Category: NSDL

National Securities Depository Ltd.
Depository for equity market in India

New File Validation Utilities (FVUs) Version 9.3 & 2.189 released on 23rd January, 2026

New versions of File Validation Utilities (FVUs) for e-TDS/TCS statements are released by the Income Tax Department. FVU Version 9.3 – Applicable for quarterly TDS/TCS statement pertaining to FY 2010-11… Read more »

Significance of the ‘REMARKS’ in TDS Returns

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For the different payment types, as per applicability, standard TDS rates are specified. Under certain provisions of the Act, there could be deviation from this standard deduction rate. The ‘Remarks’… Read more »

Types of Corrections in TDS Returns

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There are 6 types of corrections namely C1, C2, C3, C4, C5, C9. The following table briefly talks about each correction type: Type Corrections in: C1 Deductor details: All details… Read more »

Section 194DA – TDS on Maturity Payment in Respect of Life Insurance Policy

Section 194DA of the Income Tax Act mandates the deduction of TDS on maturity proceeds of life insurance policies that are not exempt under Section 10(10D). This provision ensures tax… Read more »