Category: TCS

Tax Collected at Source

Common Errors in TDS Returns – Be careful

Following are some useful guidelines to avoid common mistakes, while submitting TDS Statements and you are requested to go through the following in detail. Incorrect reporting of 197 Certificates: Please… Read more »

Different statuses available on TRACES regarding TDS / TCS statement

Below are the Different statuses available on TRACES regarding TDS / TCS statement Following processing status shall be displayed for regular statement: Pending for Processing Processed for Form 26AS Processed… Read more »

Tips to avoid all types of TDS Defaults

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One can avoid defaults in the TDS statements, by way of adherence to the following basic principles:   Timely Payment of total taxes deducted/ collected Correct Reporting with regard to PANs,… Read more »

Statutory provisions attracted on failure to deposit tax in government account after deduction

Where the employee has deducted the tax at source but failed to deposit wholly or partly, the tax so deducted in government account, the following statutory provisions are attracted:- Interest… Read more »

Statutory provisions attracted on failure to deduct tax

Where the employer has failed to deduct tax or when short deduction of tax has been done, following statutory provisions are attracted:- Charging of interest u/s 201(1A) – The deductor… Read more »