Category Archives: TCS

Tax Collected at Source

Provisions related to TDS on Immovable Properties u/s. 194-IA

Provisions related to TDS payment and furnishing of TDS Certificate 1. Any sum deducted under section 194-IA shall be paid to the credit of the Central Government within a period… Read more »

TDS/TCS Rates Chart for A.Y. 2014-15 or F.Y. 2013-14

A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages ┬áSection No. Nature of Payment Threshold Total Payment During the Year Payment to Individual or HUF… Read more »

TDS on transfer of immovable properties w.e.f 01.06.2013

From June 1st 2013, transfer by a resident of immovable property (other than agricultural land) where consideration exceeds Rs 50 lakhs would attract TDS @ 1% u/s 194 IA. The… Read more »