Category: TCS

Tax Collected at Source

Different matching statuses in Form 16 / Form 16A

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Following are different matching statuses in Form 16 / Form 16A: U-Unmatched (Deductor has not deposited taxes or has furnished incorrect particulars of tax payment. Final credit will be reflected… Read more »

Frequently Asked Questions (FAQ) on Form 16/16A

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What is Form 16 / 16A? It is the certificate of deduction of tax at source by any person in accordance with Chapter XVII-B of IT Act. Form 16 is issued… Read more »

The taxpayer is entitled to TDS credit of its sister concern appearing in its Form 26AS due to an inadvertent error of a deductor

Background Recently, the Delhi High Court (High Court) in the case of Relcom1 (the taxpayer) held that the taxpayer is entitled to the credit of the Tax Deducted at Source… Read more »

Issue TDS certificates by 30th October to avoid penalties

Last date for issuance of TDS/TCS certificates for Q2 of FY: 2015-16 is 30th October, 2015 The above is applicable for all other than government deductors Delay in certificates may… Read more »

Important information for downloading of TDS Certificates

Given below are some important information regarding downloading of TDS certificates. Refer to the following provisions of the Income Tax Act, 1961: Downloading of TDS Certificates from TRACES made mandatory:   … Read more »

Guidelines to avoid different types of TDS defaults

Following are some important facts to be adhered to, while submitting TDS statements, to avoid each type of Default:   Late Payment Defaults: The taxes deducted must be deposited within the… Read more »