Category: PAN

New File Validation Utilities (FVUs) Version 9.0 & 2.186 released on 1st April, 2025

The Income Tax Department has released a new version of the File Validation Utility (FVU) to validate TDS / TCS returns before submission. This update introduces several enhancements and changes,… Read more »

Coexistence of TDS 194Q and TCS 206C(1H) after Budget of 2021

Note: Effective FY: 2025-26, as per the Union Budget TCS on Sale of Goods has been withdrawn [Section 206(1H)]. Section 194Q – TDS on Purchase of Goods limits the scope… 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 »