Author Archives: TDSMAN

Applicability of Lower TDS / TCS Extended on Purchase of Goods

Effective from 1st October 2024, issue of certificates under Section 197 (lower deduction / collection) has been extended to include Sections 194Q and 206C. This change is a landmark as… Read more »

Budget 2024-25 | TDS / TCS – proposed changes

In the recently announced Budget on 23rd July, 2024, there are quite a few proposals related to TDS / TCS. These have been summarized in this article. Highlights: Reduction /… Read more »