Author Archives: TDSMAN

Requirement for obtaining evidence/ particulars by employer for TDS -Section 192

Currently, the person responsible for paying salary has to depend upon the evidence/ particulars furnished by the employee in respect of deductions, exemptions and set-off of loss claimed. There is… Read more »

Tips to avoid all types of TDS Defaults

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One can avoid defaults in the TDS statements, by way of adherence to the following basic principles:   Timely Payment of total taxes deducted/ collected Correct Reporting with regard to PANs,… Read more »

Statutory provisions attracted on failure to deposit tax in government account after deduction

Where the employee has deducted the tax at source but failed to deposit wholly or partly, the tax so deducted in government account, the following statutory provisions are attracted:- Interest… Read more »

Statutory provisions attracted on failure to deduct tax

Where the employer has failed to deduct tax or when short deduction of tax has been done, following statutory provisions are attracted:- Charging of interest u/s 201(1A) – The deductor… Read more »

Due Dates for the month of May 2015

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Important due dates in the month of May 2015 has been given below: 7 May 2015 – Due date for deposit of Tax deducted/collected for the month of April, 2015… Read more »