TDS on Dividend – Section 393(1) (Section 194)
The provisions relating to TDS on dividend payments have been restructured under the Income-tax Act, 2025. The earlier Section 194 of the Income-tax Act, 1961 is now covered under Section… Read more »
Category: Income Tax
TDS on Interest on Securities – Section 393(1) (Section 193)
The provisions relating to TDS on interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 193 of the Income-tax Act, 1961 is now covered under… Read more »
TDS on EPF Withdrawal – Section 392(7) (Section 192A)
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 »
Allocation of Interest in TDS Returns
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 Download – Options through the Income Tax Portal
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 »
TDS on Insurance Commission or Brokerage – Section 393(1) (Section 194D)
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 »