The provisions relating to TDS on premature withdrawal of accumulated balance from the Employees’ Provident Fund (EPF) have been restructured under the Income-tax Act, 2025. The earlier Section 192A of… Read more »
For delayed payment of TDS or delayed deduction, the deductor needs to pay interest for these delays. The interest is paid in through Challan / Book Entry similar to TDS… Read more »
CSI file is provided by the Income Tax Department through its web portal for validating the Payment Challans reported in the quarterly TDS / TCS Return. CSI File is mandatory… Read more »
It is mandatory to provide tax computation of each employee while filing the TDS Return on Salary for Quarter 4 as per the format of Annexure II in Form 24Q…. Read more »
In case the assessee deposits the TDS Payment after the due date of payment of the tax deducted at source, he shall be liable to pay interest @1.5% for every… Read more »
The provisions relating to TDS on insurance commission are now covered under Section 393(1) [Table: Sl. No. 1(i)] of the Income-tax Act, 2025, which consolidates various TDS requirements into a… Read more »
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