Category: Income Tax

Details required for registration with TRACES for TDS Deductor & Tax Payer

The following details are required for registration with TRACES: For Deductors Step-1: TAN of Deductor Step-2: 1. Token Number of the regular statement corresponding to the Financial Year, Quarter and… Read more »

TDS Computation When an Employee Works for 2 Companies (Employers) in a Financial Year

There are 2 types of scenarios in which an individual may be working for more than one employers in a financial year. they are as follows: • When he changes… Read more »

FVU 6.1 & FVU 2.157 released by NSDL

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The Income Tax Department has released today (12th April 2019), the following new File Validation Utilities: FVU version 6.1 – For statement pertaining to FY 2010-11 onwards FVU version 2.157… Read more »

TDS U/s 195 on payment of commission to foreign agent – not to be deducted (Judgement)

Bengal Tea & Fabrics Ltd. Vs Dy. CIT (ITAT Kolkata) ITAT held that when no business operations of commission agent were carried on in India, commission earned by them would… Read more »

TDS should be deducted u/s 195 on transponder fees paid to non-resident

Viacom 18 Media Pvt. Ltd. Vs Asst. Director of Income Tax (ITAT Mumbai) Viacom 18 Media Pvt. Ltd. (Assessee) has leased transponder on satellites owned by Measat, Malaysia and rentals… Read more »