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Thursday, December 25, 2025

Tag: Traces

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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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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197 Certificate – Rationale & Brief Analysis

What is 197 Certificate? The section 197 of Income Tax Act, 1961 provides the facility of non-deduction or lower deduction of tax. The assessee whose…

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Dos & Don’ts for TDS Returns

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

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197 Certificate – Rationale & Brief Analysis

What is 197 Certificate? The section 197 of Income Tax Act, 1961 provides the facility of non-deduction or lower deduction of tax. The assessee whose…

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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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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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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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FAQ about Conso File

1. What is a conso file? It is the consolidated data of the statements processed (regular & correction) for the relevant Financial Year, Quarter and…

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