysis

What is Form 26A/27BA? As per Notification No. 11/2016 and 12/2016 a procedure for furnishing and verification of Form 26A/27BA is introduced for removing of…

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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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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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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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