Category: TAN

Tax Account Number

Failure to Pay TDS to Government – Section 476 (276B)

The provisions relating to prosecution for failure to deposit Tax Deducted at Source (TDS) to the credit of the Central Government have been restructured under the Income-tax Act, 2025. The… Read more »

New File Validation Utility (FVU) Version 1.0 Released on 1st July, 2026

The Income Tax Department has released the File Validation Utility (FVU) Version 1.0 for quarterly TDS / TCS statements to be filed under the provisions of the Income-tax Act, 2025…. Read more »

TDS on Interest other than Interest on Securities – Section 393(1) (Section 194A)

The provisions relating to TDS on interest other than interest on securities have been restructured under the Income-tax Act, 2025. The earlier Section 194A of the Income-tax Act, 1961 is… Read more »

TDS on Rent – Section 393(1) (Section 194I(a) & (b))

The provisions relating to TDS on rent have been restructured under the Income-tax Act, 2025. The earlier Section 194I of the Income-tax Act, 1961 is now covered under Section 393(1)… Read more »

TDS on Brokerage and Commission – Section 393(1) (Section 194H)

The provisions relating to TDS on brokerage and commission have been restructured under the Income-tax Act, 2025. The earlier Section 194H of the Income-tax Act, 1961 is now covered under… Read more »